This research study focuses on providing evidence that indicates that, making use of contemporary green building practices within a low cost subsidised housing project have more social, economical as well as environmental benefits than that of a conventional, non-green approach. Low cost subsidised housing units have become an everyday sight in the light of the global as well as the local economy. The increasing levels of unemployment and subsequent social problems lead to growing needs for this form of housing. As these projects consume a number of resources, steps need be taken to lighten the load – such as the carbon emissions - that is put on the environment. According to the United Nations, the key areas that are influenced by sustainability are environmental, economical as well as social. In South Africa, a number of government as well as local policies exist that regulates the planning and building practices of the low cost subsidised housing projects. These policies have been used as a foundation for this study. This study focuses on the Lufhereng project as a case study, and technology used in the Kuyasa as well as Cosmo City developments furthermore assisted in the groundwork for the comparison between the different construction approaches. The challenges facing the utilisation of a contemporary green building approach were researched, identified, discussed and recommendations were made. SAM (social accounting matrix) multiplier analysis on the Gauteng SAM obtained from the DBSA (Development Bank of South Africa), analysis and comparison of existing data as well as a qualitative questionnaire that was sent to industry stakeholders were utilised to obtain relevant information. The quantitative as well as qualitative data obtained from the primary as well as secondary research indicated that there are a number of aspects which has an influence on method of construction used in subsidised low cost housing units. The findings from literature as well as empirical research were analysed and discussed accordingly. Recommendations and suggestions regarding strategies that may be followed to increase the use of contemporary green approaches in these projects were made. These recommendations were based on the findings from literature as well as the research conducted for this study. The use of contemporary green approaches are vital for the social, economic as well as environmental sustainability of the country, and thus, ultimately of the world as a whole. It is, in this light, imperative that everything in our power should be done to preserve our resources by any means possible. / PhD (Urban and Regional Planning), North-West University, Potchefstroom Campus, 2013

South Africa's North West Province is dependent on gold and platinum exports for its economic growth and employment. Whether this specialisation is optimal from an economic growth, employment creation and welfare point of view, or whether greater export diversification should be encouraged, can most appropriately be evaluated using a general equilibrium framework. Moreover, the answer of whether such specialisation or rather diversification is appropriate may differ depending on the spatial level of analysis that is taken. For instance, export diversification or specialisation on a national level might differ from export diversification or specialisation on sub-national (e.g. provincial) level. A general equilibrium framework is most appropriate for investigating the potential differences between these levels as it takes into consideration a region's economic structure, and the economy-wide linkages between demand, supply, production structure and income distribution. In this light this thesis proposes a regional applied general equilibrium (RAGE) model for the North West Province to address these issues. The question asked is, how can a RAGE model be formulated and implemented for the North West Province of South Africa in order to study the differential impacts of greater export specialisation versus greater export diversification? In answering this question this thesis provides policy makers at regional/provincial level with access to a potentially useful modelling tool, to analyse regional economic issues; it contributes to better understanding the spatial concentration and spatial dynamics of economic activity in the North West Province; and contributes toward the practical policy debate in South Africa. This thesis reviews the literature on export diversification and specialisation, by investigating the extent of export diversification and specialisation in the North West Province over the period 1995-2006 and its relationship to GDP per capita, and using a RAGE model to investigate the economy-wide impacts of greater export diversification versus greater export speciaRsation. These results are contrasted by investigating the economy-wide impacts of greater export diversification versus greater export specialisation on the national level, using a country-wide applied general equilibrium (AGE) model for South Africa. It is found that greater export diversification results in a more substantial increase in exports (of between 0.95 and 1.73 per cent) than in the case of greater export specialisation. In fact it was found that if the North West Province were to specialise in mining exports, such exports would need to grow or increase from the base year by approximately 78 per cent (with no increase in the export demand for other sectors) to result in the same level of growth of total export volumes as is found under export diversification. Avenues for further research are identified. These are a need for more research on elasticities and parameters at regional level, an expansion of the transport services sector in the model, incorporating Tourism Satellite Accounts, BEE and SMME aspects into the model, etc. In conclusion, the thesis implemented the first provincial regional applied general equilibrium model for South Africa, and illustrated that it can make an important contribution to the policy debate on a provincial level in South Africa. The construction of Social Accounting Matrices (SAMs) for all of South Africa's provinces, and the maintenance of these provincial databases could therefore make further contributions to the quantitative assessment of policy options facing government on both the national and provincial level. / Thesis (Ph.D. (Economics))--North-West University, Potchefstroom Campus, 2008.

