Decreto-Lei n.º 9/92, de 22 de Janeiro de 1992
Decreto-Lei n.º 9/92 de 22 de Janeiro A Lei n.º 141/85, de 14 de Novembro, instituiu a obrigatoriedade de elaboração do balanço social para todas as empresas com pelo menos 100 pessoas ao serviço, qualquer que seja o seu regime contratual.
Volvidos seis anos sobre a sua entrada em vigor, verifica-se que ela veio permitir a existência de um conjunto global de informações sobre a situação social das empresas que até então não se encontrava disponível.
Perante a experiência acumulada, e considerando as observações que no decurso destes anos foram apresentadas, não só pelas empresas, mas também pelos utilizadores de informação, nomeadamente os parceiros sociais, mostra-se conveniente efectuar algumas simplificações e ajustamentos nos formulários, a fim de se conseguir a unificação dos mesmos e a actualização das características da informação recolhida, assim como a integração de algumas variáveis que a realidade actual apresenta como importantes.
Assim: Nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, o Governo decreta o seguinte: Artigo 1.º Os artigos 1.º, 2.º e 4.º da Lei n.º 141/85, de 14 de Novembro, passam a ter a seguinte redacção: Artigo 1.º Âmbito de aplicação Os órgãos de gestão das empresas que, no termo de cada ano civil, tenham um mínimo de 100 trabalhadores ao seu serviço, qualquer que seja o seu regime contratual, são responsáveis pela elaboração, até 31 de Março do ano seguinte, do respectivo balanço social.
Artigo 2.º Conteúdo A informação a incluir no balanço social é a prevista no formulário anexo ao presente diploma, que dele faz parte integrante.
Artigo 4.º Destinatários e prazos de envio 1 - O balanço social será remetido até 15 de Maio ao Departamento de Estatística do Ministério do Emprego e da Segurança Social.
2 - Na mesma data serão enviadas cópias do balanço social à associação ou associações em que...
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