PROPOSITURE FOR SOCIAL BALANCE SHEET AIMING AT SUSTAINABILITY IN SOLIDARY ECONOMIC ENTERPRISES

Abstract

Solidary Economic Enterprises (SEEs) comprise the sustainable management of natural resources, participatory management, solidarity economy, the consolidation of partnerships, in addition to the valorization of local, non-profit knowledge. However, they need studies that substantiate their social responsibility, preservation of the environment, sustainability of the production and commercialization networks. Through the Social Balance Sheet, the Accounting Science can contribute to the interaction between entities with the community. The aim of this study was to present a Social Balance Sheet model capable of showing actions intrinsic to the Solidarity Economy with a focus on sustainability. This is a qualitative study of the literature review type. Based on the information obtained, a model was built, which summarizes essential information for the Social Balance Sheet, which can be applied by SEEs, in particular, by Agricultural Cooperatives. The proposed measures point to elements common to the Environmental Performance Accounting Reports, but which expand and qualify the understanding of social, cultural, environmental and economic issues present in the SEEs. It is concluded that the study’s outcomes can guide the consolidation of accounting evidence, in addition to creating promising structures for the exchange of ideas between the Sociological Approach to Accounting and the Solidarity Economy and support for stakeholders in the evaluation of these enterprises.