The territory of the Brazilian semiarid region has historically been the scene of great challenges and adversities, with the capacity for survival and resistance of the people living in it being represented. Within this same territory, there are also several potentialities that should be studied, developed and encouraged, one of which is the bee honey production chain with Apísmellífera type stingers for economic purposes, also known as European bee, which must be worked towards complementing income, as well as the diversification of the subsistence activity of the populations of these territories. The study in question intends to compare the honey production chain in two regions of the Semi-Arid Region of the Northeast. The first chain is located on the edge of the Sobradinho lake in the State of Bahia, and the second is ocated in Serra da Capivara, which belongs to the state of Piauí. The present study is of a qualitative-quantitative, bibliographic and documentary nature, since studies already carried out will be analyzed, starting from secondary data for a comparative analysis of the two chains, using the system called MATRIX SWOT 3.0. I.
Solidary Economic Enterprises (SEE) comprise the sustainable management of natural resources, participatory management, solidary economy, the consolidation of partnerships, in addition to the valorization of local, non-profit knowledge. However, they need studies that substantiate their social responsibility, preservation of the environment, sustainability of the production and commercialization networks. Through the Social Report, the Accounting Science can contribute to the interaction between entities with the community. The aim of this study was to present a Social Report model capable of showing actions intrinsic to the Solidarity Economy with a focus on sustainability. This is a qualitative study of the literature review type. Based on the information obtained, a model was built, which summarizes essential information for the Social Report, which can be applied by SEE, in particular, by Agricultural Cooperatives. The proposed measures point to elements common to the Environmental Performance Accounting Reports, but which expand and qualify the understanding of social, cultural, environmental and economic issues present in the SEE. It is concluded that the study’s outcomes can guide the consolidation of accounting evidence, in addition to creating promising structures for the exchange of ideas between the Sociological Approach to Accounting and the Solidarity Economy and support for stakeholders in the evaluation of these enterprises.
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