{"id":3860,"date":"2022-11-04T17:49:35","date_gmt":"2022-11-04T20:49:35","guid":{"rendered":"https:\/\/blog.univicosa.com.br\/?p=3860"},"modified":"2022-11-04T17:51:20","modified_gmt":"2022-11-04T20:51:20","slug":"voce-sabe-o-que-e-balanco-social-e-o-que-ele-evidencia","status":"publish","type":"post","link":"https:\/\/blog.univicosa.com.br\/index.php\/2022\/11\/04\/voce-sabe-o-que-e-balanco-social-e-o-que-ele-evidencia\/","title":{"rendered":"Voc\u00ea sabe o que \u00e9 Balan\u00e7o Social e o que ele evidencia?"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img data-attachment-id=\"3861\" data-permalink=\"https:\/\/blog.univicosa.com.br\/index.php\/2022\/11\/04\/voce-sabe-o-que-e-balanco-social-e-o-que-ele-evidencia\/balanco-social-contabeis-blog\/\" data-orig-file=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/BALANCO-SOCIAL-contabeis-blog.png\" data-orig-size=\"1086,652\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"BALANCO-SOCIAL-contabeis-blog\" data-image-description=\"\" data-medium-file=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/BALANCO-SOCIAL-contabeis-blog-300x180.png\" data-large-file=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/BALANCO-SOCIAL-contabeis-blog-1024x615.png\" loading=\"lazy\" width=\"1024\" height=\"615\" src=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/BALANCO-SOCIAL-contabeis-blog-1024x615.png\" alt=\"\" class=\"wp-image-3861\" srcset=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/BALANCO-SOCIAL-contabeis-blog-1024x615.png 1024w, https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/BALANCO-SOCIAL-contabeis-blog-300x180.png 300w, https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/BALANCO-SOCIAL-contabeis-blog-768x461.png 768w, https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/BALANCO-SOCIAL-contabeis-blog-850x510.png 850w, https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/BALANCO-SOCIAL-contabeis-blog.png 1086w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong>Quando surgiu o balan\u00e7o social<\/strong><\/p>\n\n\n\n<p><strong><em>Por Myriam Marta Soares de Mello<\/em><\/strong><\/p>\n\n\n\n<p>Uma <strong>demonstra\u00e7\u00e3o cont\u00e1bil <\/strong>que \u00e9 bem recente \u00e9 o <strong>desenvolvimento do\u00a0Balan\u00e7o Social.<\/strong><\/p>\n\n\n\n<p>As primeiras experi\u00eancias come\u00e7aram na <strong>d\u00e9cada de 60<\/strong> nos <strong>Estados Unidos da Am\u00e9rica<\/strong> e depois em pa\u00edses da <strong>Europa<\/strong>, como <strong>Fran\u00e7a, Alemanha e Inglaterra<\/strong>, sendo que a Fran\u00e7a foi o <strong>primeiro pa\u00eds<\/strong> do mundo a possuir uma <strong>lei <\/strong>sobre<strong>\u00a0Balan\u00e7o Social<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/univicosa.apprbs.com.br\/blog\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img data-attachment-id=\"2757\" data-permalink=\"https:\/\/blog.univicosa.com.br\/index.php\/2022\/01\/03\/saiba-tudo-sobre-o-curso-de-administracao\/receba-conteudos-univicosa-imagem-geral-blog\/\" data-orig-file=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/01\/RECEBA-CONTEUDOS-UNIVICOSA-imagem-geral-blog.png\" data-orig-size=\"675,50\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"RECEBA-CONTEUDOS-UNIVICOSA-imagem-geral-blog\" data-image-description=\"\" data-medium-file=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/01\/RECEBA-CONTEUDOS-UNIVICOSA-imagem-geral-blog-300x22.png\" data-large-file=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/01\/RECEBA-CONTEUDOS-UNIVICOSA-imagem-geral-blog.png\" loading=\"lazy\" width=\"675\" height=\"50\" src=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/01\/RECEBA-CONTEUDOS-UNIVICOSA-imagem-geral-blog.png\" alt=\"\" class=\"wp-image-2757\" srcset=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/01\/RECEBA-CONTEUDOS-UNIVICOSA-imagem-geral-blog.png 