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Browsing by Issue Date, starting with "2023-06-05"

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  • Revelando a eficácia do ativismo de marca: os preditores e os potenciais efeitos das ações de ativismo de marca
    Publication . Miguel, Alexandra; Miranda, Sandra
    Embora as questões sociais tenham vindo a ser consideradas pelo mundo empresarial há várias décadas, estes temas nunca ganharam tanta preponderância como no século XXI. Dadas as grandes pressões atuais para que as marcas ampliem as suas responsabilidades perante a sociedade, o ativismo de marca surge como uma nova estratégia em que as empresas abordam questões sociopolíticas relevantes, assumindo uma postura pública sobre estes temas e agindo para os tentar resolver ou melhorar. No entanto, nem todas as marcas estão a conseguir participar nesta era de ativismo, e mesmo aquelas que participam nem sempre recebem feedback positivo dos seus stakeholders. O objetivo principal deste artigo é realizar uma revisão de literatura sobre ativismo de marca, desenvolvendo um modelo teórico acerca da eficácia do ativismo de marca que destaque os fatores que contribuem para a participação e sucesso das marcas na abordagem a problemas sociais e os potenciais efeitos dessas ações. Este artigo contribui, assim, para uma melhor compreensão do fenómeno do ativismo de marca, dando insights úteis para as marcas alcançarem resultados favoráveis ​​com as suas ações de ativismo e debatendo diretrizes para pesquisas futuras na área.
    2023-06-05Journal article Open access Show more
  • The explanatory factors of risk disclosure in the integrated reports of listed entities in Brazil
    Publication . Monteiro, Eveline; Albuquerque, Fábio; Rodrigues, Maria Albertina
    The gaps observed in entities’ traditional reports and accounts led to the emergence of the integrated report (IR), which includes several content elements, namely the component relating to risks and opportunities. Within this scope, the specific risks that may affect an organization’s capacity to create value are disclosed, among others, which is information of interest to the different stakeholders. This paper aims to identify the explanatory factors that influence the disclosure of risks in IRs. For this purpose, the IRs of entities listed on the Brazilian stock exchange for the year 2020 were assessed. The study was based on the explanatory theories of risk disclosure usually found in the literature, namely, the legitimacy, the agency, the signaling, and the upper echelon theories. Linear regression models were used with the disclosure rates of different types of risk as dependent variables. The size, profitability, indebtedness, independence, and gender diversity in the board of directors (BD), audit, and activity sector comprised the selected explanatory factors. Associations were found between some of the types of risks disclosed and the size of the entity, the existence of an audit, the independence of the BD, and the activity sector. The paper contributes to the literature about the explanatory factors of risk disclosure by exploring its analysis with different typologies and attributes, having the IR as a source of information, which is still little explored. The scientific contribution encompasses proposing a new risk analysis model in the IR. The innovative elements also comprise the classification of risks related to sustainable development (SD), including environmental, social, and governance (ESG) factors.
    2023-06-05Journal article Open access Show more