The socio-environmental certification process in companies: the case of 'citizen company' certification

André Luiz Bufoni, Natiara Penalva Muniz and Aracéli Cristina de Sousa Ferreira

RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), 2009, vol. 13, issue spe, 19-38

Abstract: This study is about one of the most known, used and preferable means of Corporate Social Accounting: the Social Report. The core objective of this study is the analysis of the efficacy of the Citizen Company certification process. This process was introduced by the professional accounting regulatory agency CRC/RJ and analyzed by the Federal University of Rio de Janeiro for the purpose of "improving quality and transparency of corporate socio-environmental", one of the few that deals with matters such as financial reporting and the importance of audit attestation. A qualitative analysis of the data submitted for certification was also carried out. Thus, the methodology used in this paper is the simple case study. The conclusions reveal that, unlike Conclusions reveal that, in opposition to process continued improvement, the inconsistence, heterogeneity and placement of information difficult the data analysis, while certification seems to be hard quantitative and give no publicity to how it judges the reported information.

Date: 2009
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