675w, https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/01\/RECEBA-CONTEUDOS-UNIVICOSA-imagem-geral-blog-300x22.png 300w\" sizes=\"(max-width: 675px) 100vw, 675px\" \/><\/a><\/figure>\n\n\n\n<p>O\u00a0<strong>Balan\u00e7o Social<\/strong>\u00a0consiste em um <strong>relat\u00f3rio <\/strong>da <strong>empresa<\/strong>, onde ela ir\u00e1 <strong>prestar contas \u00e0 sociedade<\/strong> da sua gest\u00e3o <strong>econ\u00f4mico-social<\/strong> focando em seu <strong>relacionamento <\/strong>com a <strong>comunidade<\/strong>. Evidenciando sua <strong>responsabilidade social.<\/strong><\/p>\n\n\n\n<p>O Balan\u00e7o Social, desde que bem estruturado, pode evidenciar os<strong> princ\u00edpios e valores da organiza\u00e7\u00e3o empresarial <\/strong>e caracterizar atrav\u00e9s dos dados quantitativos o cumprimento de sua Responsabilidade diante da Sociedade, seja ela interna \u2013 com seus funcion\u00e1rios, ou externa \u2013 com o meio em que est\u00e1 inserida a Organiza\u00e7\u00e3o.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img data-attachment-id=\"3862\" data-permalink=\"https:\/\/blog.univicosa.com.br\/index.php\/2022\/11\/04\/voce-sabe-o-que-e-balanco-social-e-o-que-ele-evidencia\/study-studying-learn-learning-classroom-concept\/\" data-orig-file=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/study-studying-learn-learning-classroom-concept_53876-86509.jpg\" data-orig-size=\"626,417\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;Study Studying Learn Learning Classroom Concept&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;Rawpixel Ltd.&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;Study Studying Learn Learning Classroom Concept&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"Study Studying Learn Learning Classroom Concept\" data-image-description=\"\" data-medium-file=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/study-studying-learn-learning-classroom-concept_53876-86509-300x200.jpg\" data-large-file=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/study-studying-learn-learning-classroom-concept_53876-86509.jpg\" loading=\"lazy\" src=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/study-studying-learn-learning-classroom-concept_53876-86509.jpg\" alt=\"\" class=\"wp-image-3862\" width=\"564\" height=\"375\" srcset=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/study-studying-learn-learning-classroom-concept_53876-86509.jpg 626w, https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/study-studying-learn-learning-classroom-concept_53876-86509-300x200.jpg 300w\" sizes=\"(max-width: 564px) 100vw, 564px\" \/><figcaption>Study Studying Learn Learning Classroom Concept<\/figcaption><\/figure>\n\n\n\n<h4><strong>As empresas que o publicam contemplam as\u00a0seguintes vertentes do Balan\u00e7o Social:<\/strong><\/h4>\n\n\n\n<ul><li>Balan\u00e7o&nbsp;Ambiental,&nbsp;<\/li><li>Balan\u00e7o&nbsp;de Recursos Humanos,<\/li><li>Demonstra\u00e7\u00e3o do Valor Adicionado<\/li><li>Benef\u00edcios e Contribui\u00e7\u00f5es \u00e0 Sociedade em geral<\/li><\/ul>\n\n\n\n<p>O fator que mais tem <strong>impulsionado <\/strong>as <strong>empresas <\/strong>a <strong>elaborar seus relat\u00f3rios<\/strong> <strong>ambientais <\/strong>s\u00e3o os <strong>pr\u00eamios <\/strong>e os <strong>rankings <\/strong>divulgados por diversos \u00f3rg\u00e3os. Tanto no cen\u00e1rio <strong>mundial <\/strong>quanto no <strong>Brasil<\/strong>.