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Research conducted by Orbis – Sustainability Indicators Base Regional Observatory pointed out that only 15% of businesses in the state of Paraná issue social balance sheets communicating their socio-environmental actions. The survey called “Social Action Initiatives by Paraná’s Industry” was conducted to find out about social initiatives implemented by Paraná’s manufacturing companies. The survey mapped private social actions and social investment projects carried out in 2006 by Paraná’s manufacturing companies with more than 100 employees. There were 613 participating companies, accounting for 97% of the universe registered for the survey. Among the companies interviewed, 85% stated that they do not issue a social balance sheet of their actions; and among them, 66% said that they do not anticipate doing it.

The Sustainability Indicators Base Regional Observatory is a program of the Development Promotion Institute (IPD), supported by the Federation of Industries of the State of Paraná.
 
According to Luciana Brenner, Orbis’s executive coordinator, adopting mechanisms to ensure transparency in their actions and changing these mechanisms into instruments of effective, comprehensible, and reliable communication are challenges to be met by the companies. Luciana points out that indicators and information should be used as elements to facilitate the process.
 
“They must be carefully chosen and based on the progress we want to make. Besides the good results obtained, they must also point to other aspects in need of improvement and implementation,” she adds. She also highlights some criteria to be observed when choosing information, such as relevance, veracity, comparability, regularity, and clarity.
 
The observatory is also a public communication instrument, a key factor guaranteeing the necessary interrelationship among all the stakeholders for the construction of a better world. “It is necessary to break free from the marketing bias, commonly attached to the social balance sheet, if it is to become a public communication channel about the commitment of companies working to review the contemporary production and consumption model. “Business as usual” in project implementation will not be enough to solve current social and environmental issues”, says Luciana.
 
Regulation – For standardization purposes, Senator Lucia Vania (PSDB-GO) authored a bill instituting the official Business Social Balance Sheet model, to be sanctioned by the Economic Affairs Commission (CAE). Through this proposal (PLS 224/07) the Ministry of Social Development and Hunger Eradication is expected to issue the Responsible Business Seal for companies that publicize this type of document.
 
According to the senator, “publicizing standardized balance sheets will make it possible to identify and reward the Brazilian companies that have long been developing actions in several fields, such as socio-cultural projects; education, environmental conservation, destitute children, and income generation programs; and others.”