Several frameworks of social information disclosure have been proposed worldwide to satisfy stakeholders' information needs. In 2008, the United Nations launched a guide with recommendations for corporate responsibility indicators in annual reports based on the Global Reporting Initiative framework and standards of the International Labour Organization, Organization for Economic Co-operation and Development and International Accounting Standards Board. The objective of the present study was to analyze the disclosure of social information by Brazilian companies of the New Market listing segment traded on the São Paulo Stock Exchange (BOVESPA) in accordance with UN indicators of corporate social responsibility. This was an exploratory and qualitative study based on a review of documents and the literature. The findings were interpreted by way of content analysis to determine the predominance of UN indicators disclosed by Brazilian enterprises. The results were compared to those of a 2008 UN study on social information disclosure by 100 large enterprises in the top ten emerging economies in the world. The companies in our study were found to disclose most of the indicators recommended by the UN in harmony with internationally accepted standards. However, more recently introduced non-financial indicators were less frequently reported.

RESUMOO objetivo do trabalho é investigar as principais características da divulgação de informações sociais das 15 maiores empresas brasileiras e das 15 maiores empresas francesas, listadas no ranking The Global 2000 da revista Forbes (http://www.forbes.com/global2000/), segundo os indicadores sociais do Guia de Indicadores de Responsabilidade Corporativa em Relatórios Anuais da ONU, e explicar os resultados à luz da Teoria dos Stakeholders. Trata-se de um estudo exploratório de natureza qualitativa, utilizando-se pesquisa bibliográfica e documental nos relatórios sociais divulgados pelas empresas da amostra. Foram utilizados como categorias e subcategorias de análise os 6 grupos de indicadores que contêm os 16 indicadores de RSC sugeridos pela ONU. A análise dos resultados revelou significativa preocupação das empresas pesquisadas com a divulgação de informações sociais, constatando-se uma maior divulgação de determinados indicadores em detrimento de outros, o que estaria ligado ao fato de as empresas não dispensarem a mesma atenção a todos os seus stakeholders. Também verificou-se que os principais fatores condicionantes da adoção e da divulgação das informações sociais estão respaldados na Teoria dos Stakeholders e na existência de um aparato legal que obriga as empresas a divulgarem determinadas informações.Palavras-chave: responsabilidade social corporativa, indicadores de RSC, divulgação de informações sociais, Teoria dos Stakeholders. ABSTRACTThe objective of the study was to determine the main characteristics of corporate social reporting by the top 15 Brazilian and the top 15 French companies listed in the 2000 Forbes global ranking (http://www.forbes.com/global2000/) using the UN publication Guidance on Corporate Responsibility Indicators in Annual Reports' as benchmark, and to identify how the Stakeholders Theory supports the results. Explorative and qualitative, the study was based on a review of the literature and documents issued by the companies in the sample. Findings were compared against 16 indicators of corporate social responsibility (subcategories of analysis), divided into 6 groups (categories of analysis), the disclosure of which is recommended by the UN. The level of disclosure of social indicators observed in the study is evidence of a considerable concern for corporate social responsibility among the sampled companies. The fact that some indicators are given more attention than others seems to be associated with the level of influence of the MARCELLE COLARES OLIVEIRA