Repository logo
 
Publication

The views of stakeholders on mandatory or voluntary use of a simplified standard on non-financial information for SMEs in the European Union

2022-02Journal article Open access
Simple item page
dc.contributor.authorGomes Dos Santos, Paula
dc.contributor.authorAlbuquerque, Fábio
dc.contributor.authorRodrigues, Maria Albertina
dc.contributor.authorAlmeida, Ana
dc.date.accessioned2022-03-29T10:42:27Z
dc.date.available2022-03-29T10:42:27Z
dc.date.issued2022-02
dc.descriptionArtigo publicado em revista científica internacionalpt_PT
dc.description.abstract: This paper investigates the variables that may explain the views of stakeholders regarding the need for a simplified non-financial reporting (NFR) standard for small and medium-sized enterprises (SMEs) in the European Union (EU) and whether this standard should be mandatory or voluntary. This paper uses, as a source, 588 answers provided by different groups of stakeholders within the process of public consultation conducted by the EU, from February to June 2020, concerning possible revisions to the provisions of the Directive on NFR. The findings showed that the most consensual attribute that probably explains the views of stakeholders on this matter is the importance attributed by them to the concepts of comparability, reliability, and relevance. From the stakeholders’ perspective, this topic may also be explained by the users’ needs. Notwithstanding, its importance may differ, depending on the type of user. These findings are relevant within the process of developing an NFR model applicable to SMEs based on a mandatory standard, providing evidence that regulators and standard-setters should consider the qualitative characteristics of non-financial information as well as the needs of various stakeholders within this process.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationSantos, P. G. dos, Albuquerque, F., Rodrigues, M. A. B., & Morais, A. I. (2022). The Views of Stakeholders on Mandatory or Voluntary Use of a Simplified Standard on Non-Financial Information for SMEs in the European Union. Sustainability, 14(5), 2816. https://doi.org/10.3390/su14052816pt_PT
dc.identifier.doihttps://doi.org/10.3390/su14052816pt_PT
dc.identifier.urihttp://hdl.handle.net/10400.21/14533
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherMDPIpt_PT
dc.relation.ispartofseries;5
dc.relation.publisherversionhttps://www.mdpi.com/2071-1050/14/5/2816/htmpt_PT
dc.subjectComparabilitypt_PT
dc.subjectConstraintspt_PT
dc.subjectRelevancept_PT
dc.subjectReliabilitypt_PT
dc.subjectUsefulnesspt_PT
dc.subjectUserspt_PT
dc.titleThe views of stakeholders on mandatory or voluntary use of a simplified standard on non-financial information for SMEs in the European Unionpt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.startPage2816pt_PT
oaire.citation.titleSustainabilitypt_PT
oaire.citation.volume14pt_PT
person.familyNameGomes dos Santos
person.familyNameAlbuquerque
person.familyNameRodrigues
person.familyNameAlmeida
person.givenNamePaula
person.givenNameFábio
person.givenNameMaria Albertina
person.givenNameAna
person.identifier2083208
person.identifier2405257
person.identifier.ciencia-id5A1B-D8A2-47C4
person.identifier.ciencia-id321C-4345-98A2
person.identifier.ciencia-id2A16-8A66-42BB
person.identifier.ciencia-id0116-985F-3D81
person.identifier.orcid0000-0003-2192-8855
person.identifier.orcid0000-0001-8877-9634
person.identifier.orcid0000-0002-7858-5358
person.identifier.orcid0000-0003-4984-0759
person.identifier.ridE-6523-2019
person.identifier.scopus-author-id57192316632
person.identifier.scopus-author-id57195320113
person.identifier.scopus-author-id57191899755
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublication14027702-881c-41fc-aae6-6200c987725c
relation.isAuthorOfPublication26fb9500-7aa0-4e26-85d0-9dac4a581202
relation.isAuthorOfPublication0ea2d0a1-e5a0-4ba8-bcee-37459fffaa5f
relation.isAuthorOfPublication6adcdd33-b852-4e90-b4b0-551dfc0d8fb9
relation.isAuthorOfPublication.latestForDiscovery0ea2d0a1-e5a0-4ba8-bcee-37459fffaa5f

Files

Original bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
sustainability-14-02816-v2 (1).pdf
Size:
355.46 KB
Format:
Adobe Portable Document Format
Download

Collections

ISCAL - Artigos