Made available in DSpace on 2016-04-29T14:17:57Z (GMT). No. of bitstreams: 1 Selma Aparecida Leite de Andrade.pdf: 2288849 bytes, checksum: 7bd80d520f2d083d9e4dfee0b2b62f40 (MD5) Previous issue date: 2009-11-04 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This dissertation aimed to identify and analyze the Social and Environmental Responsibility actions on the Self-Service Retail. The theme approach comprised the period between 2000 and 2009, starting from the case study on Extra Hypermarket Santa Rosália in Sorocaba/ SP that belongs to Pão de Açúcar Group. The methodology included the Bibliographic Research about conceptual production referring to Corporate Social and Environmental Responsibility, Social Balance, Commerce, Retail, Self-Service Retail; the Documental Research (Laws, Sustainability Reports, Social Balance and others) and the Field Research. On the research, with qualitative features, it was used for the methodological procedures the semi-structured interview with seven subjects: collaborators, organized Sorocaba civil society representatives and partners of the Social and Environmental Responsibility actions developed by Extra store, as well as the Participant Observation and technological resources, as filming a video and access to specific websites on the perspective of describing such actions on its working dynamics. The analysis of the empirical data emphasized the content and meaning of the people reports. The research results evidenced that the developed actions are mainly focalized in a strategy of customer gaining and retail marketing, however, they involve educative actions and have the possibility of spreading healthy habits aiming the life quality improvement of the local population. The results indicate, yet, fragility considering the discontinuity features and fragmentation of these actions and in evidence the absence of planning, monitoring, checking and the participation of everyone involved on the shared effectuation of the Corporate Social and Environmental Responsibility / A presente dissertação visou identificar e analisar as ações de Responsabilidade Socioambiental no Varejo de Auto-Serviço. A abordagem do tema compreendeu o período de 2000 a 2009, a partir do estudo de caso na Loja Extra Hipermercado Santa Rosália de Sorocaba/SP do Grupo Pão de Açúcar. A metodologia abrangeu a Pesquisa Bibliográfica sobre a produção conceitual referente a Responsabilidade Socioambiental Empresarial, Balanço Social, Comércio, Varejo, Varejo de Auto-Serviço; a Pesquisa Documental (Leis, Relatórios de sustentabilidade, Balanço Social e outros) e a Pesquisa de Campo. Na pesquisa, de caráter qualitativo, foram utilizados como procedimentos metodológicos a entrevista semiestruturada com sete sujeitos: colaboradores, representantes da sociedade civil organizada de Sorocaba e parceiros das ações de Responsabilidade Socioambiental desenvolvidas pela loja Extra, bem como a Observação Participante e recursos tecnológicos, como filmagem de um vídeo e acesso a sites específicos na perspectiva de retratar as ações de Responsabilidade Socioambiental Empresarial em sua dinâmica de funcionamento. A análise dos dados empíricos enfatizou conteúdos e significados dos relatos dos sujeitos. Os resultados da pesquisa evidenciaram que as ações desenvolvidas estão principalmente focalizadas em uma estratégia de captação de clientes e marketing de varejo, contudo, envolvem ações educativas e contém possibilidades de disseminar hábitos saudáveis objetivando a melhoria da qualidade de vida da população local. Denotaram, ainda, fragilidades face às características de descontinuidade e fragmentação das ações, com destaque à ausência de planejamento, monitoramento, avaliação e participação de todos os envolvidos na efetivação compartilhada da Responsabilidade Socioambiental Empresarial

La presente investigación tuvo como objetivo general diseñar un modelo de balance social frente a los Indicadores Global Reporting Initiative en transportes Olmos Tours, Lambayeque 2022. Asimismo, se bosquejó una matriz en responsabilidad social según las memorias de sostenibilidad de los Indicadores Global Reporting Initiative, con el fin de que la empresa elabore su propia memoria de responsabilidad sostenible. Dicha investigación contó con un enfoque mixto, de tipo aplicada, de nivel descriptivo - transversal, de diseño no experimental, teniendo como técnica a la entrevista y el análisis documental. En la investigación se presenta una visión general sobre la responsabilidad social empresarial, las ventajas que tiene para Olmos Tours adoptar una conducta socialmente responsable y las exigencias que se originan como contrapartida. Se desarrolló la idea de responsabilidad social como valor estratégico, para fomentar un compromiso ético empresarial y promover practicas responsables dentro de la organización; de tal manera que fortalezca su reputación corporativa, genere confianza y credibilidad entre los clientes, proveedores y otras partes interesadas. Finalmente, los resultados obtenidos demostraron que la empresa de transportes Olmos Tours, desde su creación no realiza informes de sostenibilidad, al medir su grado de responsabilidad social empresarial, se evidencia que se encuentra parcialmente comprometida tanto así que el apoyo a la comunidad es de 1.07 % lo cual debería ser de mayor involucramiento. Asimismo, ejecuta acciones relacionadas a aspectos ambientales y económicos que no cumplen con las expectativas de la RSE, sin embargo, el 1.71% es el mayor porcentaje el cual está enfocado en las oportunidades de mejorar por atender. / The general objective of this research was to design a social balance model against the Global Reporting Initiative Indicators in transport Olmos Tours, Lambayeque 2022. Likewise, a social responsibility matrix was outlined according to the sustainability reports of the Global Reporting Initiative Indicators, with in order for the company to prepare its own sustainable responsibility report. This research had a mixed approach, applied, descriptive-cross-sectional level, non-experimental design, using interview and documentary analysis as a technique. The research presents a general vision of corporate social responsibility, the advantages that Olmos Tours has for adopting socially responsible behavior and the demands that arise as a counterpart. The idea of social responsibility as a strategic value was developed to foster a business ethical commitment and promote responsible practices within the organization; in such a way that it strengthens its corporate reputation, generates trust and credibility among customers, suppliers and other interested parties. Finally, the results obtained demonstrated that the transport company Olmos Tours, since its creation, has not made sustainability reports. When measuring its degree of corporate social responsibility, it is evident that it is partially committed so much so that community support is 1.07. % which should be more involving. Likewise, it executes actions related to environmental and economic aspects that do not meet CSR expectations; however, 1.71% is the highest percentage which is focused on the opportunities for improvement to be addressed.

Las cooperativas son entidades de la economía social que se configuran basándose en parámetros de solidaridad, ayuda mutua y sistemas de autogestión. La presente tesis, profundiza en el estudio de los aspectos de orden contable peculiares de las sociedades cooperativas. Se analiza el ordenamiento jurídico-contable actual que compete a las cooperativas, examinando su adecuación a las características específicas de estas sociedades, haciendo especial énfasis, en la información social que deben revelar. Se proponen mejoras a la regulación contable actual, con el fin de alcanzar una mayor adecuación de ésta, a las singularidades de las sociedades cooperativas. Se revisa también, la normativa actual que regula el depósito de las cuentas anuales de estas sociedades, ante los registros competentes, proponiendo alternativas de mejora a la regulación vigente, para que el citado depósito de cuentas sea de utilidad para la toma de decisiones económicas de los usuarios de la información contable