Social Balance Sheet: evolutionary analysis of the social indicators of Paraná Eletric Energy Company - COPEL

Abstract

In recent decades the practice of social responsibility has grown remarkably by the imposition of environmental campaigns, international agencies practice to demonstrate the social actions performed by the company. Thus emerged as a tool for this, the Social. As the Companhia Paranaense de Energia Electric - Copel pioneering studies and environmental impact reports on the construction of power plants was taken as the basis for analyzing its financial evolved as the main social indicators of the company. The methodological framework was the literature review, qualitative research data presented in the Social and content analysis by using data already collected. Were used as the basis for the analysis of investments in operating income, net income, the total value added and gross payment sheet. After the research, it is concluded that along the years, Copel increased the amount of their investment in social areas, with emphasis on the internal social indicators, which have always represented the largest amount of investment. But it is evident, the growth of environmental indicators, following a trend nowadays. Thus, it is emphasized that COPEL is a socially responsible company after analysis of their indicators.