Alternative fuel types and technologies are increasingly being advocated for transportation needs to ameliorate concerns around energy security, climate change, and fuel cost. Each fuel type has unique advantages and disadvantages for cost structure and emissions. Meanwhile, corporate fleet customers are often making more sustainable choices of vehicle type due to public perception and other influencing factors. The sustainability of these vehicles can be viewed from a triple bottom line perspective of financial, environmental, and societal implications. However, there is currently a lack of organized knowledge that would allow a decision-maker to elect the appropriate vehicle type beyond lifecycle cost and carbon emissions. The simplification of the impact of fuel type choice disregards issues that are emerging in prominence around water consumption and public health. Water consumption is of particular importance to investigate as fuel types that have reduced carbon emissions are often more water intensive. This thesis develops a tool that examines these issues through modeling to provide a more holistic lifecycle view of a prospective fleet's impact. The choice of vehicle type then can be optimized by utility theory preference elicitation of the different customer desires. Various scenarios of corporate preference and fleet specifications are explored to provide case studies that exemplify the complexity of the decision process. Each potential scenario has its own characteristics that cannot be optimally fulfilled by an overarching fuel type but rather should be thoroughly examined individually to understand the true consequences.

Este trabalho analisa a estrutura socioeconômica da produção de etanol no Brasil tendo como enfoque o uso de fatores primários de produção terra, capital e trabalho e as relações entre este setor e as demais atividades da economia. Para tanto, utilizou informações do Sistema de Contas Nacionais SCN, publicado pelo Instituto Brasileiro de Geografia e Estatística IBGE, para estimar uma matriz insumoproduto para o ano 2004. Esta matriz foi desagregada em 142 contas com destaque para a desagregação do setor sucroalcooleiro em quatro atividades: dois tipos de canade- açúcar (de alta e baixa produtividade relativa), etanol e açúcar. Além disso, desagregou-se o fator primário de produção trabalho em dez categorias salariais e o consumo das famílias em 10 categorias de renda. Tal desagregação utilizou os microdados da Pesquisa Nacional por Amostra de Domicílios PNAD e da Pesquisa de Orçamentos Familiares - POF, ambas também publicadas pelo IBGE. Posteriormente, foi estimada uma matriz de contabilidade social e calculado seus multiplicadores contábeis em sua forma decomposta em efeitos transferência (transfer), intergrupos (open-loop) e extragrupo (closed-loop). A análise desses multiplicadores mostrou que choques exógenos de demanda no setor sucroalcooleiro provoca impactos relevantes sobre o próprio setor e sobre a indústria química, farmacêutica, de cosméticos, de alimentos e dos refinados de petróleo, mostrando que este setor tem uma cadeia produtiva relativamente pouco extensa. Porém, este setor tem importância estratégica no que tange a política de empregos uma vez que utiliza grande número de trabalhadores de baixa qualificação e de pequenos produtores rurais. Este trabalho constata, ainda, que a incorporação de tecnologia à cultura da cana-de-açúcar, além de torná-la mais produtiva, a torna mais rentável; que a intensidade de criação de emprego é maior na produção de cana-de-açúcar de menor produtividade; e, que a produção de etanol tem efeito multiplicativo relativamente intenso para capital, de forma que pode trazer boas remunerações aos investidores neste setor. Uma simulação foi realizada considerando dois cenários: aumento de produção de etanol em 204,55% e aumento de consumo das famílias e exportações em 166,15% e 412,5%, respectivamente, respeitando as projeções de agentes do setor. Estas simulações confirmaram a análise obtida por meio dos multiplicadores da matriz de contabilidade social e mostraram, finalmente, a importância dos efeitos intergrupo e extragrupo na economia, dado que o resultado obtido pela exogeinização da consumo das famílias foi menor que o esperado. / This work analyses the social and economical structure of ethanol production in Brazil focusing the primary production factors use land, capital and labor and the relationship among this sector and other economic activities. It is used national accounting system information, published by Brazilian Geography and Statistic Institute (Instituto Brasileiro de Geografia e Estatística IBGE), to estimate an input-output matrix to year of 2004. This matrix has been disaggregated in 142 accounts with