ISCAP - CEOS - Comunicações em eventos científicos
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Browsing ISCAP - CEOS - Comunicações em eventos científicos by Author "Bandeira, Ana M."
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- A convergência entre a divulgação da Responsabilidade Social e o Setor Não Lucrativo: Estudo de caso da Santa Casa da Misericórdia do PortoPublication . Bandeira, Ana M.; Araújo, Maria de Luredes; Meira, Deolinda; Bertuzi da Silva, Rui; Vale, José; Azevedo, GraçaEste estudo exploratório tem como principal objetivo analisar a relevância da divulgação da responsabilidade social para o setor da economia social em Portugal, em particular, para as Misericórdias. Verificou-se que, das 387 Misericórdias portuguesas, apenas a Santa Casa da Misericórdia do Porto (SCMP) divulga o relatório de sustentabilidade, incidindo assim, o nosso estudo sobre esta instituição. De seguida, procedeu-se à análise da divulgação da responsabilidade social, com base em indicadores de desempenho da sustentabilidade, no período de 2018 e 2019. Os principais resultados demonstram que a SCMP tem um forte compromisso com o desenvolvimento sustentável e integra na sua estratégia a responsabilidade social. Porém as misericórdias portuguesas ainda têm um longo caminho a percorrer ao nível da transparência da responsabilidade social e da sustentabilidade.
- A Qualidade e Extensão da Divulgação da Sustentabilidade Ambiental: o caso da Indústria da AviaçãoPublication . Pereira, D.; Bandeira, Ana M.; Vale, José; Bertuzi da Silva, RuiThis study aimed to determine the extent and quality of environmental sustainability disclosure in the aviation industry through indexes influenced by the following variables: "Disclosure is made through sustainability reports and similar", "Airlines are based in an industrialized country", "Airlines are part of Strategic Alliances", "Airlines are registered in the United Nations Global Compact " and "Airlines are listed on the stock exchange". For this purpose, a mixed methodology is used, as it combines data collection through content analysis and quantitative treatment of the data, based on a sample of 72 Airlines, extracted from the "World's Top 100 Airlines 2019" ranking. The results show that the overall performance of disclosure quality and the overall performance of disclosure extent is poor due to the low level of voluntary disclosure of environmental sustainability.
- Sustainability and Corporate Social Responsibility in theperspective of social economy entities: a bibliometric studyPublication . Tomé, Brízida; Bandeira, Ana M.; Azevedo, Graça; Costa, Alberto J.AbstractWe start from the conceptual interconnection between Sustainability and CorporateSocial Responsibility, which, although continuously subject to controversy, both withinthe scope of its definition and in its performance, advocate, as the ultimate goal, humandevelopment and of the society in general, promoting the interests of the Communitieson a permanent, long-term basis and without compromising the future of the futuregenerations.In this context, we cannot fail to draw a parallel with the entities that constitute theSocial Economy Sector. The activities they carry out are of economic and social natureand must be pursued in the general interest of their members, users and beneficiaries,thus in the general interest of the Community.These institutions also reveal concerns about sustainability in all the dimensionsinvolved (economic, social and environmental), in which the organizationalperformance is particularly important, as it becomes imperative to guarantee theircontinuity, fostering and promoting their social action.We will therefore start by framing what is meant by Sustainability, Corporate SocialResponsibility and Social Economy, with a particular focus on the current requirementsof stakeholders regarding the socially responsible behaviour of the institutions as these,in turn, will entail the adoption of more comprehensive management tools, also moreefficient and transparent concerning all dimensions (economic, financial and social).It is within this framework that a project called "TFA - TheoFrameAccountability -Theoretical framework for the promotion of accountability in the social economy sector:The IPSS case" emerges, being promoted by the University of Aveiro, with theparticipation of National Confederation of Solidarity Institutions (CNIS – acronym inPortuguese), and the Polytechnic Institutes of Coimbra and Porto.This project aims to promote the accountability of the social economy sector (economic,financial and social aspects), in the Private Social Solidarity Institutions (IPSS –acronym in Portuguese), assisting them not only in fulfilling their legal obligations, butalso facilitating the reporting of results of activities carried out in a more effectivemanner and promoting transfer of knowledge (for the IPSS and also for the academiccommunity), thus contributing to the development and sustainability of theseinstitutions. The main results indicate a growing concern about sustainability and a growingpublication in this area.This paper presents a bibliometric study to evaluate the main trends of current researchon sustainability and on corporate social responsibility, thus contributing to theconstruction of the theoretical basis underlying the "TFA - TheoFrameAccountability"project.