Existe uma polêmica sobre qual deve ser o papel social das empresas. De um lado, considera-se que a responsabilidade de seus gestores é maximizar os resultados em favor de seus acionistas e proprietários e, de outro, que a ação social empreendida pelas empresas traz benefícios à sociedade e também a seus stakeholders. Além disso, alguns autores admitem, inclusive, que não basta seguir as leis e pagar os impostos, mas também ter atitudes éticas e filantrópicas. Essa dissertação é um estudo empírico, de caráter exploratório, que objetiva identificar a existência de relações significativas entre o desempenho financeiro das empresas e o seu nível de investimento em ações de responsabilidade social. A pesquisa envolveu a análise de uma amostra de 897 balanços sociais publicados pelo IBASE no período de 2000 a 2004, por 298 empresas de diversos portes, nacionais e multinacionais, que atuavam no Brasil. Estudos científicos que buscam identificar relacionamentos entre ação social empresarial e seu impacto sobre o desempenho financeiro têm procurado responder, mas ainda não encontraram uma resposta definitiva para essa questão. Algumas dessas pesquisas foram abordadas na revisão bibliográfica demonstrando que o tema ainda carece de mais investigação. O presente estudo avaliou esse relacionamento sob várias condições: influência da situação financeira de lucro ou prejuízo das empresas, setor de atuação, seu porte e a conjuntura econômica e social em que elas operaram, refletida no ano de publicação de seu balanço social. O resultado da análise encontrou significância estatística que confirmou algumas das pesquisas científicas publicadas e também apresentou resultados que responderam questões em aberto de outras pesquisas sobre o mesmo tema. Portanto, apesar da dificuldade natural de percepção integrada dos resultados dos 68 modelos matemáticos envolvidos no estudo, as conclusões são uma oportuna contribuição científica ao tema. / There is a polemic about which should be the social role of companies. At one side, it is considered that the managers\' responsibility is to maximize the results for stockholders and owners, and at the other, the social action undertaken by companies to bring benefits to the society and also to the stakeholders. Besides, some authors admit that is not enough to abide to the laws and to pay taxes, but the firm must also have ethical and philanthropical attitudes. This dissertation is an empiric study, of exploratory nature, aiming at identifying the existence of significant relationships between financial performance of the companies and their investment level in social responsibility. The research involved the analysis of a sample of 897 social accounts published by IBASE in the period of 2000 to 2004, by 298 companies of several sizes, owned by national and multinational capital and operating in Brazil. Scientific studies that seek to identify relationships between managerial social action and their impact on the financial performance have searched to answer this question, but they did not find a definitive answer yet. Some of these researches were mentioned in the bibliographic revision demonstrating that the theme still needs more investigation. The present study evaluated this relationship under several conditions: companies having profit or loss, the business sector where they act, the firm size and the economic and social conjuncture in which they operated, reflected in the year of publication of their social accounting. The result of this analysis found statistical significance that confirmed some of the published scientific researches and also presented original results that answered open matters of other researches about the subject. Therefore, although the natural difficulty of integrated perception of the results of 68 mathematical models involved in the study, the conclusions are an opportune scientific contribution to the theme.

