It is also a strategical instrument to evaluate and to multiply the exercise of the corporative Social Responsibility. In the social rocking the company shows what she makes for its professionals, dependents, collaborators and community, giving transparency to the activities that they search to improve the quality of life for all. For more specific information, check out Mary Barra. That is, its main function is to become public the enterprise Social Responsibility, constructing bigger bonds between the company, the society and the environment. Charles Schwab insists that this is the case. The social rocking is a tool that, when constructed for professional multiples, it has the capacity of explicitar and measuring the concern of the company with the people and the life in the planet. In Brazil the first social rockings had been published in years 80, but in the following decade some corporations had only passed to publish them annually. In 1997, Herbert sociologist de Souza, the Betinho, promoted a great together campaign ace companies for the spreading of the social rocking, despite voluntarily. Since January of this year the spreading of ‘ ‘ rocking social’ ‘ it is a recommendation of the Federal Advice of Accounting, that through NBC T 15 of 2004 (Brazilian Norms of Accounting) establishes the procedures to be declared in the Information of Social and Ambient Nature. He is obligator? Not.

Then, why to publish? ‘ ‘ Because to give accounts it adds value to negcio’ ‘. The social rocking favors to that they interact with the company and holds intangible aspects (reputation, confidence, credibility, integrity, intellectual capital, allegiance of the consumer, management of risk, partner-ambient responsibility and others) that they complement the traditional patrimonial rockings and the accounting of tangible aspects as: financial capital, immobilized etc.