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Abstract(s)
Muitos são os fatores que influenciam a atividade empresarial, desde a globalização dos mercados, passando pelo aumento das exigências dos stakeholders, à inovação das tecnologias. Perante este cenário as entidades têm de se adaptar a novas realidades e agir em conformidade.
A envolvência no tema da RSE surge na medida em que é um fator diferenciador dado que os stakeholders valorizam as empresas que têm comportamentos sociais e ambientalmente responsáveis, logo os relatórios de sustentabilidade veem cada vez mais a sua importância acrescida, visto que são uma importante ferramenta de comunicação entre as empresas e os seus stakeholders.
Perante diversos organismos responsáveis pela dinamização da elaboração destes relatórios destaca-se o referencial da Global Reporting Initiative (GRI) dado que é o mais aplicado.
Assim, pretende-se estudar a evolução da divulgação sobre RSE de um grupo de empresas portuguesas, espanholas e francesas que apliquem a estrutura GRI nos seus relatórios no período de 2017 a 2019.
Tendo em consideração técnicas de análise univariada, bivariada e multivariada foi possível de observar ao longo deste estudo os diferentes comportamentos dos sub-índices de divulgação e do índice de divulgação global.
Percebendo-se que o nível de relato das empresas tem evoluído positivamente ao longo do período em causa, que estes variam consoante o país a que pertencem as empresas e que em alguns casos específicos a dimensão, o endividamento, a rendibilidade e o setor de atividade são também fatores influenciadores do relato sobre RSE. Para além disso, como contributo, este trabalho proporciona evidência adicional acerca do tema, nomeadamente em relação às empresas que integram o CAC-40.
Many are the factors that influence business activity, from the globalization of markets, to the increasing demands of stakeholders, to the innovation of technologies. Faced with this scenario, entities must adapt to new realities and act accordingly. The involvement in the CSR issue arises to the extent that it is a differentiating factor given that stakeholders value companies that behave in a socially and environmentally responsible manner, therefore sustainability reports are increasingly gaining importance as an important communication tool between companies and their stakeholders. The Global Reporting Initiative (GRI) benchmark is the most widely applied of the various organizations responsible for streamlining the preparation of these reports. Thus, we intend to study the evolution of CSR disclosure of a group of Portuguese, Spanish and French companies that apply the GRI structure in their reports in the period from 2017 to 2019. Taking into account univariate, bivariate and multivariate analysis techniques, it was possible to observe throughout this study the different behaviors of the disclosure sub indices and the overall disclosure index. It is perceived that the companies' level of reporting has evolved positively throughout the period in question, that these vary according to the country to which the companies belong and that in some specific cases size, indebtedness, profitability and sector of activity are also influencing factors of CSR reporting. Furthermore, as a contribution, this work provides additional evidence on the subject, namely in relation to the companies that are part of the CAC-40.
Many are the factors that influence business activity, from the globalization of markets, to the increasing demands of stakeholders, to the innovation of technologies. Faced with this scenario, entities must adapt to new realities and act accordingly. The involvement in the CSR issue arises to the extent that it is a differentiating factor given that stakeholders value companies that behave in a socially and environmentally responsible manner, therefore sustainability reports are increasingly gaining importance as an important communication tool between companies and their stakeholders. The Global Reporting Initiative (GRI) benchmark is the most widely applied of the various organizations responsible for streamlining the preparation of these reports. Thus, we intend to study the evolution of CSR disclosure of a group of Portuguese, Spanish and French companies that apply the GRI structure in their reports in the period from 2017 to 2019. Taking into account univariate, bivariate and multivariate analysis techniques, it was possible to observe throughout this study the different behaviors of the disclosure sub indices and the overall disclosure index. It is perceived that the companies' level of reporting has evolved positively throughout the period in question, that these vary according to the country to which the companies belong and that in some specific cases size, indebtedness, profitability and sector of activity are also influencing factors of CSR reporting. Furthermore, as a contribution, this work provides additional evidence on the subject, namely in relation to the companies that are part of the CAC-40.
Description
Mestrado em Contabilidade
Keywords
Responsabilidade Social Empresarial (RSE) Global Reporting Initiative (GRI) Sustentabilidade Divulgação voluntária Corporate Social Responsibility (CSR) Sustainability Voluntary disclosure
Citation
Filipe, A. F. M. (2022) A evolução do relato sobre RSE nas empresas cotadas no PSI-20, IBEX-35 e CAC-40 de 2017 a 2019. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15313