Adequacy of social disclosure of the open capital companies on the administration report and explanatory notes to the NBC T 15 recommendations Adequação da evidenciação social das empresas de capital aberto no relatório da administração e notas explicativas às recomendações da NBC T 15

Adequacy of social disclosure of the open capital companies on the administration report and explanatory notes to the NBC T 15 recommendations Adequação da evidenciação social das empresas de capital aberto no relatório da administração e notas explicativas às recomendações da NBC T 15

The NBC T 15, approved by CFC Resolution from 1.003/04, standardizes the procedures for social and environmental information disclosure, to be followed by companies from January 1st., 2006 on. Therefore, the study aims to verify if the social disclosure on the administration report and on the explan...

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Bibliographic Details
Main Authors: Ilse Maria Beuren, Marines Lucia Boff, Juliane Elisabeth Horn, Marciane Angela Horn
Format: Article
Language:English
Published: Universidade de São Paulo (USP) 2010-04-01
Series:Revista de Contabilidade e Organizações
Subjects:
evidenciação social
relatório da administração
notas explicativas
NBC T 15
Online Access:http://revistas.usp.br/rco/article/view/34758

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