O objetivo deste trabalho é analisar a estrutura socioeconômica do Estado do Espírito Santo tendo como foco a suposta \"Vocação para o Exterior\" da economia capixaba, o potencial dos \"Grandes Projetos\" como propulsor na geração de emprego e renda, as perspectivas da economia com os investimentos anunciados entre 2008 e 2015 e a participação do governo no fluxo de renda local. Para alcançar tal objetivo foi construída uma matriz de contabilidade social com duas regiões: Espírito Santo e restante do país. Esta matriz foi desagregada em 110 produtos, 55 atividades, 10 categorias de trabalho e de famílias e 6 tipos de impostos. Na desagregação utilizam-se múltiplas fontes de dados, com destaque para os microdados da Pesquisa Nacional por Amostra de Domicílio (Pnad) e da Pesquisa de Orçamento Familiar (POF) usados para desagregar os tipos de trabalhos e de famílias. Os resultados encontrados sinalizam que os setores com maior multiplicador de produção no Espírito Santo são Alimentos e Bebidas, Produtos de Metal e Alojamento e Alimentação, enquanto Agricultura e Silvicultura, Pecuária e Pesca, Alojamento e Alimentação, e Têxteis e Vestuários são os setores com maior potencial de geração de empregos. O fato de o setor de Alimentos e Bebidas apresentar um multiplicador de produção elevado e a Agropecuária apresentar o maior multiplicador de emprego dentre os setores analisados torna o investimento nesta cadeia produtiva duplamente atrativa para políticas sociais e regionais, uma vez que as principais empresas do ramo encontram-se localizadas no interior, perto das fontes de matéria-prima. No mais, o estado é mais dependente do mercado interno do que do externo e as exportações concentram-se em Celulose, Minério de ferro e Metalurgia, setores pertencentes aos \"Grandes Projetos\". Apesar da importância dos \"Grandes Projetos\" para a economia capixaba, os setores que o constituem não possuem os melhores multiplicadores de produção, apresentando ainda baixos multiplicadores de emprego. Sendo, ainda, setores com elevado percentual de importação de insumos e de exportação, ou seja, com uma cadeia produtiva pouco desenvolvida, estando longe de constituir-se em modelo de desenvolvimento sustentado para a economia do estado. No entanto, os investimentos continuam concentrados nos setores petrolíferos, metalúrgicos e de minério de ferro, que apesar de apresentarem baixo multiplicador de emprego são os que pagam salários mais elevados, o que sugere necessidade de mão de obra qualificada. Ressalta-se que os efeitos induzidos dos investimentos são mais expressivos que os indiretos, ou seja, que os impactos causados pelo consumo das famílias devido ao aumento da mão de obra é maior que o aumento no consumo de insumos. Por fim, ao comparar o Programa Bolsa Capixaba, com o Abono concedido aos funcionários estaduais, observa-se que o mesmo valor aplicado gera percentuais diferentes de retorno na forma de impostos para o governo, 25,60% do valor investido no primeiro programa e 36,36% no segundo programa. No entanto, o percentual de vazamento dos impactos positivos de ambos os programas de transferência é expressivo, atingindo 46,49% dos gastos com o programa Bolsa Capixaba e 40,67% com o Abono. / The objective of this paper is to analyze Espírito Santo\'s socio-economic structure focusing the supposed \"Abroad Vocation\" of capixaba\'s economy, the \"Big Projects\" potential as a propulsive in job and income creation, the economy\'s perspective with the announced investments between 2008 and 2015 and the government participation in the local income flux. To achieve this aim a social accounting matrix was built in two regions: Espírito Santo\'s state and the rest of the country. This matrix has been disaggregated in 110 products, 55 activities, 10 jobs and families categories and 6 taxes types. The disaggregation used multiples data sources, especially the micro-data of National Household Sample Research (Pesquisa Nacional por Amostra de Domicílios - PNAD) and Household Budget Research (Pesquisa de Orçamentos Familiares - POF) used to desegregate the types of jobs and families. The found results signal that Espírito Santo\'s higher production multipliers are Food and Beverage, Metal Products and Accommodation and Food services while Agriculture and Silviculture, Livestock and Fishing, Accommodation and Food and Textiles and Clothing are the sectors with the highest potential for employment generation. The fact of the Food and Beverage sector shows a high production multiplier and the Agriculture sector the higher employment multiplier among the analyzed sectors make the investments on this productive chain doubly attractive for the social and regional politics since that the main companies are inland located, next to the raw material sources. The state is more dependent on the internal market than the external market and the exportation concentrate in Cellulose, Iron Ore and Metallurgy, \"Big Projects\" belonging sectors. Despite the great importance of the \"Big Project\" for capixaba\'s economy, the compose sectors don\'t have the best production multipliers, showing lower labor multipliers. And, also being sectors with high importing percentages, in other words, an undeveloped productive chain, away from being constituted in a developed model sustained for the state\'s economy. However, the investments still concentrated on the petroleum, metallurgic and iron ore sectors, even though they show lower job multipliers they are the sectors that pay the highest salaries, which suggests the necessity of qualified workforce. It\'s important to note that the investments inducted effects are more expressive that the directs, in other words that the impact caused by the families consumption due the workforce rise is bigger than the rise in input consumption. Finally, by comparing the Capixaba Grant Program (Programa Bolsa Capixaba) with the Allowance (Abono) granted to state\'s employees, it should be noted that the same applied amount brings different return percentages in form of government taxes, 25,60% of the invested amount on the first program and 36,36% on the second program. Nevertheless, the leak percentage of the positive impact in both transference programs is expressive, beating 46,49% of the expends with the Capixaba Grant Program (Programa Bolsa Capixaba) and 40,67% with the Allowance (Abono).

