Analysis According to the Hopkins Model of Companies’ Social Responsibility Actions as Shown in Financial Statements and Social Reports – The Case of the Power Distribution Companies of the Brazilian Neoenergia Group
The purpose of this essay is to discuss the theoretical aspects related to adoption of corporative social responsibility practices and to verify the disclosure of social indicators, based on the Hopkins model. It seeks to answer the following questions: Which social indicators are presented in the corporate financial statements and social reports of the energy distribution companies that compose the Brazilian Neoenergia Group? What are the main actions evidenced by these companies to raise the quality and the technical standard of the services provided to consumers, since they are exclusive suppliers of this public service? It is an exploratory study, of a qualitative nature, accomplished through bibliographical, documental and multicase research. The companies under study also follow good corporative practices from the operational standpoint, offering good services with improving technical standards to their customers.