highlight for sugarcane industry disaggregation in four economic activities: two kind of sugarcane (one with high productivity and another with low productivity), ethanol and sugar. Besides that, the primary production factor Labor has been disaggregated in ten wage categories and the household consumption, also, in ten outcome categories. Such disaggregation has used the micro-data of National Household Sample Research (Pesquisa Nacional por Amostra de Domicílios PNAD) and Household Budget Research (Pesquisa de Orçamentos Familiares POF), both also published by IBGE. After that, a Social Accounting Matrix and its decompounded accounting multipliers have been estimated. The multipliers analysis shows exogenous shocks in sugarcane industry demand cause relevant impacts on own sector and on chemical, medicines, cosmetics, food and oil by products industries, showing that such industry has a production chain relatively small. But, this sector has strategic importance on employment policy because use a high number of employees with low qualification level and small farmers. This work checked that an increasing in technology use in sugarcane growing, besides that became them more productive, become them more profitable. However, the intensity of job creation is higher in low productivity sugarcane production. The ethanol production has multiplicative effect relatively intensive to capital and, hence, it can bring good remunerations for investors. A simulation has been realized considering two scenarios: increasing in ethanol production in 204,55% and an increasing of household consumptions and exports in 166,15% and 412,5%, respectively, considering some sector agents expectations. Such simulation confirmed the analyses obtained through social accounting matrix multipliers and shows, finally, the open-loop and closed-loop effects importance in accordance with the household consumptions exogenation results lower than expected.

O objetivo geral da presente pesquisa consiste em averiguar a percepção dos usuários externos dos relatórios anuais das empresas quanto à qualidade das informações sociais e ambientais neles contidas. As principais justificativas para a realização do estudo são: (i) os relatórios anuais das empresas são considerados importante meio de evidenciação; (ii) o número de empresas que divulgam informações socioambientais tem aumentado consideravelmente; (iii) o mercado de capitais é considerado importante usuário da informação contábil e foco de muitos estudos, mas não o único; por isso, se fazem necessários estudos que possam averiguar a qualidade da informação para os demais usuários. A pesquisa, de caráter descritivo, foi conduzida por uma survey, utilizando questionários como instrumento de coleta de dados. Os questionários foram hospedados no site do Formsite.com. Considerou-se a amostra por acessibilidade, composta de 169 representantes de empresas de capital aberto, 438 analistas credenciados na CVM e 220 acadêmicos, representados por professores de programas de pós-graduação em ciências contábeis recomendados pela CAPES. Foram obtidas 211 respostas válidas, representando um índice de resposta de aproximadamente 30%. Antes da análise dos dados, foi averiguada a confiabilidade do instrumento e o efeito da não resposta. O teste de confiabilidade demonstrou satisfatória a consistência interna do instrumento. O teste da não resposta apontou a não rejeição da hipótese de que não existe diferença significativa entre os respondentes pontuais e retardatários. Após os testes de consistência e não resposta, realizou-se, inicialmente, a análise descritiva dos dados, que consistiu na organização, sumarização, descrição da amostra, evidenciada por meio de tabelas e gráficos. Na segunda parte da análise, foram realizados testes de significância, com a finalidade de explorar relações de semelhanças/dessemelhanças entre os grupos estudados, por meio do teste paramétrico ANOVA e dos testes não paramétricos Qui Quadrado, Teste Exato de Fischer e Teste de Mann-Whitney. As análises demonstraram que os usuários consideram úteis tanto as informações sociais e ambientais, quanto a DVA. No entanto, usuários que não reconhecem a utilidade dessas informações não as utilizam, especialmente, analistas. Os respondentes concordam que as informações sociais e/ou ambientais divulgadas nos relatórios anuais das empresas têm por finalidade atender a acionistas, administradores, credores, empregados, governo, investidores institucionais e, notadamente, à sociedade. Os usuários consideram a preocupação com a imagem da empresa o principal motivo, dentre os sugeridos, para a evidenciação de informações sociais e/ou ambientais e entendem que, como consequência da referida evidenciação, as empresas passam a utilizar o