Medvetenheten om ett socialt och miljömässigt ansvar har på senare år ökat bland företagen. Det har blivit allt viktigare för företagen att visa omvärlden att man är ett engagerat företag som tar sitt samhällsansvar. Tidigare forskning har visat att det finns kommunikationsproblem mellan företagen och omvärlden när det gäller företagens CSR-arbete. Detta problem kan leda till att företagen inte når ut till sina intressenter och därmed inte kan skapa det förtroende för redovisningen som de önskar. I och med detta kommunikationsproblem kan det uppstå en negativ inställning från samhället gentemot företagens motiv bakom hållbarhetsredovisningen. Syftet med studien är därför att identifiera och analysera KappAhl, Lindex, MQ och H&M:s motiv till att redovisa sitt hållbarhetsarbete. Vi har utgått från en kvalitativ metod där vi har genomfört en intervju för att orientera oss i ämnet för att sedan göra en dokumentstudie av de fyra företagens hållbarhetsredovisningar. I studien har vi också haft en abduktiv ansats där vi i dess helhet har pendlat mellan teori och empiri. Genom att studera dessa fyra företags hållbarhetsredovisningar har vi kommit fram till att det största motivet till att upprätta en hållbarhetsredovisning är att företagen ser att de ger dem ekonomiska fördelar. Torts detta har vi funnit att motivet bakom hållbarhetsredovisningen har en mindre betydelse då det är företagens CSR-arbete som är av största vikt. / Program: Civilekonomprogrammet

No description available.

Uganda faces considerable challenges in revamping economic growth performance, reducing the proportional of people living below the poverty line to below 20 percent, and attaining other Millennium Development Goals by the year 2015. These developments have prompted the government to prioritise poverty alleviation and the attainment of sustainable real GDP growth (i.e. at 7 percent per annum), among other policies. This dissertation argues that a proper identification of the critical sectors of growth with significant linkages to the rest of the economy can guide policy makers to affect the outcomes of external shocks (e.g. by redirecting resources to sectors with potential for higher output growth and welfare effects) .Using the 2002 Social Accounting Matrix (SAM) for Uganda, we investigate the properties of the multipliers that can be calculated from the SAM, in particular contrasting them with the simpler input-output multipliers. Using the SAM multipliers, the computed linkages suggest that Agriculture, Food Processing, and Other Services (Trade, and Health and Education) are the key sectors of Uganda’s economy. Similarly, Manufacturing, Construction, and Transport were found to be sectors with weak linkages to the rest of the economy. Moreover, the multiplier impact on output, employment, and household income distribution is higher with in agriculture relative to other sectors. Our multiplier results confirm the need for policy makers in Uganda to target agriculture-led growth if Uganda is to substantially raise economy wide growth, and to improve household incomes for significant poverty alleviation. Policies to boost the agriculture sector include: building and maintaining feeder roads, provision of farm inputs, training farmers on better methods of production and productivity, reviving cooperatives (i.e. to enable coordinated farming activities, storage, processing, and marketing of farmers produce, and easy access to credit from lending institutions). It should be noted that Agriculture in Uganda is characterised by low productivity resulting from the use of poor inputs, undeveloped value chains, and low public and private investment in the sector. Government should significantly invest in agro-processing industries to increase value addition and exports for higher incomes. Since such investments are costly, requiring significant capital investments which majority of poor farmers cannot afford, the government should promote public-private sector partnership. It should be noted that Uganda’s exports are dominated by unprocessed primary low products which fetch low earnings from world markets. Using a country specific CGE model and selected exogenous changes and policies, our findings suggest that an increase in the world price of exports and workers remittances, and a decrease in import tariffs are growth and welfare enhancing with the positive shock to world export prices producing the largest impact on real GDP, employment (largely, low skilled labour and in agriculture), factor and household incomes. The significant role of migrant remittances in growth and poverty alleviation (i.e. by increasing household incomes, and investment in