Scholars are currently concerned about the social and environmental responsibility of the social cell's heritage. We cannot forget that the organization is made up of people, wealth and that these people move this capital. This constant heritage dynamic will influence the community and the natural environment in its positive or negative aspect.
Thus, heritage has a social and environmental function. We know that the wealth of the social cell is influenced by the surroundings as well as having an influence on the community. This is axiomatic. There is a constant interaction between the environment and the capital of the social cell. Since the 18th century, some scholars have observed such an interaction.
SOCIAL ROLE
Schmalembach, an exponent of the German Redditualist School, defended that the azienda should have profitability and a social vision. Dietrich, from the aziendalista school in Germany, defended that the azienda should have a social vision and that abusive profit should be considered something undesirable.
Llena (Work identified in the bibliography) says that the company is influenced by society as one of the main socioeconomic institutions that comprise it. Among other aspects, it is influenced by:
- in the organizational structure
- in decision-making processes
- in their power structures.
However, the company can also influence society, causing changes in it through its own configuration and requirements, such as:
- the company's ability to meet social needs influences the community's quality of life
- the structure and evolution of the company can also influence society.
And he says: All of this assumes that the company's social responsibility acquires relevance significant, that the awakening of greater responsibilities can mean important changes in the Actual society.
The company inserted in the community is comparable to a cell in a body. The cell receives influences and influences the organism in which it is inserted. If the cell is normal it is healthy. If she is abnormal she is sick. We know that a body is made up of cells. If all the cells in the body are normal, the body will also be normal and healthy.
There is an analogy, therefore, between the organic and the social, based on the mathematical logic that the total is a variable that depends on the parts that make it up. So, too, occurs in the community, if every social cell has patrimonial health, the community will also be healthy and prosperous.
Prof. Lopes de Sá demonstrated the social concern of the Neopatrimonialist School in his magnificent work General Theory of Accounting Knowledge (IPAT-UNA, Belo Horizonte-MG, 1992) where he says in his philosophical synthesis: “When the sum of the effectiveness of all assets implies the sum of the effectiveness of all cells social, in a harmonious interaction regime, this will logically imply in social efficiency, which will amount to the annulment of the material needs of the humanity".
When its dynamics increases due to exogenous or endogenous environmental influence, with efficiency and prosperity, it acquires the capacity to help other purpose cells ideal, such as, for example, philanthropic institutions, pay better salaries to their staff, contribute more fees and taxes to the government, expand their businesses, increase the expansion with branches in the community where it operates as in other cities, helping its staff in intellectual training through courses and even improvement in outside. It may also, as a result, give more stability to internal staff, their families and third parties who in their environment benefit from wealth prosperity.
When the social cell expands its assets, there is a social benefit.
When the social cell reduces the functional strength of its assets, there is social damage.
Government taxation, the legal aspect, the lack of knowledge of entrepreneurs and personnel has led, in our country, the social cell to reduce its assets, as well as disappearing from the market, creating social problems and a decrease in revenue by the government.
The largest number of social cells in the country are small companies and these are the ones that should receive more attention of the government for their fragility of assets that they have, lacking incentives for their economy.
When there is a competent direction and staff, the assets tend to be effective, so, too, can it happens that an incompetent management and personnel lead the social cell to stagnation and even disappear from the Marketplace.
There are still few entrepreneurs, however, who are aware of the social responsibility of heritage. Most when they help the community, they do it as a marketing to attract the customer and sell more. Necessary, if it does, is to change the mentality through new thoughts, with a new mind, warn the scholars.
There must be a cultural change of the entrepreneur, staff and client so that heritage can exercise its social function and the cultural innovation of those who move the heritage of the social cell is necessary. Capital alone does not change. This is axiomatic.
There is no heritage dynamic without exogenous or endogenous environmental influence, except in rare exceptions. This change in mentality must also be directed towards the natural environment.
ENVIRONMENTAL FUNCTION
For centuries and centuries man lived in harmony with nature
what he took from the environment and what he returned did not alter the environmental balance.
With the industrial revolution (18th century) the aggression against nature began. Natural resources were consumed in an unrestrained way and the residues of this consumerism were returned to nature.
There was an accelerated development at any price, in the industrial sector, and the consequences for the natural environment were not measured. Today, there is what we all know: both the survival of man and the planet are both threatened.
It is interesting what Leonardo Boff writes about this in his book Knowing how to take care of: Ethics of the human-compassion for the land. “Every special care deserves our planet Earth. We only have him to live and live with. It is a complex equilibrium system of systems and superorganisms, woven over millions and millions of years. Because of the predatory onslaught of the industrialist process over the last few centuries, this balance is about to break into a chain. Since the beginning of industrialization in the 18th century, the world's population has grown eightfold, consuming more and more natural resources; production alone, based on the exploitation of nature, grew more than a hundredfold. The aggravation of this situation with the globalization of the accelerated production process increases the threat and, consequently, the need for special care for the future of the Earth”. (See p. 133).