<\/p>\n\n\n\n<p>A vertente do balan\u00e7o social que recebe maior \u00eanfase \u00e9 a<strong> Evidencia\u00e7\u00e3o Ambiental.<\/strong> Nessa parte as empresas t\u00eam transpar\u00eancia e divulga\u00e7\u00f5es relativas \u00e0 intera\u00e7\u00e3o da entidade com o <strong>meio ambiente<\/strong> no que se refere a destina\u00e7\u00e3o de gastos e investimentos correlacionados aos recursos naturais, destacando:<\/p>\n\n\n\n<ul><li>&nbsp;Investimentos e gastos com projetos ambientais;<\/li><li>Quantidade de processos ambientais, administrativos e judiciais movidos contra a entidade;<\/li><li>Valor das multas e das indeniza\u00e7\u00f5es relativas \u00e0 mat\u00e9ria ambiental, determinadas administrativa e\/ou judicialmente;<\/li><li>Passivos e conting\u00eancias ambientais.<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img data-attachment-id=\"3863\" data-permalink=\"https:\/\/blog.univicosa.com.br\/index.php\/2022\/11\/04\/voce-sabe-o-que-e-balanco-social-e-o-que-ele-evidencia\/attachment\/00182685\/\" data-orig-file=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/00182685.jpg\" data-orig-size=\"800,533\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"00182685\" data-image-description=\"\" data-medium-file=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/00182685-300x200.jpg\" data-large-file=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/00182685.jpg\" loading=\"lazy\" src=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/00182685.jpg\" alt=\"\" class=\"wp-image-3863\" width=\"583\" height=\"388\" srcset=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/00182685.jpg 800w, https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/00182685-300x200.jpg 300w, https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/00182685-768x512.jpg 768w\" sizes=\"(max-width: 583px) 100vw, 583px\" \/><\/figure>\n\n\n\n<h4>E por meio de notas explicativas ou relat\u00f3rios da administra\u00e7\u00e3o a empresa informa outros aspectos e diretrizes ambientais como:<\/h4>\n\n\n\n<ul><li>Comprometimento da empresa com o meio ambiente<\/li><li>Impacto de suas opera\u00e7\u00f5es sobre o meio ambiente;<\/li><li>Medidas adotadas para reduzir ou eliminar efeitos negativos;<\/li><li>Tratamento cont\u00e1bil dado aos gastos de natureza ambiental;<\/li><li>Normas utilizadas para reconhecer as exigibilidades.<\/li><\/ul>\n\n\n\n<p>As empresas aumentaram o <strong>volume <\/strong>de <strong>informa\u00e7\u00f5es ambientais<\/strong> principalmente para a promo\u00e7\u00e3o da imagem da empresa, de seus produtos ou servi\u00e7os.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/univicosa.apprbs.com.br\/blog\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img data-attachment-id=\"2757\" data-permalink=\"https:\/\/blog.univicosa.com.br\/index.php\/2022\/01\/03\/saiba-tudo-sobre-o-curso-de-administracao\/receba-conteudos-univicosa-imagem-geral-blog\/\" data-orig-file=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/01\/RECEBA-CONTEUDOS-UNIVICOSA-imagem-geral-blog.png\" data-orig-size=\"675,50\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"RECEBA-CONTEUDOS-UNIVICOSA-imagem-geral-blog\" data-image-description=\"\" data-medium-file=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/01\/RECEBA-CONTEUDOS-UNIVICOSA-imagem-geral-blog-300x22.png\" data-large-file=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/01\/RECEBA-CONTEUDOS-UNIVICOSA-imagem-geral-blog.png\" loading=\"lazy\" width=\"675\" height=\"50\" src=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/01\/RECEBA-CONTEUDOS-UNIVICOSA-imagem-geral-blog.png\" alt=\"\" class=\"wp-image-2757\" srcset=\"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/01\/RECEBA-CONTEUDOS-UNIVICOSA-imagem-geral-blog.png 