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Abstract(s)
O presente estudo tem como objetivo analisar a evolução da informação contabilística voluntária sobre responsabilidade social das empresas, identificando as informações que mais sofreram alterações entre o ano de 2008 e de 2013. Pretende-se de uma forma geral, apurar quais as diferenças no grau de divulgação que as entidades do PSI Geral atribuem à estrutura da Global Reporting Initiative (GRI). Para a execução do estudo, realizou-se uma leitura aos relatórios publicados pelas diversas empresas (quer aos relatórios anuais de contas, quer aos relatórios de sustentabilidade quando disponibilizados pelas empresas) bem como aos trabalhos de investigação já realizados, de modo a determinar quais as principais diferenças/alterações de divulgação que existiram por parte das organizações, numa base de comparação entre aquilo que foi feito no ano de 2008 e de 2013, de modo a determinar a pontuação a atribuir a cada um dos aspetos de desempenho económico, desempenho ambiental e desempenho social, bem como aos índices de cada uma das áreas de desempenho atrás referidas e o grau de divulgação de informação. No decorrer desta investigação, verificou-se que as diretrizes da GRI sofreram alterações com o decorrer dos anos, passando de 79 indicadores possíveis de serem divulgados para um total de 91 indicadores. Contudo, verificou-se que em 2008 o grau de divulgação de informação e a pontuação a atribuir a cada um dos desempenhos, foi menor do que em 2013, observando-se que apesar de reduzido, registou um aumento à adoção da estrutura da GRI. Verificou-se que em ambos os anos o desempenho social era o que apresentava um maior índice de divulgação.
The present study has the purpose to analyze the evolution of the voluntarily accounting information about corporate social responsibility, identifying the information with the most changes between the years of 2008 and 2013. It is generally intended to identify the differences in the degree of disclosure that the entities of the PSI Geral attach to the structure of the Global Reporting Initiative (GRI). For the implementation of the study there was a reading of the published reports by various companies (whether the annual reports of bills, both to the sustainability reports when available) as well as the research work already done, in order to determine which main differences /disclosure changes occurred, on a basis of comparison between the years 2008 and 2013, in order to determine the score to be allocated to each of one aspects: economic, social and environmental performance as well as each of the aforementioned areas performance. During this investigation, it was found that the GRI guidelines have evolved with the years, from seventy nine indicators to be disclosure for a total of ninety one indicators. However it was found that in 2008 the level of disclosure of information and the points given to each of the performance was lower than in 2013. Despite that, it has increased the adoption of the GRI. It was found that in both years social performance indicator was the one with a higher disclosure.
The present study has the purpose to analyze the evolution of the voluntarily accounting information about corporate social responsibility, identifying the information with the most changes between the years of 2008 and 2013. It is generally intended to identify the differences in the degree of disclosure that the entities of the PSI Geral attach to the structure of the Global Reporting Initiative (GRI). For the implementation of the study there was a reading of the published reports by various companies (whether the annual reports of bills, both to the sustainability reports when available) as well as the research work already done, in order to determine which main differences /disclosure changes occurred, on a basis of comparison between the years 2008 and 2013, in order to determine the score to be allocated to each of one aspects: economic, social and environmental performance as well as each of the aforementioned areas performance. During this investigation, it was found that the GRI guidelines have evolved with the years, from seventy nine indicators to be disclosure for a total of ninety one indicators. However it was found that in 2008 the level of disclosure of information and the points given to each of the performance was lower than in 2013. Despite that, it has increased the adoption of the GRI. It was found that in both years social performance indicator was the one with a higher disclosure.
Description
Mestrado em Contabilidade
Keywords
Sustentabilidade GRI Desempenho económico Desempenho social Desempenho ambiental Sustainability Global Reporting Initiative (GRI) Economic performance Social performance Environmental performance