Demonstração do valor adicionado: uma associação entre a distribuição de riqueza a funcionários e os indicadores de responsabilidade social em gestão de pessoas

Abstract

Companies are increasing lycaring about the correct distribution of their wealth, and consequently with higher and better level sof social responsibility. The purpose of this article is to verify and compare whether companies that distribute greater wealth among employees also have better people management indicators, who resurvey data were extracted from the companies listed on BM&F Bovespa from 2011 to 2015. Research used descriptive, since it will analyze the DVA and the Social Balance Sheet. The data are collected through the Bovespa website. There search is defined as ex-post-fact, forusing in its methodology previous research that will be related to the present work. The present research shows that when they acquire bigger profits, the refore greater value added to distribute, companies tend to invest more in partners and share holders than in their employees.