INVESTIMENTO SÓCIOAMBIENTAL DE BANCOS BRASILEIROS

• Main Authors: Iara Regina dos Santos Parisotto, Maria Tereza Saraiva de Souza
• Format: Article
• Language: English
• Published: Universidade Federal de Pernambuco 2012-04-01
• Series: GESTÃO.Org : Revista Eletrônica de Gestão Organizacional
• Subjects: Sustainability Reports; Social Report; Socio - environmental indicators; Brazilian banking sector
• Online Access: http://www.revista.ufpe.br/gestaoorg/index.php/gestao/article/viewFile/483/225

The aim of this study was to analyze the investments in social and environmental actions by the Brazilian banking sector, as disclosed in their annual social and sustainability report referring to the period between 2007 and 2009, relating to added value, net operating income and net income. The sample comprises a population of 136 banks, in the National Financial System. The ranges were established according to the size of the banks, through the criterion of Total Assets. The research is descriptive and quantitative, using documentary procedure. The analysis shows that all institutionshave decreased net income (LL) in relation to Net Operating Income(NOI), except for one bank. When comparing the social investmentsinternal, external and environment, compared to LL, it was observed that, despite all the banks have increased their domestic socialinvestment in relation to LL only two of them increased, the social investment foreign banks increased by two, but in relation to LL,this percentage is considerably lower. The only increase in investments in the environment occurred in one institution that had the same increase over the LL.