agriculture, education, and real estate among others) is worth noting. These findings suggest that Ugandan authorities could encourage Ugandans living and working abroad to invest at home by introducing a diaspora bond and sharing information on investment opportunities to encourage increased inflow of workers remittances which would boost domestic investment. Where possible, surplus labour could be exported to other regions or countries and arrangements made to have workers remittances invested in Uganda. In all the policy experiments performed, we find that the welfare of households in the northern and eastern regions of the country is lower compared to that of households based in other regions. This suggests that the government needs to design and implement specific poverty alleviation programs in these regions. The relatively high poverty in northern and eastern regions is attributed to the 19 year civil conflict and the communal land ownership which limits agriculture production for food security and improved household incomes. The government could increase the provision of social and physical infrastructure and promote sustainable agriculture by opening up irrigation schemes, supplying farmers with drought resistant crops, restocking farms, and building and maintain valley dams, and implementing land reforms which promote agriculture. Given the importance of agriculture to Uganda’s growth and poverty alleviation prospects, we argue that the government should implement the recommendations of the Comprehensive African Agriculture Development Program (CAADP) and the Maputo Declaration which calls for the allocation of 10 percent of the national budget to agriculture. This allocation is necessary to achieve the target of agriculture sector growth by 6 percent which is required to reduce significantly the number of Ugandans living in extreme poverty and hunger. The budgetary allocation of 4 percent coupled with inadequate supervision, and corruption and misallocation of funds meant for agriculture development programs have contributed to persistent decline in in output and increase in rural and urban poverty. Our results suggest agriculture is associated with higher employment of low skilled labour which is the largest labour force in Uganda. According to the World Bank, employment is the surest way to poverty alleviation. Thus, Uganda should pursue an agriculture led growth strategy for poverty alleviation and sustained economic growth. However, to substantially increase household incomes and contribute to poverty alleviation, policy interventions in agriculture should focus on increasing value addition through food processing and exports. Further, interventions that empower women to own assets should be enforced by government. Women are the principal users of land, and they must have stronger rights over the resources they depend upon. Our simulations have demonstrated that employment and incomes of women increase from interventions that target the agriculture sector in Uganda. Women constitute over 90 percent of the total labour force employed in agriculture and earn less or none of farm incomes, and most of them operate under chronic poverty. To gain greater knowledge of and control over their environment and build more productive sustainable systems, the government could empower women with basic education and training, increase their access to new technologies and mobilise them to participate in rural saving banks and cooperatives to boost their earnings from agriculture. Our results suggest that Services (mainly education and health) are potential candidates for growth and poverty alleviation in Uganda because they generate significant employment. However, Uganda, Services employ high skilled labour and are urban based, implying they cannot absorb the dominant low skilled labour and the youth. According to the Uganda Bureau of Statistics, Uganda currently has about 34.5 million people of which about 65 percent are youth. About 83 percent of these youth (aged 18-30 years) have no formal employment. This calls for authorities in Uganda to reorient the current curriculum towards her development needs where the youth and graduates are trained to be job creators and not job seekers. Massive investment in vocation training where the youth are trained and equipped with skills to manage their own lives by engaging in small scale projects should be prioritised by the government. To overcome the high rate of youth and graduate unemployment in developing countries Uganda inclusive, the donor community in collaboration with African governments identified vocational training as a critical component in each country’s poverty reduction strategy.

