Níveis de utilização e importância atribuídos aos indicadores não financeiros por empresas da região sul de Santa Catarina

The paper aimed to answer question linked to the level of utilization and relevance attributed to the non-financial indicators and to the arising information of this. For this purpose it was employed descriptive methodology, with quantitative approach and data collected by survey. After the lecture review about the theme, were presented the main characteristics of the 207 companies participating of the study. The collected data were evidenced and commented segregating the answers in two groups (industries and commerce/services). Regarding the use of non-financial indicators, based on the statistical test applied, it was concluded that there is a divergence in the levels of use of these indicators when compared to manufacturing and non-manufacturing companies. Regarding the importance attributed, it was found that there is no statistically relevant difference between the two sets of companies. On the other hand, it was noticed that smaller companies tend to use less and give less importance to non-financial indicators than larger firms.