The objective of this article is to analyze how the 500 largest non-financial companies in Brazil are reporting on their social and environmental performance. The study collected the social reports of all companies among those companies that publish social and environmental data in an organized form, looking at the format of the publication and the amount of resources allocated to certain activities. The research was done in face of the academic literature and other studies in Brazil and abroad. The following data were aggregated: total amount of resources to society, including taxes and social security; total investments in external social projects, investments in environmental management and participation of the employees on the results. The results show that large Brazilian companies publish more data than smaller companies, and in a percentage similar to the largest World companies. Oil, and electricity and gas industry publish more social reports than others. In terms of contents, the research pointed that there is a lack of consistency in term definition and the reliability of certain information.
Social report; corporate social responsibility; transparency; social management; environmental management