This study examines the utility of the Business Cost Recovery (BCR) metric, a social accounting tool that is used by social purpose enterprises in Toronto Enterprise Funds portfolio to separate their business and social costs. This research builds upon the BCR metric developing definitions for social and business costs and a guide to accompany the metric. The researcher tested the reliability of the metric useing test-retest methods with 20 participants. Three social enterprise experts evaluated the validity of the reliability test. The reliability test proved statistically significant, indicating that the BCR metric accompanied by the BCR guide can be used consistently. The BCR metric is a practical tool for the field of social accounting because of the relative ease with which it can be used to distinguish between social and business costs. The definitions created for this research can help mitigate ambiguity that exists across the field of social accounting.

This study examines the utility of the Business Cost Recovery (BCR) metric, a social accounting tool that is used by social purpose enterprises in Toronto Enterprise Funds portfolio to separate their business and social costs. This research builds upon the BCR metric developing definitions for social and business costs and a guide to accompany the metric. The researcher tested the reliability of the metric useing test-retest methods with 20 participants. Three social enterprise experts evaluated the validity of the reliability test. The reliability test proved statistically significant, indicating that the BCR metric accompanied by the BCR guide can be used consistently. The BCR metric is a practical tool for the field of social accounting because of the relative ease with which it can be used to distinguish between social and business costs. The definitions created for this research can help mitigate ambiguity that exists across the field of social accounting.

Social accounting matrix (SAM) is one of the tools used in regional economic analysis, enabling understanding the structure of the economy as well as analyzing the impacts of policies or exogenous shocks. In this thesis, a two-region SAM of Turkey is constructed for the year 2002 and the findings of multiplier analysis are presented. To this end, first, a two-region input-output (I-O) table is constructed using location quotient (LQ) method and using this two-region I-O table, a two-region SAM is compiled. Then, multiplier analysis is performed on the two-region SAM constructed. According to the results of the multiplier analysis, through an exogenous shock amounting to 1% of GDP gives better results both in absolute and distributional terms when it is originated in region East than region West. This thesis should construct a first step towards more comprehensive analyses including higher level of sectoral detail and micro-data.

Univ., Diss.--Hohenheim, 2007.

Στο πλαίσιο της παρούσας διπλωματικής εργασίας πραγματοποιήθηκε μια θεωρητική διερεύνηση του θέματος της κοινωνικής λογιστικής και διαμέσου αυτής της κοινωνικής εταιρικής ευθύνης. Η διερεύνηση αυτή είχε ως υπόβαθρο δευτερογενή στοιχεία τα οποία αφορούν έρευνες για το αντικείμενο της κοινωνικής λογιστικής και την επιχειρηματική ηθική εν γένει. Κύριος σκοπός της εργασίας είναι να αναδείξει την σπουδαιότητα και την επικαιρότητα του θέματος,αντλώντας χρήσιμο πληροφοριακό υλικό απο το εξωτερικό καθώς στην Ελλάδα το αντικείμενο της κοινωνικής λογιστικής βρίσκεται ακόμη σε εμβρυικό στάδιο ανάπτυξης. Αυτό θα γίνει με την θεωρητική οριοθέτηση του θέματος καθώς και με μια προσπάθεια απόδειξης της χρησιμότητας της ηθικής των επιχειρήσεων ως μια στρατηγική επιλογή τους. Γίνεται μια λεπτομερής αναφορά στο θέμα της κοινωνικής λογιστικής, ώστε να υπάρξει μια σαφή εικόνα για το τι πραγματεύεται. Παρουσιάζεται η διαδικασία που ακολουθείται καθώς επίσης και το σχέδιο της κοινωνικής λογιστικής, τα οφέλη που επιφέρει στις εταιρείες οι