SOCIAL BALANCE ANALYSIS: STUDY IN A RELIGIOUS INSTITUTION

Abstract

This study aims to describe the social performance of a religious institution, made through the analysis of their social reports. The central theme of research involves examining the possibility and potential use of social reporting as an instrument of transparency of activities in a religious congregation in the midst of society and the environment. This means focusing on the information that can be extracted from the structure of the social balance. It is an exploratory, descriptive and qualitative study, conducted through documental research. The methodology of data collection involves examination of the social balance of the institution, covering the period 2005 to 2009. The horizontal analysis is the basic procedure, whose data are presented in monetary value basis and its annual and period analysis percentage change. The main findings of this study confirm that the social balance is an instrument of social transparency from the entity to society. Data analysis shows that there is a significant and steady improvement in all 14 indicators, both financial and nonfinancial, confirming compliance with the social mission of the institution. nonfinancial, confirming compliance with the social mission of the institution.