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Date: Thu, 6 Jan 2022 12:13:10 -0300
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To: Takashi Yamauchi <sp@apto.org.br>
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--000000000000ed194405d4eb4f00
Content-Type: text/plain; charset="UTF-8"
Content-Transfer-Encoding: quoted-printable

*RESPONSABILIDADE SOCIAL E AMBIENTAL*

*NAS EMPRESAS*





Muito se fala de Responsabilidade Social e Ambiental,

Muito se fala de Sustentabilidade,



Mas o que se apresenta n=C3=A3o condiz com as normas e as legisla=C3=A7=C3=
=B5es sobre o
tema,



Vamos ficar mais atentos?



*RESPONSABILIDADE SOCIAL E AMBIENTAL*

vide normas como:    - ABNT NBR  16.001, 16.002 e 16.003

                                   - Resolu=C3=A7=C3=A3o CFC n=C2=BA 1.003/=
04 - Norma NBC
T 15



*SUSTENTABILIDADE*

vide legisla=C3=A7=C3=B5es:        - Constitui=C3=A7=C3=A3o Federal - artig=
o 7 - inciso XI

                                   - Lei Federal n=C2=BA 12.187/09 - artigo=
 11

                                   - Plano Nacional sobre Mudan=C3=A7a do C=
lima

                                   - Decreto Federal n=C2=BA 7.746/12 -
Sustentabilidade

                                   - Decreto Federal n=C2=BA 9.178/17 -
Sustentabilidade

                                    =E2=80=93 Lei Federal N=C2=BA 9.249/95-=
 artigo 13 =E2=80=93
=C2=A7 2=C2=BA - inciso I, II e III,

                                   - Lei Federal n=C2=BA 10.101/00 =E2=80=
=93
Participa=C3=A7=C3=A3o nos lucros das empresas

                                   - ISO 26.000

                                   - Lei Federal n=C2=BA 12.305/10 =E2=80=
=93 Gest=C3=A3o de
Res=C3=ADduos S=C3=B3lidos,

                                   - Decreto Federal n=C2=BA 6.094/07 =E2=
=80=93 Compr.
de Todos pela Educa=C3=A7=C3=A3o



Portanto para ter responsabilidade social e ambiental e ser sustent=C3=A1ve=
l, h=C3=A1
necessidade de respitar estas normas e legisla=C3=A7=C3=B5es, observando qu=
e estas
atividades podem reduzir o IR a pagar das empresas de regime de lucro real.



A empresa quando realiza a=C3=A7=C3=B5es sociais e ambientais, sem utilizar=
 as
institui=C3=A7=C3=B5es do terceiro setor, est=C3=A3o pagando 34,4% de IR ad=
icional.



Informa=C3=A7=C3=B5es com a *REDE BRASILEIRA DE APOIO INSTITUCIONAL SIMASA*=
 e
participe do processo para adequar suas atividades sociais e ambientais
dentro das normas e legisla=C3=A7=C3=B5es para que possa deduzir este custo=
 do IR =C3=A0
pagar e receber o atestado de sustentabilidade.



Acompanhe as lives de orienta=C3=A7=C3=A3o gratuitas, as segundas feiras.



https://www.instagram.com/universidadedoterceirosetor/

e-mail =3D  sp@apto.org.br

whatsapp =3D 11 996850913

Takashi Yamauchi

--000000000000ed194405d4eb4f00
Content-Type: text/html; charset="UTF-8"
Content-Transfer-Encoding: quoted-printable

<div dir=3D"ltr"><p class=3D"MsoNormal" align=3D"center" style=3D"margin:0c=
m 0cm 0.0001pt;text-align:center;line-height:normal;font-size:11pt;font-fam=
ily:Calibri,&quot;sans-serif&quot;"><b><span style=3D"font-size:16pt;font-f=
amily:&quot;Times New Roman&quot;,&quot;serif&quot;">RESPONSABILIDADE
SOCIAL E AMBIENTAL</span></b></p>