There is a serious threat of water contamination worldwide. There is a serious threat of extinction of several species of trees, animals, birds, fish and even sharks. It is urgent to reverse this situation of destruction due to the inadequate use of natural resources. It is necessary to review our consumption habits, care for the place where we live, it is important to develop special care for nature.
“The United Nations Environment Program (PNU-MA), the World Wildlife Fund (WWF) and the International Union for the Conservation of Nature (UICN) have devised a detailed strategy for the future of life under the title:” “Caring for Planet Earth” (Caring for the Earth 1991). There they establish nine Earth sustainability principles. They project a global strategy based on care:
1. Build a sustainable society.
2. Respect and care for the community of living beings.
3. Improve the quality of human life.
4. Preserve the vitality and diversity of planet Earth.
5. Stay within the limits of planet Earth's carrying capacity.
6. Modify personal attitudes and practices.
7. Allow communities to take care of their own environment.
8. Generate a national framework to integrate development and conservation.
9. Build a global alliance.” (See Boff, p. 134)”.
Scholars, concerned with the environment, created environmental auditing, environmental accounting, environmental management, etc. Today, there are also organizations that are concerned with aspects of production and inherent waste.
Among the organizations concerned with preparing environmental reports are The Canadian Institute of Chartered Accountants-CICA, World Industry Coucil on the Environment-WICE, Public Environmental Reporting Initiative-PERI, United Nation International Working Group of Experts on International Standards of Accounting and Reporting-UNISAR.
With each passing day, the environmental reports are intensified, as well as the awareness of sustainable development. Progress must occur, but without harm to the natural environment.
Also, there is a growing awareness of the direction and staff of the social cell for non-aggression to nature.
The social cell has the function of preserving the natural environment where it is inserted, because the use of capital cannot harm the lives of people, beings, nature, in the present or in the future.
About this teaches Prof. Lopes de Sá: (Work identified in the bibliography) “We are facing a process of degradation of living standards that can, in a short time, make the existence of man on earth unfeasible, if aggressions continue environmental issues”.
We know that heritage dynamics influence the natural environment and this transforms capital.
Prof. Lopes de Sá teaches (Work identified in the bibliography) “The ecological environment is transformed with the transformation of the wealth of social cells and the wealth of social cells is transformed by transforming the environment ecological". And it still says: “... there is an unmistakable transformative interaction between the natural environment and the heritage of social cells”.
Heritage, just like the ecological, is subject to transformation within the laws of interaction that exist between them. There is, today, an awareness at an international level, as well as at a community level, of the need to preserve nature. There is an urgent need for preservation due to the survival of man and planet earth. There are companies that depend on nature to be economically and perpetuate, as occurs with species in biology.
A paper mill that uses wood as its raw material depends on the existence of the tree. When using wood, she must return nature to what she took from it by planting trees, if not, the when there will be a shortage of raw materials, thus, it will harm the progress of wealth dynamics and the environment Natural.
Between the patrimonial phenomenon and the environmental phenomenon there must be reciprocity of effectiveness.
The application of resources (patrimonial phenomenon) in decantation dams, where the water is polluted by the dynamics heritage is unpolluted (environmental phenomenon) and is returned to nature is an example of reciprocity alluded to.
To demonstrate the application of resources in the community and in the preservation of the environment, a social statement was created.
SOCIAL BALANCE
The balance called "Social" aims to demonstrate situations arising from circulatory environmental phenomena. That is, it is an accounting piece that shows what the social cell added to the community, that is, what it paid for the improvement of the personnel, for the conservation of the natural environment, the government, the banks, the non-profit institutions, which remunerated the shareholders etc.
Teach Prof. César: (2000) “The social balance is the aggregation of this information, with the objective of translating the contribution of companies to the benefit of society, informing them of their social results, in addition to being a managerial instrument to support the administration, all of this in a phase of evolution of the charts of accounts.” And he still says: “The social balance must clearly demonstrate what policies are in place and what are their reflections on heritage, aiming to demonstrate their participation in the evolution process Social".
CONCLUDING CONSIDERATIONS
An awareness of cultural change in the environment of the social cell in relation to its surroundings and the community needs a cultural transformation so that life can be better quality. It is also urgent to take care of nature.
And about this teaches Prof. Lopes de Sá: (Work identified in the bibliography) “It is of little use, for human purposes, that we are just demonstrating that as much has been invested in solving ecological problems or in social interests, if we do not know, through reflection, the logical bases of an interaction between the social cell and its surroundings, between the company and the environment in which it lives, between the institution and the society".
Accounting Neopatrimonialism has a holistic view and is concerned with the prosperity, effectively, of the patrimony of the social cell so that the community has quality of life and, thus, the well being of the people.
BIBLIOGRAPHY
BOFF, Leonardo, Knowing how to care Human ethics – compassion for the earth. Petrópolis: Editora Vozes, 1999.
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Per Werno Herckert
Columnist Brazil School
Member of the Brazilian Academy of Accounting Sciences
Member of the Neopatrimonialist International Scientific Association
Member of the Brazilian Scientific Current of Neopatrimonialism
General geography - geography - Brazil School
