Balanço social e o indicador de lucro social para empresas cidadãs: o caso Embrapa

The aim of this paper is to analyze the variable profit and social relevance of its inclusion in the publication of the social socially responsible companies. In Brazil not there is the obligatory of publication of the social report, even though this is recognized as a practice of transparency of corporate citizens who have as one of the goals of social responsibility. The calculation of profit social was developed by Embrapa as a methodology to better present the results obtained by the investments in the social area. This study consists of an exploratory and descriptive research, which seeks through secondary data analysis, understand and explain the phenomenon. The results show that Embrapa can ascertain the Social Profit using indicators of their Social, and an accessible methodology that can be used by other companies that disclose their social results. We conclude that the calculation of Net Social is not complex and has great validity as an instrument of transparency in the income statement.