Social Responsibility iBase Model

Since 1997, Brazilian sociologist Herbert de Souza, from the Brazilian Institute of Social and Economic Analysis (iBase) has been bringing to the attention of business people and society the importance and need to carry out the social balance of business as a unique and simple model.

To come to understand that simplicity would secure the involvement of the greatest number of corporations, Ibase, along with a diversity of representatives from public and private Brazilian companies, parting from numerous meetings and debates with several social sectors, developed a model that has the advantage of encouraging all businesses to disseminate their social balance, regardless of their size and sector.

From iBase’s perspective, if the format used to report a social balance does not follow a minimalist style, an adequate assessment of a company’s social function throughout the years becomes increasingly difficult. Thus, the pre-eminence of data that can be conveyed in financial terms or quantitatively is critical in order to enrich the demonstrative nature of the model. To be sure, it is not always an easy task to correlate financial with social factors. Thus, the indicators developed by the iBase model help to perform the comparative analysis of companies across time within themselves and against other companies in the same sector. In the model proposed by Ibase, society and the market are the two big auditors of the impact assessment process.


Click here to download the Social Balance template.


iBase, as an institution of social thought centred on the political-cultural action, the stimulation and communication of public debate and the exertion of pressure on the constituted public powers, is a producer of meanings and interpretations.