relatório anual como meio de promoção. Os usuários são favoráveis a normas que exijam a evidenciação de informações de caráter social e ambiental e preferem que essas sejam evidenciadas, no relatório anual, em uma seção separada. Os usuários entendem que a DVA tem por fim demonstrar a contribuição da empresa para a riqueza nacional, a contribuição da empresa para a sociedade e a carga tributária. Os analistas demonstraram ser menos satisfeitos com as características qualitativas das informações. Os resultados apontam que a percepção dos usuários, quanto às informações sociais e/ou ambientais, bem como em relação à DVA, é divergente. Adicionalmente, analisou-se, por meio da Regressão Logística, a existência de relação entre o uso das informações sociais e/ou ambientais, inclusive a DVA, para tomada de decisões e a qualidade dessas informações, sob a perspectiva dos usuários. Os resultados apresentados pelas regressões logísticas não suportam que as características qualitativas sejam atributos que tornem as informações sociais e/ou ambientais, incluindo a DVA, úteis aos usuários. Os resultados apresentados não são, portanto, coerentes com a teoria. / This research has as propose to investigate the perception of external users of company annual reports about the quality of social and environmental information. The main reasons for conducting the study are: (i) the companies\' annual reports are considered important means of disclosure, (ii) the number of companies that disclose environmental information has increased considerably, (iii) the capital market is considered important user of accounting information and focus of many studies, but not the sole, so that investigations are necessary to ascertain the quality of information for other users. A survey was conducted by using questionnaires as a tool for data collection. The questionnaires were staying at the site Formsite.com. We considered the accessibility of sample composed of 169 representatives from public companies, 438 analysts registered in CVM and 220 academics, represented by teachers in graduate programs in accounting recommended by CAPES. We obtained 211 valid responses, representing a response rate of approximately 30%. Before data analysis, was determined the reliability of the instrument and the effect of non-response. Reliability testing demonstrated satisfactory internal consistency. The test of no response indicated the nonrejection of the hypothesis that there is no significant difference between punctual and late respondents. After the tests of consistency and non-response, there was initially a descriptive analysis of data, which consisted in the organization, summarization, description of the sample, as evidenced by tables and graphs. In the second part of the analysis, significance tests were performed, aiming to explore relationships of similarities/dissimilarities between groups through parametric test ANOVA and nonparametric tests Chi-Square, Fisher\'s exact test and Mann- Whitney. Analysis showed that users find useful both social and environmental information, as DVA. However, users who do not recognize the usefulness of this information does not use them, especially analysts. The respondents agree that social and/or environmental information disclosed in company annual reports are designed to attend shareholders, managers, creditors, employees, government, institutional investors and, especially, to society. Users consider the concern with corporate image the main reason, among those suggested for the disclosure of social and/or environmental information and understand that as a consequence of that disclosure, the companies started to use the annual report as a means of promotion. The users are in favor of regulations requiring disclosure of social and environmental information and prefer that these be shown in the annual report in a separate section. Users understand that DVA is intended to demonstrate the company\'s contribution to national wealth, the company\'s contribution to society and the tax burden. Analysts have been shown to be less satisfied with the qualitative characteristics of information. The results indicate that user´s perspective, about the social and/or environmental information, as well as about DVA, is divergent. Additionally, we analyzed, by logistic regression, the existence of a relationship between the use of social and/or environmental information, including DVA, for decision making and the quality of the information from the user´s perspective. The results presented by logistic regressions do not support that the qualitative features are attributes that make the social and/or environmental information, including DVA, useful to users. The results presented are not consistent with the theory.

