{"id":"https://openalex.org/W2961824089","doi":null,"title":"Balan\u00e7o social em conformidade com a NBC T 15: uma an\u00e1lise dos balan\u00e7os sociais publicados por empresas do setor el\u00e9trico listadas na BM&F BOVESPA","display_name":"Balan\u00e7o social em conformidade com a NBC T 15: uma an\u00e1lise dos balan\u00e7os sociais publicados por empresas do setor el\u00e9trico listadas na BM&F BOVESPA","publication_year":2017,"publication_date":"2017-11-30","ids":{"openalex":"https://openalex.org/W2961824089","mag":"2961824089"},"language":"pt","primary_location":{"id":"mag:2961824089","doi":null,"is_oa":false,"landing_page_url":"http://repositorio.ufjf.br/jspui/bitstream/ufjf/7912/1/larissamirandaprata.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5000119631","display_name":"Larissa Miranda Prata","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Larissa Miranda Prata","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5000119631"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9628999829292297,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9628999829292297,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.028599999845027924,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0032999999821186066,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/social-balance-sheet","display_name":"social balance sheet","score":0.6610000133514404},{"id":"https://openalex.org/keywords/accounting-standards-compliance","display_name":"accounting standards compliance","score":0.5849999785423279},{"id":"https://openalex.org/keywords/corporate-social-responsibility-disclosure","display_name":"corporate social responsibility disclosure","score":0.6669999957084656},{"id":"https://openalex.org/keywords/environmental-disclosure","display_name":"environmental disclosure","score":0.8169999718666077},{"id":"https://openalex.org/keywords/bm-fbovespa-listed-companies","display_name":"BM&FBOVESPA listed companies","score":0.8330000042915344},{"id":"https://openalex.org/keywords/brazilian-accounting-standards","display_name":"Brazilian accounting standards","score":0.35600000619888306}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5610482692718506},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.366856187582016},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.34102165699005127},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.23363855481147766}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2961824089","doi":null,"is_oa":false,"landing_page_url":"http://repositorio.ufjf.br/jspui/bitstream/ufjf/7912/1/larissamirandaprata.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3116299263","https://openalex.org/W7217865197","https://openalex.org/W6981728228","https://openalex.org/W3167585845","https://openalex.org/W3115853764","https://openalex.org/W7219254512","https://openalex.org/W7035998359","https://openalex.org/W2111889295","https://openalex.org/W4417288171","https://openalex.org/W2778407084"],"abstract_inverted_index":{"Cada":[0],"vez":[1],"mais":[2],"a":[3,15,71,105,116,136,151],"sociedade":[4,16],"anseia":[5],"por":[6],"informacoes":[7,28,74],"que":[8,66,144],"demonstram":[9],"o":[10,19,47],"comprometimento":[11],"das":[12,23,91],"empresas":[13,44,92,147],"com":[14,18,104,114],"e":[17,29,36,78,85,110,123,129],"meio":[20],"ambiente.":[21],"Uma":[22],"formas":[24],"de":[25,63,73,75,96,118],"divulgacao":[26,37],"destas":[27],"atraves":[30],"do":[31,120],"balanco":[32,48],"social,":[33],"cuja":[34],"elaboracao":[35],"nao":[38],"sao":[39],"obrigatorias":[40],"no":[41,94],"Brasil.":[42],"As":[43],"ao":[45],"elaborarem":[46],"social":[49,77],"devem":[50],"faze-lo":[51],"em":[52,102,131],"conformidade":[53,103],"com\r\nNBC":[54],"T":[55,107,153],"15,":[56],"uma":[57],"norma":[58],"expedida":[59],"pelo":[60],"Conselho":[61],"Federal":[62],"Contabilidade":[64],"(CFC)":[65],"dispoe":[67],"sobre":[68],"procedimentos":[69,127],"para":[70],"preparacao":[72],"natureza":[76],"ambiental.":[79],"O":[80],"objetivo":[81],"geral":[82],"da":[83,99,140],"pesquisa":[84],"identificar":[86],"se":[87],"os":[88],"balancos":[89],"sociais":[90],"listadas":[93],"setor":[95],"energia":[97],"eletrica":[98],"BM&FBOVESPA":[100],"estao":[101],"NBC":[106,152],"15.":[108,154],"A\r\nmetodologia":[109],"classificada":[111],"como":[112],"qualitativa":[113],"relacao":[115,132],"forma":[117],"abordagem":[119],"problema,":[121],"bibliografica":[122],"documental":[124],"quanto":[125],"aos":[126,133],"tecnicos":[128],"descritiva":[130],"objetivos.":[134],"Apos":[135],"analise":[137],"dos":[138],"dados":[139],"pesquisa,":[141],"pode-se":[142],"concluir":[143],"todas":[145],"as":[146],"estudadas":[148],"cumpriram":[149],"parcialmente":[150]},"counts_by_year":[],"updated_date":"2025-11-06T04:12:42.849631","created_date":"2019-07-23T00:00:00"}