¨There is only one strong country, with strong companies. Strong companies are prosperous companies¨. Prof. Antônio Lopes de Sá
1 – ABOUT PROFITABILITY - The objective of a social cell should not be just profit. It is, however, necessary for economy, that is, the company's vitality and perpetuation over time. Without profitability there is no condition to maintain continuity, just as a plant would not survive without water, withering, dying. So, too, would happen to the non-profit company. Profitability is the effective increase in wealth through capital dynamics and is necessary for the company's survival, but that's not all, the organization needs to have an environmental vision. That is, a social vision and with the natural environment that is its surroundings. More and more, the company needs to be concerned and put itself at the service of the community where it operates. There is socio-environmental responsibility of the social cell in the society where it is located, thus, as it influences the environment, it also exerts an influence on the company. There is a constant interaction between the social cell and its surroundings. This is axiomatic.
2 – ABOUT SOCIAL RESPONSIBILITY – The neopatrimonialist doctrine focuses on the system of sociality as a study of the internal and external needs of the social cell. Internal regarding the intellectual development and well-being of its staff and external regarding the care with the community and nature, especially the organization that uses the natural environment for its economy. This one has the need to replace, when possible, what it took from nature. For example, a brewery uses water to brew beer. She has the need to take care of the water in its purity and restore the uncontaminated water to nature. A toothpick industry has the need to replace the trees it took from nature, because if you don't do this, the time will come that it will lack the raw material for the development of its activity and with it the difficulty of its survival and prosperity. The concern with sustainable development or sustainability, today, is fundamental for the survival of the social cell and of all humanity.
3 – SOCIALITY AND HUMAN ENTREPRENEURSHIP - The company is not an isolated institution, but part of the community. According to Prof. Lopes de Sá, the social cell is contained in a complex whole (nature, beings and human society, State, etc.) and its heritage must fulfill objectives that aim not only to meet their own and individual needs, but also those of interaction with the aforementioned environment, primarily aiming to benefit the purposes humans.
Also, according to Prof. Lopes de Sá, the system of the patrimonial function of Sociality aims to meet the social needs of the cell, through the production of facts of its wealth, designed to beneficially influence the transforming agents of heritage, whether internal or external, primarily with human and altruistic goals, consistent with social conscience, although, also, as a result of this, being able to extract self profit. If the social cell is wealthy, it benefits the community by generating new jobs, attracting supplier companies, expanding their businesses, increase its expansion with branches in the community where it operates, as well as in other cities, helping its staff in intellectual training through courses, may also, as a result, give more stability to internal staff, pay better salaries to employees, increase their contribution to the government. etc. There is also, on the part of some entrepreneurs, greater care for the natural environment, there is a heritage environment (capital) that can be applied to avoid the pollution of nature and create a favorable and healthy environment for community.
4 – SOCIALITY AND NATURAL ENVIRONMENT - Currently, it extends to the theoretical and practical vision to address problems related to the company's natural environment. There is concern of the entrepreneur with the environment. The social vision is not new, as Carlo Ghidiglia, the genius of Controlism, recognized that the ¨influence of exogenous factors, that is, the social, the economic, it operates differently in each place, depending on the psychological and traditions of each people and that all of this has repercussions on the life of the wealth. (Prof. Lopes de Sa. General History and the Doctrines of Accounting pg. 85).
Dietrich (1914) from the Aziendalist school in Germany and Schmalenbach (1919) from the Reditualist school in Germany also defended that the Azienda should have a social vision. (Prof. Lopes de Sá, General Historia and doctrines in accounting, São Paulo, Atlas, 1997). More recent Llena (lá responsabilidad social de lá empresa (2001) www.5campus.com ) teaches that 'the company can significantly influence the community'. There are several variables where the company influences society. All activities must involve care for the social and natural environment, employees, suppliers, consumers and the natural environment. A social cell that does not include the socio-environmental variable is not profitable.
The consumer is attentive to consume company products that have a socio-environmental vision and a human vision with its consumer, also, that is concerned with the quality, price of their products, with ethics, with transparency and that they are free of pesticides called organic products, a segment of some companies. Customers are increasingly looking for products without poison, because they know they are harmful to health. In countries like Germany, England and others, consumers are looking for organic products and Brazilian consumers, too, are turning to products free of pesticides.
5 – PROSPERITY AND SUSTAINABILITY - Entrepreneurs, accounting scientists, are concerned today, more than other times, with the problems that aggravate the occurrence of prosperity, especially when it must harmonize with the interests of life of the planet. That is, with a constant growth of the company, but without aggression to nature once it reached the limit of saturation on Earth. Today, there is already talk of ecological man, a person dedicated to the preservation of nature. Thus begins a new era where man is concerned with his home, the Earth. What is observed is an increase in the concern of the entrepreneur and the community in keeping the house clean from pollution. This is because man has been realizing the destruction he has done, he has been doing it, in the name of progress, in his house and realizes the urgency of putting it in order. Some accounting scientists are researching so-called environmental accounting (not a very happy term because environmental also means social) where one 'thinks' about the environmental accounting phenomenon Natural.
There is a serious concern on the part of entrepreneurs to take more care of their surroundings. The Federal Accounting Council is currently running a campaign to alert and support companies. Scientist Lopes de Sá proclaims and confirms all this since the 70s of the 20th century when he stated in his work that the purpose of Accounting is Prosperity with respect to human values, whether internal or external to heritage (Accounting Theory, Atlas edition, São Paulo and Theory General Del Conoscimiento Contable, ICAC edition, Madrid).
Per Werno Herckert
Columnist Brazil School
Economy - Brazil School
Source: Brazil School - https://brasilescola.uol.com.br/economia/celula-social-comunidade-ambiente-natural.htm