This study developed a general framework that can be applied to integrating environmental sustainability aspects into economic development planning in the case of exploiting water resources through inter-basin water transfers (IBWT). Using the Lesotho Highlands Water Project (LHWP) between Lesotho and South Africa (SA), the study used the multi-country ecological social accounting matrix (MC-ESAM) for Lesotho and SA to integrate ecological implications of the LHWP with the economic benefits of the project. The study further used the developed MC-ESAM multipliers to analyse the impact of lost ecological services downstream the LHWP dams in Lesotho on the wellbeing of households directly affected by the project in Lesotho and the general economies of Lesotho and SA. The MC-ESAM multipliers were also used to analyse different policy scenarios aimed at compensating affected households in Lesotho for ecological losses. The results revealed that while the LHWP has significant direct and indirect benefits in terms of social and economic development in Lesotho and SA, the project has serious unitended impacts on ecological resources and services, with resultant deleterious wellbeing implications for populations residing within the reaches of the LHWP rivers and downstream the LHWP dams in Lesotho. The results from the MC-ESAM multiplier analysis indicated that not only the income of populations directly affected by the project in Lesotho is likely to fall, but also that of other households and social groups, as well as the general economies of Lesotho. Also, because of economic dependence of Lesotho on SA in terms of imports, SA will also loose. The policy simulation results showed that compensating the ecological losses would greatly improve the welfare of directly affected populations and the rest of Lesotho economy. The empirical analysis and policy simulations results showed relatively small impacts in general, but were significant for groups of people directly affected by the project in Lesotho. The study demonstrated the importance of integrating ecological consequences into impact assessment of IBWT before such transfers can be implemented to ensure Pareto optimality and of considering economy-wide impacts and multi-sector, multi-country linkages associated with IBWT for a holistic impact assessment of IBWT. / Thesis (PhD (Agricultural Economics))--University of Pretoria, 2007. / Agricultural Economics, Extension and Rural Development / unrestricted

Society's strategy for achieving well being is incompatible with long term global development. The consequences of economic growth and expansion are manifested in severe ecological and social crisis. Structural changes are needed throughout society's institutions to shift the dominant concept and pursuit of progress toward a concept of progress that is based on the development of balanced social, ecological and economic well being. This involves changing roles, responsibilities and accountability of many global institutions and organizations including government, corporations and civil society. Reviews of both dominant theory's (classical theory) and current corporate-led practices' perceptions about corporate social responsibility and accountability elucidate their limitations to motivate or support structural changes, thus prompting the need to explore alternative theories and practices for structural change. Social institution theories and structural change theories are examined as alternatives, as well as alternative practices that build corporate social responsibility. The main objective of the thesis is to explore social accounting as tool for corporations and other organizations to build social responsibility and accountability in society. This objective is explored by studying and analyzing the current practices and theoretical perspectives on social accounting and auditing. Social accounting and auditing principles are applied and further examined by developing a multiple bottom line framework for VanCity Credit Union's Alternative Lending Program. Social accounting and auditing has limited applicability to large corporations since their profit motive prevents their transparency and accountability. The contribution of social accounting and auditing in society is to increase the accountability of some organizations: it allows some corporations with unique social goals to substantiate their claims for social responsibility. Social accounting and auditing is also key in assessing the performance of organizations in the social economy since their social contributions to society are undermined by mainstream bottom line assessment. The role of civil society in advancing social accounting practices is essential. It is concluded that social accounting and auditing should be developed in conjuntion with practices that resist negative outcomes of the growing global economy, as well as in co-ordination with local strategies that strive to develop an economy focused on meeting local needs. / Applied Science, Faculty of / Community and Regional Planning (SCARP), School of / Graduate