οποίες υιοθετούν αυτή την πρακτική και γίνεται αναλυτική προσέγγιση του θέματος της εταιρικής κοινωνικής ευθύνης. Ακολούθως παρουσιάζεται το θεσμικό πλαίσιο που διέπει τα προαναφερθέντα αντικείμενα μελέτης. Στόχος της παρούσας έρευνας ήταν να διερευνηθεί ο βαθμός κοινωνικής επίδοσης των υπό μελέτη Ελληνικών εταιρειών καθώς επίσης και οι παράγοντες που προσδιορίζουν αυτή την κοινωνική επίδοση όπως επίσησ και το επίπεδο των πληροφοριών που δημοσιέυονται στους κοινωνικούς απολογισμούς των εταιρειών. σχετικά με τον πρώτο στόχο και διαμέσου της έρευνας που πραγματοποιήθηκε είναι προφανές ότι υπάρχει μια ολοένα αυξανόμενη συνειδητοποίηση από πλευράς μεγάλων εταιρειών του ρόλου τους ως "εταιρικών πολιτών" και της κοινωνικής ευθύνης τους. Αναφορικά με τον δεύτερο στόχο οι μεταβλητές που σχετίζονται θετικά με την κοινωνική επίδοση των υπό ανάλυση εταιρειών είναι αυτές που υπάγονται στην κατηγορία του πληροφοριακού κόστους, με την μεταβλητή Capital Market να παρουσιάζει την υψηλότερη σημαντικότητα (επίπεδο σημαντικότητας 5%). Στην κατηγορία του κόστους ιδιοκτησίας την μεγαλύτερη συσχέτιση σε επίπεδο σημαντικότητας 5% παρουσιάζει η μεταβλητή Leverage. οι υπόλοιπες μεταβλητές εμφανίζουν θετική συσχέτιση με την εξαρτημένη μεταβλητή κοινωνική επίδοση αλλά όχι σε ικανοποιητικό επίπεδο σημαντικότητας. Η μεταβλητή ελέγχου Fixed Asset Age παρουσιάζει αρνητική συσχέτιση με το επίπεδο κοινωνικής επίδοσης που διαμορφώνουν οι εταιρείες. Άξίζει τέλος να σημειωθεί ότι υπάρχει ένας ολοένα και αυξανόμενος ρυθμός παροχής "κοινωνικών πληροφοριών" από μέρους των Ελληνικών επιχειρήσεων καθώς οι περισσότερες εκδίδουν πλέον κοινωνικό απολογισμό και επιπροσθέτως περιλαμβάνουν κοινωνικές και περιβαλλοντικές επιδόσεις στις ιστοσελίδες τους στο διαδίκτυο. / In this dissertation there has been produced a theoretical approach of social accounting and corporate social responsibility. This examination will be based on secondary data from research on business ethics and social accounting. The main purpose of this dissertation is to indicate the significance and timeliness of this topic, drawing on examples from abroad though the issue of social accounting is in a initial stage in Greece. This will be achieved with the theoreical delineation of the topic and an attempt to prove the usefulness of business ethics as a strategic choise for contemporary companies. Particular reference is made to the theoretical framework of the issue of social accounting in order to present its tretment. Furthermore will be exhibited the procedure of social accounting, the benefits that incur to the firms whose adopt this practice. Moreover there presented the statutory framework of corporate social responsibility and social accounting. The main purpose of this dissertation was the examination of the level of social performance that greek firms maintain and the factors that determine the former as well as the level of information publiced in firms social disclosures. With regard to the first objective and through detailed research it is obviously that there exist an increasing consciousness from large sized firms as corporate citizens and their corporate social responsibility. With regard to the second objective, variables that relates positively with social performance are these whom include in information cost category, with capital market variable signing the highest significance (at level 5%). In proprietary cost category the highest correlation comes from the variable Leverage (at significance level 5%). The other variables reveal positive correlation with social performance but not in a satisfactory level of significance. The control variable Fixed Asset Age reveal negative correlation with social performance. Finally it must be highlighted that there exists an increasing rate of social information revealed from Greek companies while most of them create social disclosures and moreover they iclude social and environmental performance in their web-pages.