Evidenciação da responsabilidade socioambiental das indústrias de cigarros e fumos listadas na BM&FBOVESPA: estudo de caso utilizando os indicadores do IBASE.

Abstract

The socioenvironmental responsibility evidenciation adopted by some tobacco companies listed on the BM&FBOSPA is a factor quite intriguing when one takes account the presupposition that they are major funders of public health harms, but this does not prevent these companies are sustainable. It is in this context that arises the necessity of discuss about the tobacco branch industries listed on the BM&FBOVESPA utilizing the Social Balance (IBASE pattern) as a way to demonstrate their socioenvironmental responsibility. The Social Balance appears as an accounting tool of great importance in spreading the sustainability of these industries. The research objective was to present the socioenvironmental performance of the cigarette and tobacco industries starting from the indicators available in the Social Balance. This is a research of quantitative and qualitative character, documental, descriptive and of case study. From the studied data It was possible verify that the analyzed industry (Souza Cruz S / A), despite investing in stocks directed to the environment, It has a fragility on their investments made to the community especially in the population health and sanitation, becoming a company two distinct poles, in the evidenciation of the socioenvironmental responsibility of their operational activities.