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Divulgação de informações não financeiras no âmbito das alterações climáticas: Cenário português
| Name: | Description: | Size: | Format: | |
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| 1.45 MB | Adobe PDF |
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Abstract(s)
Este estudo tem como objetivo verificar se as empresas cotadas na Euronext Lisboa estão a adotar voluntariamente os requisitos de divulgação da IFRS S2 "Climate-related disclosures" e avaliar o nível de conformidade dessas empresas com as recomendações da Task Force on Climate-related Financial Disclosures (TCFD). A análise justifica-se pela crescente importância da transparência climática e pela necessidade de avaliar o alinhamento das práticas empresariais europeias com os padrões internacionais. A pesquisa foi realizada através de uma análise de conteúdo dos relatórios de sustentabilidade para o ano de 2022, das 16 empresas cotadas no PSI-20, utilizando os índices de divulgação da TCFD como base de avaliação. Foi feita uma análise descritiva dos dados para examinar o grau de adoção e conformidade das empresas com as orientações propostas pela TCFD. Os resultados indicam que, embora algumas empresas demonstrem um elevado nível de conformidade com as recomendações da TCFD, e, consequentemente, com as exigências da IFRS S2, existe uma variação significativa entre as empresas no que respeita à adoção e divulgação de informações climáticas. Este estudo contribui para a literatura existente ao fornecer novas perspetivas sobre as práticas de divulgação climática das empresas portuguesas, destacando a importância da regulação para promover a transparência sobre o risco ambiental empresarial.
This study aims to assess whether companies listed on Euronext Lisbon are voluntarily adopting the disclosure requirements of IFRS S2 "Climate-related disclosures" and to evaluate the level of compliance of these companies with the guidelines provided by the TCFD. The analysis is justified by the growing importance of climate transparency and the need to assess the alignment of European corporate practices with international standards. The research was conducted through a content analysis of the 2022 sustainability reports from 16 companies listed on the PSI-20, using the TCFD disclosure indices as a basis for evaluation. A descriptive analysis of the data was performed to examine the extent of adoption and compliance of companies with the established standards. The results indicate that, while some companies show a high level of compliance with the TCFD recommendations and, consequently, with the IFRS S2 requirements, there is significant variation among companies regarding the adoption and disclosure of climate-related information. This study contributes to the existing literature by providing new insights into the climate disclosure practices of Portuguese companies, highlighting the importance of regulation in promoting transparency regarding corporate environmental risks.
This study aims to assess whether companies listed on Euronext Lisbon are voluntarily adopting the disclosure requirements of IFRS S2 "Climate-related disclosures" and to evaluate the level of compliance of these companies with the guidelines provided by the TCFD. The analysis is justified by the growing importance of climate transparency and the need to assess the alignment of European corporate practices with international standards. The research was conducted through a content analysis of the 2022 sustainability reports from 16 companies listed on the PSI-20, using the TCFD disclosure indices as a basis for evaluation. A descriptive analysis of the data was performed to examine the extent of adoption and compliance of companies with the established standards. The results indicate that, while some companies show a high level of compliance with the TCFD recommendations and, consequently, with the IFRS S2 requirements, there is significant variation among companies regarding the adoption and disclosure of climate-related information. This study contributes to the existing literature by providing new insights into the climate disclosure practices of Portuguese companies, highlighting the importance of regulation in promoting transparency regarding corporate environmental risks.
Description
Keywords
IFRS S2 TCFD Divulgação climática Euronext Lisboa Climate disclosure Euronext Lisbon