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Authors
Advisor(s)
Abstract(s)
O presente estudo tem como objetivo, através dos dados disponibilizados pelas empresas do setor petrolífero, analisar o nível de divulgação de informação voluntária sobre responsabilidade social através dos seus Relatórios de Sustentabilidade e Relatórios e Contas. Sendo o setor petrolífero de elevada sensibilidade no contexto da responsabilidade social e, cada vez mais uma realidade importante no contexto social, considerou-se ser importante analisar a divulgação voluntária de informação relacionada com a responsabilidade social relativa a este setor, bem como o impacto que a crise financeira teve neste processo. Com a obtenção da informação referida, procedeu-se à análise de variáveis financeiras (risco e custo do capital) e não financeiras (dimensão social, ambiental e governo das sociedades) com o objetivo de verificar se existiu impacto do período de crise (entre 2008 a 2010) e no período após crise (entre 2016 a 2018). Desta análise, é possível verificar que em média o nível de divulgação de informação aumentou nas organizações
relativamente à dimensão ambiental e social, enquanto na dimensão do governo das sociedades verificou-se a existência de uma evolução negativa. Relativamente à relação entre as dimensões mencionadas e as variáveis financeiras, é possível afirmar que existiu uma relação positiva na relação entre o custo do capital e o risco e a dimensão ambiental e social, na variação entre os dois períodos. Por outro lado, não se verificou uma relação entre o custo do capital e a divulgação de informação relacionada com a dimensão do governo das
sociedades no período de crise e após crise.
The present study aims, through the data provided by companies in the oil sector, to analyze the level of disclosure of voluntary information on social responsibility through their Sustainability Reports and Reports and Accounts. As the oil sector is highly sensitive in the context of social responsibility and, increasingly, an important reality in the social context, it was considered important to analyze the voluntary disclosure of information related to social responsibility related to this sector, as well as the impact that the financial crisis had in this process. With the obtaining information, financial (risk and cost of capital) and non financial variables (social, environmental and corporate governance dimensions) were analyzed in order to verify whether there was an impact of the crisis period (between 2008 to 2010) and in the post-crisis period (from 2016 to 2018). From this analysis, it is possible to verify that, on average, the level of information disclosure increased in organizations regarding the environmental and social dimension, while in the corporate governance dimension there was a negative evolution. Regarding the relationship between the mentioned dimensions and the financial variables, it is possible to affirm that there was a positive relationship between the cost of capital and risk and the environmental and social dimension, in the variation between the two periods. On the other hand, there was no relationship between the cost of capital and the disclosure of information related to the size of corporate governance in the crisis period and after the crisis. This study aims, through the data provided by companies in the oil sector, to analyze the level of disclosure of voluntary information on social responsibility in relation to their Sustainability Reports and Annual Reports.
The present study aims, through the data provided by companies in the oil sector, to analyze the level of disclosure of voluntary information on social responsibility through their Sustainability Reports and Reports and Accounts. As the oil sector is highly sensitive in the context of social responsibility and, increasingly, an important reality in the social context, it was considered important to analyze the voluntary disclosure of information related to social responsibility related to this sector, as well as the impact that the financial crisis had in this process. With the obtaining information, financial (risk and cost of capital) and non financial variables (social, environmental and corporate governance dimensions) were analyzed in order to verify whether there was an impact of the crisis period (between 2008 to 2010) and in the post-crisis period (from 2016 to 2018). From this analysis, it is possible to verify that, on average, the level of information disclosure increased in organizations regarding the environmental and social dimension, while in the corporate governance dimension there was a negative evolution. Regarding the relationship between the mentioned dimensions and the financial variables, it is possible to affirm that there was a positive relationship between the cost of capital and risk and the environmental and social dimension, in the variation between the two periods. On the other hand, there was no relationship between the cost of capital and the disclosure of information related to the size of corporate governance in the crisis period and after the crisis. This study aims, through the data provided by companies in the oil sector, to analyze the level of disclosure of voluntary information on social responsibility in relation to their Sustainability Reports and Annual Reports.
Description
Mestrado em Contabilidade
Keywords
Setor petrolífero Divulgação voluntária de informação Responsabilidade social Relatórios de sustentabilidade Crise financeira Oil sector Voluntary disclosure Social responsibility Sustainability reports Financial crisis
Citation
Ribeiro, S. F. (2022) O impacto da crise financeira na divulgação de informação relacionada com a responsabilidade social no setor petrolífero. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15665