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Abstract(s)
Com a crescente relevância do relato não financeiro no contexto empresarial, a criatividade nos mecanismos de comunicação, bem como a forma e clareza com que este é realizado, tem vindo, globalmente, a concretizar-se como um fator de diferenciação entre empresas. Neste sentido, a presente investigação tem como objetivo analisar a potencial influência do desempenho económico-financeiro das empresas cotadas em Portugal no nível de legibilidade da informação não financeira por elas divulgada. A amostra, composta por 23 entidades, teve os dados de natureza económica e financeira recolhidos na base de dados SABI, ao passo que a análise do relato não financeiro incidiu sobre os Relatórios de Sustentabilidade ou, na sua ausência, na secção associada a esta temática do Relatório e Contas (R&C), para o período de 2016 a 2021. A informação não financeira foi tratada com auxílio computacional, nomeadamente o software “Readable” e, posteriormente, em conjunto com os dados económico-financeiros, analisados com base na análise de tipo univariada, bivariada e multivariada. Os resultados obtidos evidenciam uma influência negativa por parte da estrutura de capitais no nível de legibilidade, sendo ainda possível verificar através da análise multivariada influência por parte da margem operacional, concluindo-se influência por parte do desempenho em algumas das suas componentes.
A dimensão e a percentagem de mulheres no Conselho de Administração (CA), revelam também relações estatisticamente significativas. Esta investigação apresenta-se, assim, como um contributo para uma área cuja evidência empírica não é ainda exaustiva, acrescendo ainda o facto de analisar o tecido empresarial português, também ele pouco explorado.
With the growing relevance of non-financial reporting in the business context, creativity in communication mechanisms, as well as the way and clarity with which it is carried out, has globally become a factor of differentiation between companies. In this sense, the present investigation aims to analyse the potential influence of the economic and financial performance of listed companies in Portugal on the level of readability of the non-financial information disclosed by them. The sample, composed by 23 entities, with had its economic and financial data collected from the SABI database, while the analysis of the non-financial reporting focused on the Sustainability Reports or, in their absence, in the section associated with this theme of the Annual Reports, for the period from 2016 up to 2021. The non-financial information was processed with computer aid, namely the “Readable” software and, later, together with the economic and financial data, analysed based on univariate, bivariate and multivariate analysis. The results obtained indicate a negative influence of the capital structure on readability levels and it’s possible to verify, through the multivariate analysis, influence of the operating margin, concluding that exists influence of some of the components of performance. Also, the size and percentage of women on Board (CA) reveal statistically significant relations. This research presents itself as a contribution to an area whose empirical evidence is not yet exhaustive and explores the Portuguese market, which in itself is found under analysed.
With the growing relevance of non-financial reporting in the business context, creativity in communication mechanisms, as well as the way and clarity with which it is carried out, has globally become a factor of differentiation between companies. In this sense, the present investigation aims to analyse the potential influence of the economic and financial performance of listed companies in Portugal on the level of readability of the non-financial information disclosed by them. The sample, composed by 23 entities, with had its economic and financial data collected from the SABI database, while the analysis of the non-financial reporting focused on the Sustainability Reports or, in their absence, in the section associated with this theme of the Annual Reports, for the period from 2016 up to 2021. The non-financial information was processed with computer aid, namely the “Readable” software and, later, together with the economic and financial data, analysed based on univariate, bivariate and multivariate analysis. The results obtained indicate a negative influence of the capital structure on readability levels and it’s possible to verify, through the multivariate analysis, influence of the operating margin, concluding that exists influence of some of the components of performance. Also, the size and percentage of women on Board (CA) reveal statistically significant relations. This research presents itself as a contribution to an area whose empirical evidence is not yet exhaustive and explores the Portuguese market, which in itself is found under analysed.
Description
Mestrado em Contabilidade
Keywords
Relato não financeiro Desempenho económico-financeiro Legibilidade Relatórios de sustentabilidade Informação não financeira Non-financial reporting Economic-financial performance Readability Sustainability reports Non-financial information
Citation
Terrinca, C. C. (2022) A influência do desempenho empresarial no nível de legibilidade do relato não financeiro das empresas cotadas em Portugal. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15802