675w, https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/01\/RECEBA-CONTEUDOS-UNIVICOSA-imagem-geral-blog-300x22.png 300w\" sizes=\"(max-width: 675px) 100vw, 675px\" \/><\/a><\/figure>\n\n\n\n<p>\u00c9 n\u00edtido os excessos de <strong>marketing<\/strong>, mas \u00e9 preciso reconhecer o <strong>fator positivo: <\/strong>a informa\u00e7\u00e3o prestada tem estimulado os concorrentes a realizar a\u00e7\u00f5es semelhantes, o que resulta no benef\u00edcio para a sociedade como um todo.<\/p>\n\n\n\n<p>Vale destacar que a evidencia\u00e7\u00e3o segregada dos eventos econ\u00f4mico-financeiros de natureza ambiental \u00e9 uma das contribui\u00e7\u00f5es da contabilidade ao processo de preserva\u00e7\u00e3o e prote\u00e7\u00e3o ambiental.<\/p>\n\n\n\n<p><a href=\"https:\/\/blog.univicosa.com.br\/index.php\/2022\/04\/05\/5-areas-de-atuacao-para-o-profissional-de-ciencias-contabeis\/\">5 \u00e1reas de atua\u00e7\u00e3o para o Profissional de Ci\u00eancias Cont\u00e1beis<\/a> <\/p>\n\n\n\n<p><a href=\"https:\/\/blog.univicosa.com.br\/index.php\/2022\/03\/28\/terminei-o-ensino-medio-por-que-eu-deveria-escolher-o-curso-de-ciencias-contabeis\/\" target=\"_blank\" rel=\"noreferrer noopener\">Terminei o Ensino M\u00e9dio, por que eu deveria escolher o curso de Ci\u00eancias Cont\u00e1beis?<\/a><\/p>\n\n\n\n<p><em><a rel=\"noreferrer noopener\" href=\"https:\/\/univicosa.apprbs.com.br\/blog\/\" target=\"_blank\">Ei, quer<strong>&nbsp;receber conte\u00fados exclusivos<\/strong>&nbsp;da Univi\u00e7osa? clique aqui!&nbsp;<\/a><\/em><\/p>\n\n\n\n<p><a href=\"https:\/\/blog.univicosa.com.br\/index.php\/2022\/01\/03\/saiba-tudo-sobre-o-curso-de-ciencias-contabeis\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Saiba tudo sobre o curso de Ci\u00eancias Cont\u00e1beis!<\/strong><\/a><\/p>\n\n\n\n<p><a rel=\"noreferrer noopener\" href=\"https:\/\/www.univicosa.com.br\/graduacao\/cursos\/ciencias_contabeis\" target=\"_blank\">Curtiu e quer saber mais sobre o curso de&nbsp;<strong>Ci\u00eancias Cont\u00e1beis&nbsp;<\/strong>da&nbsp;<strong>UNIVI\u00c7OSA<\/strong>? Ent\u00e3o acesse o site da Univi\u00e7osa, clique aqui!<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/blog.univicosa.com.br\/index.php\/2021\/10\/25\/aprenda-como-abrir-a-sua-propria-empresa\/\" target=\"_blank\" rel=\"noreferrer noopener\">Aprenda como abrir a sua pr\u00f3pria empresa<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/blog.univicosa.com.br\/index.php\/2021\/09\/28\/saiba-tudo-sobre-o-mei-microempreendedor-individual\/\" target=\"_blank\" rel=\"noreferrer noopener\">Saiba tudo sobre o MEI -Microempreendedor Individual!<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/blog.univicosa.com.br\/index.php\/2021\/10\/21\/entenda-o-cooperativismo-principios-desafios-e-oportunidades\/\" target=\"_blank\" rel=\"noreferrer noopener\">Entenda o Cooperativismo: princ\u00edpios, desafios e oportunidades!<\/a><\/p>\n\n\n\n<p><a rel=\"noreferrer noopener\" href=\"https:\/\/blog.univicosa.com.br\/index.php\/2021\/10\/21\/entenda-o-cooperativismo-principios-desafios-e-oportunidades\/afinal,%20por%20que%20existem?