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The main aim of this work was to verify whether the economic and financial performances of companiesregarded as “models of social responsibility” were different from those of “non-model” companies. Thestudy investigated whether there were significant differences in the accounting and financial results obtainedby companies that are or are not regarded as models of social responsibility, of varied sizes and sectors inBrazil, from 2001 to 2004. The data used consisted of issues of the magazines Balanco Anual da GazetaMercantil and the Guia Exame de Boa Cidadania Coorporativa from the years 2001 to 2004. The methodologyused was the descriptive research with quantitative data evaluation, based on Student’s t-test. The mainresults suggested statistically similar results between model and non-model companies, contradicting previousstudies mentioned in the theoretical references. The study concluded that, at least statistically, SocialResponsibility was not a differential factor in obtaining special economic-financial results.

enfoque

Empresas modelo versus empresas não modelo de responsabilidade social: um estudo comparativo de indicadores econômico-financeiros no período de 2001 a 2004