Since the early 1990’s the number of corporate stand-alone reports produced by various organisations worldwide has increased considerably (Kolk, 2004; Owen, 2006). It is argued that introducing an assurance statement with the stand-alone report may contribute to enhancing the credibility of the reported information (FEE, 2002; Dando and Swift, 2003; ACCA and AccountAbility, 2004). This thesis reports on a multi-level analysis of assurance statements attached to stand-alone reports that were produced by the UK FTSE100 companies during the reporting years 2000-2004. Drawing on a research instrument (which itself has been informed by previous literature, namely O’Dwyer and Owen, 2005) as well as the most recent assurance guidelines and standards (such as FEE, 2002; GRI, 2002, AA1000AS, 2003; and ISAE3000, 2004), this thesis examines the extent to which assurance statements disclose information about crucial elements of the assurance engagement, the amount of disclosure as well as factors associated with the information disclosed. In this context, particular attention is given to issues of independence of the assurance provider; the methodology used to conduct the assurance engagement; the degree to which stakeholders have been engaged and their issues taken account of within the assurance process; and assurance results (namely presentation of the assurance opinion, findings and recommendations). The research results suggest that, despite the increased amount and quality of information disclosed within the assurance statements over the years, engagement of stakeholders and taking adequate account of their issues within the assurance process is still lacking compared to other dimensions of assurance. In the absence of generally accepted stand-alone reporting criteria and assurance standards for this type of reporting, various assurance approaches have emerged and these correspond to the nature of the assurance provider (for example, accountancy, consultancy and certification body). The FTSE100 companies (in almost in two-thirds of the conducted engagements) rely most heavily on consultancy firms for assurance and as a result, this approach dominates UK assurance practice. As a consequence, there are noticeable variations in the assurance methodologies, results of the assurance engagements (findings, opinions and recommendations) and shape of the assurance statements over the study. There are also changes that emerge over time and these are most strongly associated with the standards that are used to govern the assurance engagement and also the type of information being assured. These findings raise concerns about whether it is possible to harmonise assurance practice of the corporate stand-alone reports. This thesis concludes with some practical implications for the assurance of stand-alone reports, as well as recommendations for future research.

Made available in DSpace on 2015-12-03T18:35:02Z (GMT). No. of bitstreams: 1 Wilson_Rodrigues_do_Amaral.pdf: 1238005 bytes, checksum: 456e16a7af6b759cf47c317d224687b3 (MD5) Previous issue date: 2006-08-24 / The purpose of this study is to analyze the use of the Social Balance Sheet as accountantship demonstration or Corporation Marketing tool for companies which have obtained the Social Accountability Seal. The social accountability is a thoroughly discussed and spread subject by companies who publish and publicize the Social Balance Sheet. By such means, this study aims at data retrieving about the employment of the organizational Vision and Mission application of social accountability practices, as well as Corporative Governance in companies who diffuses their Social Balances to identify if these sheets succeed as effective social practices or limit to social marketing instruments only. The research was motivated by the hypothesis that companies release their Social Balance Sheet as mere Social Marketing instrument. Its relevance bases on the evidence of the Social Balance Sheet advertising true objectives, as well as the existence of official methodology for this application. The theoretical basis was elaborated to be supported by bibliographic researches and official figures. For context and elucidation of the Social Balance aspects, there were discussed the concepts of Corporative Governance practices, Social Accountability, Social Marketing and Corporative Vision and Mission. To produce this research it was utilized the deductive-hypothetic method provided through field research, with questionnaires sent to managers of accounting sectors, controller department, personnel department, marketing sectors and other correlative areas, elaborated in a way to induce the respondents to the waited results as for objectivity of the Social Balance spreading. / O prop??sito deste estudo ?? analisar a utiliza????o do Balan??o Social como Demonstra????o Cont??bil ou ferramenta de Marketing Corporativo, pelas empresas que receberam o Selo de Responsabilidade Social. A responsabilidade social ?? um assunto bastante discutido e difundido pelas empresas que publicam e divulgam o Balan??o Social. Nesse sentido, o estudo visa levantar dados quanto ao emprego da filosofia de Vis??o e Miss??o Empresarial, de pr??ticas de Responsabilidade Social, bem como, dos princ??pios de Governan??a Corporativa, nas empresas que divulgam seus Balan??os Sociais, a fim de identificar se os referidos balan??os objetivam a demonstra????o efetiva das pr??ticas sociais ou constituem-se apenas em instrumentos de marketing social. A pesquisa foi motivada pela hip??tese de que as referidas empresas divulgam o Balan??o Social como um mero instrumento de Marketing Social. Sua relev??ncia fundamenta-se na evidencia????o dos reais objetivos da divulga????o do Balan??o Social, bem como, da exist??ncia de metodologia oficial para tal aplica????o. Sua fundamenta????o te??rica foi elaborada com base em pesquisas bibliogr??ficas e indicadores oficiais. Para contextualiza????o e explicita????o dos aspectos relacionados ao tema "Balan??o Social" foram discutidos os conceitos de pr??ticas de Governan??a Corporativa, Responsabilidade Social, Marketing Social, Vis??o e Miss??o empresarial. Na operacionaliza????o da pesquisa, foi utilizado o m??todo hipot??tico-dedutivo obtido atrav??s de pesquisa de campo, com aplica????o de question??rios enviados aos gestores das ??reas de contabilidade, controladoria, recursos humanos, marketing e outras correlatas, elaborados de forma a induzir os respondentes aos resultados esperados quanto ?? objetividade da divulga????o do Balan??o Social.

