Social balance sheet

The Social Balance (BS) is a planning and management tool in the social and human resources areas, aiming at greater efficiency, qualification and transparency of the various public services and bodies.

It was institutionalized for the autonomous bodies of the Public Administration, through Decree-Law No. º 155/92, of 28 July and made mandatory, in 1996, for all services and bodies with 50 or more workers, through the Decree-Law No º 190/96 of 9 October 1996.