\" target=\"_blank\">Impostos: afinal, por que existem?<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/blog.univicosa.com.br\/index.php\/2021\/10\/06\/voce-sabe-o-que-e-inflacao-a-gente-te-conta\/\" target=\"_blank\" rel=\"noreferrer noopener\">Voc\u00ea sabe o que \u00e9 infla\u00e7\u00e3o? A gente te conta!<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/blog.univicosa.com.br\/index.php\/2021\/08\/16\/1-ciencias-contabeis-areas-de-atuacao-auditoria\/\" target=\"_blank\" rel=\"noreferrer noopener\">#1 Ci\u00eancias Cont\u00e1beis \u2013 \u00c1reas de atua\u00e7\u00e3o: Auditoria<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/blog.univicosa.com.br\/index.php\/2021\/08\/24\/2-ciencias-contabeis-areas-de-atuacao-pericia-contabil\/\" target=\"_blank\" rel=\"noreferrer noopener\">#2 Ci\u00eancias Cont\u00e1beis \u2013 \u00c1reas de atua\u00e7\u00e3o: Per\u00edcia Cont\u00e1bil<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/blog.univicosa.com.br\/index.php\/2021\/09\/02\/3-ciencias-contabeis-areas-de-atuacao-consultor-tributario\/\" target=\"_blank\" rel=\"noreferrer noopener\">#3 Ci\u00eancias Cont\u00e1beis \u2013 \u00c1reas de atua\u00e7\u00e3o: Consultor Tribut\u00e1rio<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/blog.univicosa.com.br\/index.php\/2021\/09\/06\/4-ciencias-contabeis-areas-de-atuacao-pesquisa-cientifica\/\" target=\"_blank\" rel=\"noreferrer noopener\">#4 Ci\u00eancias Cont\u00e1beis \u2013 \u00c1reas de atua\u00e7\u00e3o: Pesquisa Cient\u00edfica<\/a><br><br><a href=\"https:\/\/blog.univicosa.com.br\/index.php\/2021\/09\/14\/5-ciencias-contabeis-areas-de-atuacao-pesquisa-cientifica-relatos-de-um-ex-aluno\/\" target=\"_blank\" rel=\"noreferrer noopener\">#5 Ci\u00eancias Cont\u00e1beis \u2013 \u00c1reas de atua\u00e7\u00e3o: Pesquisa Cient\u00edfica \u2013 Relatos de um ex-aluno!<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/blog.univicosa.com.br\/index.php\/2021\/07\/13\/saiba-como-a-tecnologia-da-informacao-se-aplica-a-contabilidade\/\" target=\"_blank\" rel=\"noreferrer noopener\">Saiba como a tecnologia da informa\u00e7\u00e3o se aplica a contabilidade!<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/blog.univicosa.com.br\/index.php\/2021\/07\/05\/regime-tributario-brasileiro-conheca-os-3-tipos-existentes\/\" target=\"_blank\" rel=\"noreferrer noopener\">Regime tribut\u00e1rio brasileiro: conhe\u00e7a os 3 tipos existentes!<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/blog.univicosa.com.br\/index.php\/2021\/06\/07\/voce-sabia-empresas-dentro-do-simples-nacional-podem-pagar-menos-impostos-dentro-da-lei\/\" target=\"_blank\" rel=\"noreferrer noopener\">Voc\u00ea sabia? Empresas dentro do Simples Nacional podem pagar menos impostos dentro da lei!<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/blog.univicosa.com.br\/index.php\/2021\/06\/01\/5-dicas-para-ter-um-curriculo-de-destaque\/\" target=\"_blank\" rel=\"noreferrer noopener\">5 dicas para criar um curr\u00edculo de sucesso!<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/blog.univicosa.com.br\/index.php\/2021\/07\/20\/conheca-as-vantagens-de-fazer-uma-segunda-graduacao\/\" target=\"_blank\" rel=\"noreferrer noopener\">Conhe\u00e7a as vantagens de fazer uma segunda gradua\u00e7\u00e3o<\/a><br><br><a href=\"https:\/\/blog.univicosa.com.br\/index.php\/2021\/07\/08\/networking-e-a-pandemia-como-estabelecer-conexoes-autenticas-em-tempos-de-distanciamento-social\/\" target=\"_blank\" rel=\"noreferrer noopener\">Saiba o que \u00e9 Networking e potencialize sua carreira profissional!