<p class=3D"MsoNormal" align=3D"center" style=3D"margin:0cm 0cm 0.0001pt;te=
xt-align:center;line-height:normal;font-size:11pt;font-family:Calibri,&quot=
;sans-serif&quot;"><b><span style=3D"font-size:16pt;font-family:&quot;Times=
 New Roman&quot;,&quot;serif&quot;">NAS EMPRESAS</span></b></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">=C2=A0</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">=C2=A0</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">Muito
se fala de Responsabilidade Social e Ambiental,</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">Muito
se fala de Sustentabilidade,</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">=C2=A0</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">Mas
o que se apresenta n=C3=A3o condiz com as normas e as legisla=C3=A7=C3=B5es=
 sobre o tema,</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">=C2=A0</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">Vamos
ficar mais atentos?</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">=C2=A0</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><b><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;=
,&quot;serif&quot;">RESPONSABILIDADE
SOCIAL E AMBIENTAL</span></b></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">vide
normas como:=C2=A0=C2=A0=C2=A0 - ABNT NBR=C2=A0 16.001, 16.002 e 16.003</sp=
an></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=
=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=
=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0 - =
Resolu=C3=A7=C3=A3o
CFC n=C2=BA 1.003/04 - Norma NBC T 15</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">=C2=A0</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><b><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;=
,&quot;serif&quot;">SUSTENTABILIDADE</span></b></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">vide
legisla=C3=A7=C3=B5es:=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0 - Constitu=
i=C3=A7=C3=A3o Federal
- artigo 7 - inciso XI</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=
=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=
=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0 - =
Lei Federal
n=C2=BA 12.187/09 - artigo 11 </span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=
=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=
=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0 - =
Plano
Nacional sobre Mudan=C3=A7a do Clima</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=
=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=
=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0 -
Decreto Federal n=C2=BA 7.746/12 - Sustentabilidade</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=
=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=
=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0 - =
Decreto
Federal n=C2=BA 9.178/17 - Sustentabilidade</span></p>

<p style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;font-size:12pt;font-=
family:&quot;Times New Roman&quot;,&quot;serif&quot;"><span style=3D"color:=
black">=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=
=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0 =
=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0 =E2=80=
=93
Lei Federal N=C2=BA 9.249/95- artigo 13 =E2=80=93 =C2=A7 2=C2=BA - inciso I=
, II e III,</span></p>

<p style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;font-size:12pt;font-=
family:&quot;Times New Roman&quot;,&quot;serif&quot;"><span style=3D"color:=
black">=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=
=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=
=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0 -
Lei Federal n=C2=BA 10.101/00 =E2=80=93 Participa=C3=A7=C3=A3o nos lucros d=
as empresas</span></p>

<p style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;font-size:12pt;font-=
family:&quot;Times New Roman&quot;,&quot;serif&quot;"><span style=3D"color:=
black">=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=
=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=
=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0 -
ISO 26.000</span></p>

<p style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;font-size:12pt;font-=
family:&quot;Times New Roman&quot;,&quot;serif&quot;"><span style=3D"color:=
black">=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=
=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=
=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0 -
Lei Federal n=C2=BA 12.305/10 =E2=80=93 Gest=C3=A3o de Res=C3=ADduos S=C3=
=B3lidos,</span></p>

<p style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;font-size:12pt;font-=
family:&quot;Times New Roman&quot;,&quot;serif&quot;"><span style=3D"color:=
black">=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=
=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=
=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0=C2=A0 -
Decreto Federal n=C2=BA 6.094/07 =E2=80=93 Compr. de Todos pela Educa=C3=A7=
=C3=A3o</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">=C2=A0</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">Portanto
para ter responsabilidade social e ambiental e ser sustent=C3=A1vel, h=C3=
=A1 necessidade
de respitar estas normas e legisla=C3=A7=C3=B5es, observando que estas ativ=
idades podem
reduzir o IR a pagar das empresas de regime de lucro real.</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">=C2=A0</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">A
empresa quando realiza a=C3=A7=C3=B5es sociais e ambientais, sem utilizar a=
s institui=C3=A7=C3=B5es
do terceiro setor, est=C3=A3o pagando 34,4% de IR adicional.</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">=C2=A0</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">Informa=C3=A7=C3=B5es
com a </span><b><span style=3D"font-size:12pt;font-family:&quot;Times New R=
oman&quot;,&quot;serif&quot;">REDE BRASILEIRA DE APOIO INSTITUCIONAL
SIMASA</span></b><span style=3D"font-size:12pt;font-family:&quot;Times New =
Roman&quot;,&quot;serif&quot;"> e participe
do processo para adequar suas atividades sociais e ambientais dentro das no=
rmas
e legisla=C3=A7=C3=B5es para que possa deduzir este custo do IR =C3=A0 paga=
r e receber o
atestado de sustentabilidade.</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">=C2=A0</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">Acompanhe
as lives de orienta=C3=A7=C3=A3o gratuitas, as segundas feiras.</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">=C2=A0</span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;"><a href=3D"https://www.instagram.com/universidadedoterceir=
osetor/">https://www.instagram.com/universidadedoterceirosetor/</a></span><=
/p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">e-mail
=3D=C2=A0 <a href=3D"mailto:sp@apto.org.br">sp@apto.org.br</a> </span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:12pt;font-family:&quot;Times New Roman&quot;,&q=
uot;serif&quot;">whatsapp
=3D 11 996850913 </span></p>

<p class=3D"MsoNormal" style=3D"margin:0cm 0cm 0.0001pt;text-align:justify;=
line-height:normal;font-size:11pt;font-family:Calibri,&quot;sans-serif&quot=
;"><span style=3D"font-size:18pt;font-family:&quot;CommercialScript BT&quot=
;">Takashi Yamauchi</span><span style=3D"font-size:18pt;font-family:&quot;C=
ommercialScript BT&quot;"></span></p></div>

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