Made available in DSpace on 2015-12-04T11:45:13Z (GMT). No. of bitstreams: 1 Rodrigo_de_Souza_Goncalves.pdf: 2228580 bytes, checksum: 385b2d7fcd955b64635c35dfe14ccc71 (MD5) Previous issue date: 2006-03-06 / The transparency of the information rendered by the Accounting is one of the primordial aspects for the credibility of the companies to their investors (MCKINSEY & COMPANY, 2002). In that sense, this study analyzes if the requirements of corporate management established by BOVESPA and NYSE contribute to highlight the allocated resources in social projects to the investors. It is a descriptive research (COOPER & SCHINDLER, 2003; GIL, 1996; RUDIO, 1999), of quanti-qualitative nature, once, the analysis of the variables was accomplished according to the theoretical categories (restricted, low, medium and wide), as well as, the statistical treatment through the descriptive analysis, factorial analysis and cluster analysis. The indicator of the social disclosure, built with base in the studies of Ramanathan (1976), Glautier & Underdown (1994) and Hendriksen & Van Breda (1999), was used to evaluate the content of the information taken from annual reports, of social responsibility and of the social balance of the companies that participate at Levels 1, 2 and New Market of Bovespa, as well as, of the Brazilian companies listed in NYSE, totalized in sixty. The reached results show that the levels of corporate management (Level 1, Level 2 and New Market) established by BOVESPA don't influence in the level of the social disclosure, once, the companies of the Level 2 presented better results than the companies of the New Market. On then other hand, the Brazilian companies listed in NYSE, presented a larger level of the social disclosure than all the other groups. / A transpar??ncia das informa????es prestadas pela Contabilidade ?? um dos aspectos primordiais para a credibilidade das empresas frente aos seus investidores (MCKINSEY & COMPANY, 2002). Nesse sentido, este estudo analisa se os requisitos de governan??a corporativa estabelecidos pela BOVESPA e NYSE contribuem na evidencia????o dos recursos alocados em projetos sociais aos investidores. Trata-se de uma pesquisa descritiva (COOPER & SCHINDLER, 2003; GIL, 1996; RUDIO, 1999), de natureza quanti-qualitativa, uma vez que, foi realizada a an??lise das vari??veis conforme as categorias te??ricas (restrito, baixo, m??dio e amplo), bem como, o tratamento estat??stico atrav??s da an??lise descritiva, an??lise fatorial e an??lise de cluster. O indicador do social disclosure, constru??do com base nos estudos de Ramanathan (1976), Glautier & Underdown (1994) e Hendriksen & Van Breda (1999), foi utilizado para avaliar o conte??do das informa????es advindas dos relat??rios anuais, de responsabilidade social e do balan??o social das empresas que participam dos N??veis 1, 2 e Novo Mercado da Bovespa, bem como, das empresas brasileiras listadas na NYSE, totalizadas em sessenta. Os resultados alcan??ados apontam que os n??veis de governan??a corporativa (N??vel 1, N??vel 2 e Novo Mercado) estabelecidos pela BOVESPA n??o influenciam no n??vel do social disclosure, uma vez que, as empresas do N??vel 2 apresentaram melhores resultados do que as empresas do Novo Mercado. J?? as empresas brasileiras listadas na NYSE, apresentaram um maior n??vel do social disclosure do que todos os demais grupos.