<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/blog.univicosa.com.br\/index.php\/2021\/06\/08\/8-dicas-para-se-preparar-para-uma-entrevista-de-estagio\/\" target=\"_blank\" rel=\"noreferrer noopener\">8 dicas para se preparar para uma entrevista de est\u00e1gio!<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/blog.univicosa.com.br\/index.php\/2021\/06\/15\/10-passos-para-ter-um-perfil-mais-relevante-no-linkedin\/\">10 passos&nbsp;<\/a><a href=\"https:\/\/blog.univicosa.com.br\/index.php\/2021\/06\/15\/10-passos-para-ter-um-perfil-mais-relevante-no-linkedin\/\" target=\"_blank\" rel=\"noreferrer noopener\">p<\/a><a href=\"https:\/\/blog.univicosa.com.br\/index.php\/2021\/06\/15\/10-passos-para-ter-um-perfil-mais-relevante-no-linkedin\/\">ara ter um perfil mais relevante no LinkedIn!<\/a><\/p>\n\n\n\n<p><a rel=\"noreferrer noopener\" href=\"https:\/\/blog.univicosa.com.br\/index.php\/2021\/03\/24\/porque-cursar-ciencias-contabeis\/\" target=\"_blank\">PORQUE CURSAR CI\u00caNCIAS CONT\u00c1BEIS<\/a><br><br><a rel=\"noreferrer noopener\" href=\"https:\/\/blog.univicosa.com.br\/index.php\/2021\/07\/09\/voce-sabe-a-diferenca-entre-trabalhabilidade-e-empregabilidade\/\" target=\"_blank\">Voc\u00ea sabe a diferen\u00e7a entre Trabalhabilidade e Empregabilidade?<\/a> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quando surgiu o balan\u00e7o social Por Myriam Marta Soares de Mello Uma demonstra\u00e7\u00e3o cont\u00e1bil que \u00e9 bem recente \u00e9 o desenvolvimento do\u00a0Balan\u00e7o Social. As primeiras experi\u00eancias come\u00e7aram na d\u00e9cada de 60 nos Estados Unidos da Am\u00e9rica e depois em pa\u00edses da Europa, como Fran\u00e7a, Alemanha e Inglaterra, sendo que a Fran\u00e7a foi o primeiro pa\u00eds&#8230;<\/p>\n","protected":false},"author":2,"featured_media":3861,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":""},"categories":[33,34,15],"tags":[1631,1632,1627,409,258,1630,1612,300,1628,297,1629,109,51,1150,95,197,272,92,240,1067,1094,1121,1122,812,96,50,117,93],"jetpack_featured_media_url":"https:\/\/blog.univicosa.com.br\/wp-content\/uploads\/2022\/11\/BALANCO-SOCIAL-contabeis-blog.png","jetpack_shortlink":"https:\/\/wp.me\/pbcCKk-10g","_links":{"self":[{"href":"https:\/\/blog.univicosa.com.br\/index.php\/wp-json\/wp\/v2\/posts\/3860"}],"collection":[{"href":"https:\/\/blog.univicosa.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.univicosa.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.univicosa.com.br\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.univicosa.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=3860"}],"version-history":[{"count":5,"href":"https:\/\/blog.univicosa.com.br\/index.php\/wp-json\/wp\/v2\/posts\/3860\/revisions"}],"predecessor-version":[{"id":3868,"href":"https:\/\/blog.univicosa.com.br\/index.php\/wp-json\/wp\/v2\/posts\/3860\/revisions\/3868"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blog.univicosa.com.br\/index.php\/wp-json\/wp\/v2\/media\/3861"}],"wp:attachment":[{"href":"https:\/\/blog.univicosa.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=3860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.univicosa.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=3860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.univicosa.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=3860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}