Thisresearch was conducted in 2008aimed to determine to what extent the adoptionof the Social Balance Sheet (BS) can assist the process of evaluation of institutionalperformance in the social area of Joaquim Nabuco Foundation (Fundaj), through abetter quality of information disclosed to their internal stakeholders.It used thedeductive method. In regard of the type, this research can be consideredquantitative, being carried through the use of a case study.Data collection took placethrough application ofa questionnaire at two points: first, the respondents wereasked to read the Management Report (RG) of the institutionfor fiscal year2006and answer the questionnaire with questions that sought to evaluate the degree ofperception of the servers on thedisclosure of social actions undertaken by Fundaj,described in that report. Subsequently, the BS was prepared, which was senttogether with a second questionnaire to respondents who participated in the firstphase of research. The data from questionnaires for the RG and BS were analyzedseparately and in combination, through comparative study.In regard of nature of thecollected data, the descriptive and non parametric statistics tests were used: Mann-Whitney U, Crosstab and Chi-square.Given the comparison of the responses foundthat there was an improvement in perception of the quality of information regardingsocial actions undertaken by Fundaj. Another important factor found in researchrefers to the fact that 100% of respondents said that the institution should take theBS as a tool of accountability to society
