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Abstract(s)
Hoje em dia, a sociedade tem exigido às organizações um comportamento ético e socialmente responsável, não somente nos aspetos relacionados com cumprimento das suas obrigações legais, mas também no respeito para com os stakeholders e a sociedade em geral. No desenvolvimento da sua atividade, uma organização deve também preocupar-se com a criação valor para a sociedade e contribuir para o desenvolvimento e bem-estar social, assumindo assim um papel mais amplo que transcende a perspetiva economicista e de criação de rendibilidade para o investidor.
Esta dissertação visa estudar em que medida a responsabilidade social está presente nos websites das empresas que integram a amostra, verificando-se tal facto através de um conjunto de variáveis descritas e enunciadas ao longo deste trabalho.
O objetivo passa por saber se as empresas apostam na internet como meio de divulgação e se efetivamente é uma preocupação empresarial a divulgação da sua responsabilidade social.
Após a elaboração do estudo empírico onde foram utilizadas técnicas de estatística univariada e bivariada, foi possível verificar que no sector de Consumer Services é onde existe maior número de empresas a divulgar as variáveis em análise, sendo que a variável mais divulgada prende-se com a divulgação de projetos de índole social, a menos divulgada encontra-se relacionada com a divulgação do Balanço Social.
A análise bivariada permitiu concluir que existe uma relação significativa entre o nível de divulgação e a dimensão das entidades.
Nowadays, society requires organizations to behave ethically and socially responsible, not only on issues related to compliance with its legal obligations, but also in respect to the stakeholders and society at large. Throughout its business, an organization must as well worry about creating value for society and contribute to the development and welfare, thus assuming a broader role that transcends the economist's perspective and creating profitability for investors. This thesis aims to study the extent to which social responsibility is present on the websites of companies included in the sample, verifying that fact through a set of variables listed and described throughout this work. The aim is to know whether companies are betting on the internet as a means of disclosure and whether or not it is a business concern disclosure of their social responsibly. After the development of empirical study, where one variable statistical techniques were used and having two variables analysis, we found that in the consumer services' sector where there is a greater number of companies to disclose the variables under analysis, and the variable most publicised concern's disclosure projects of a Social, less publicized is related to the disclosure of the Social. Having the two variables analysis showed that there is a significant relationship between the level of disclosure and the dimension of the entities.
Nowadays, society requires organizations to behave ethically and socially responsible, not only on issues related to compliance with its legal obligations, but also in respect to the stakeholders and society at large. Throughout its business, an organization must as well worry about creating value for society and contribute to the development and welfare, thus assuming a broader role that transcends the economist's perspective and creating profitability for investors. This thesis aims to study the extent to which social responsibility is present on the websites of companies included in the sample, verifying that fact through a set of variables listed and described throughout this work. The aim is to know whether companies are betting on the internet as a means of disclosure and whether or not it is a business concern disclosure of their social responsibly. After the development of empirical study, where one variable statistical techniques were used and having two variables analysis, we found that in the consumer services' sector where there is a greater number of companies to disclose the variables under analysis, and the variable most publicised concern's disclosure projects of a Social, less publicized is related to the disclosure of the Social. Having the two variables analysis showed that there is a significant relationship between the level of disclosure and the dimension of the entities.
Description
Mestrado em Contabilidade
Keywords
Responsabilidade social Ética empresarial Stakeholders Sustentabilidade Divulgação na internet Social responsibility Business ethics Sustainability Web disclosure