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Authors
Advisor(s)
Abstract(s)
Como consequência da problemática relacionada com as alterações climáticas, o tema sustentabilidade ambiental tem vindo a consolidar a sua importância. O papel das empresas para o desenvolvimento sustentável é da maior relevância, sobretudo no setor industrial, que apresenta uma enorme pegada ecológica e social. Este trabalho tem como objectivo o estudo e avaliação do impacto que diversidade de género na composição do conselho de administração tem na divulgação ambiental. Assim, este estudo engloba as
empresas europeias pertencentes ao índice Refinitiv Global Europe, entre 2017 e 2022, e pretende avaliar se a presença do género feminino em cargos de gestão e elevada responsabilidade, como é o caso dos conselhos de administração, conduz a uma maior divulgação de informação relacionada com indicadores de natureza ambiental. Conclui-se que existe uma relação positiva entre a diversidade de género e a divulgação ambiental, assim como um crescimento na divulgação de informação ambiental ao longo do período
analisado. Este estudo pretende assim contribuir para três temáticas particularmente relevantes nos dias de hoje, sendo estas a consciencialização ambiental no meio empresarial, o reforço de práticas que fomentem o desenvolvimento sustentável e a importância da diversidade de género.
Because of the issues related to climate change, the topic of environmental sustainability has been consolidating its importance. The role of companies in sustainable development is of the greatest relevance, especially in the industrial sector, which has a huge ecological and social footprint. This research aims to study and evaluate the impact that gender diversity in the composition of the board of directors has on the environmental performance. Therefore, this study encompasses European companies belonging to the Refinitiv Global Europe index, between 2017 and 2022, and aims to assess whether the presence of women in management positions with a high level of responsibility, such as boards of directors, leads to greater environmental performance. Empirical evidence was found that proves the existence of a positive relationship between gender diversity and environmental performance as well as an increase in the disclosure environmental information. However, there is still a long way to go towards gender equality issues. Therefore, this study aims to contribute to three issues particularly relevant today, namely environmental awareness in the business environment, the reinforcing of practices that promote sustainable development and the importance of gender diversity.
Because of the issues related to climate change, the topic of environmental sustainability has been consolidating its importance. The role of companies in sustainable development is of the greatest relevance, especially in the industrial sector, which has a huge ecological and social footprint. This research aims to study and evaluate the impact that gender diversity in the composition of the board of directors has on the environmental performance. Therefore, this study encompasses European companies belonging to the Refinitiv Global Europe index, between 2017 and 2022, and aims to assess whether the presence of women in management positions with a high level of responsibility, such as boards of directors, leads to greater environmental performance. Empirical evidence was found that proves the existence of a positive relationship between gender diversity and environmental performance as well as an increase in the disclosure environmental information. However, there is still a long way to go towards gender equality issues. Therefore, this study aims to contribute to three issues particularly relevant today, namely environmental awareness in the business environment, the reinforcing of practices that promote sustainable development and the importance of gender diversity.
Description
Mestrado em Contabilidade
Keywords
Divulgação ambiental Diversidade de género Responsabilidade ambiental Características do conselho de administração Desempenho ambiental Environmental disclosure Gender diversity Environmental responsibility Board characteristics Environmental performance
Citation
Raposo, M. A. B. (2024) Características do conselho de administração - O impacto na divulgação de informação ambiental. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17571