Browsing by Author "Silva, Rui"
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- B Corp versus ISO 9001 and 14001 certifications: Aligned, or alternative paths, towards sustainable development?Publication . Fonseca, Luís; Silva, Vitor; Sá, José Carlos; Lima, Vanda; Santos, Gilberto; Silva, RuiCorporate social responsibility (CSR) emerged to deliver sustainable economic, environmental, and social value to organization's extended stakeholders and society in general. This study investigates the similarities, differences, and relationships between B Corp, ISO 9001, and ISO 14001 certifications and is supported by a mixed research methodology and a sample of 701 B Corp companies certified between January 2020 and March 2021. The results indicate that ISO 14001 and ISO 9001 certified B Corp companies have statistically higher scores for the Environment dimension but are inconclusive, or even contradictory, for the other BIA (B Impact Assessment) dimensions. Differences in size, activity sector and geographical location are discussed. It is shown that both B Corp, ISO 9001 and 14001 certified companies, guided by different missions and business models, contribute, at different levels, towards CSR and sustainable development goals.
- B Corp versus ISO 9001 and 14001 certifications: Aligned, or alternative paths, towards sustainable development?Publication . Fonseca, Luís; Silva, Vitor; Sá, José Carlos; Lima, Vanda; Santos, Gilberto; Silva, RuiCorporate social responsibility (CSR) emerged to deliver sustainable economic, environmental, and social value to organization's extended stakeholders and society in general. This study investigates the similarities, differences, and relationships between B Corp, ISO 9001, and ISO 14001 certifications and is supported by a mixed research methodology and a sample of 701 B Corp companies certified between January 2020 and March 2021. The results indicate that ISO 14001 and ISO 9001 certified B Corp companies have statistically higher scores for the Environment dimension but are inconclusive, or even contradictory, for the other BIA (B Impact Assessment) dimensions. Differences in size, activity sector and geographical location are discussed. It is shown that both B Corp, ISO 9001 and 14001 certified companies, guided by different missions and business models, contribute, at different levels, towards CSR and sustainable development goals.
- Dissemination of Social Accounting Information: A Bibliometric ReviewPublication . Rodrigues, Margarida; Alves, Maria do Céu; Oliveira, Cidália; Vale, Vera; Vale, José; Silva, RuiThe discussion in recent decades about sustainable development issues has given rise to a new accounting dimension: social accounting. Currently, this issue remains an emerging theme. Although there are some studies and literature reviews, none include disclosure of social accounting information or the analysis of research paradigms. This article reviews the research on social accounting disclosure and tries to answer the following research questions: What research streams have been followed? Which theories and research paradigms have been used? The search for articles to be included in the literature review was performed through the Web of Science. The 126 articles obtained were later analyzed using Bibliometrix software. Results expose the growing interest in this theme and identify three distinct research lines (three clusters): Cluster 1—Social accounting disclosures, Cluster 2—Legitimacy vs. disclosure of social accounting, and Cluster 3—Motivations for disclosure of social accounting. The main contribute of this article resides, on the one hand, in the fact that no literature review articles have been found that include the theme of the disclosure of information on social accounting and, on the other hand, the treatment of data has been done with innovative software, an R package for bibliometric and co-citation analysis called Bibliometrix. As well as mapping the literature, another theoretical contribution of this study was identifying the main research approaches used in the studies. Within the paradigmatic plurality of social accounting research, the results suggest that social accounting research can also be critically addressed when addressing the sustainability challenges posed by climate change or carbon emissions, among many other aspects. This study is, to our knowledge, the first bibliometric review done about social accounting information disclosure
- Impact of UEFA Champions League and UEFA Europa League on Financial Sustainability—Case Study of Two Small Football Portuguese TeamsPublication . Dantas, Florbela; Borges, Ana; Silva, RuiQualifying for European competitions allows football clubs to have access to the two most important football competitions played in Europe, UEFA Champions League and UEFA Europa League. Thereby, participation in these important competitions has both direct (participation prizes) and indirect (player transactions, television rights, box office, advertising, sponsorship) impacts on the sustainability of European football clubs’ accounts. The current competition model, which now includes more football teams, has become more attractive for small clubs. In this context, this research aims to analyze the impact of qualification for European competitions on the sustainability of a strong economic and financial structure of small clubs through a case study analysis of two small Portuguese clubs. The quantitative analysis is also supported by a comparative analysis, which was reinforced with nonparametric statistical analysis. The results show that the economic and financial impact on small clubs was not immediate, but was beneficial if it was managed efficiently. This research contributes to increasing knowledge of the decision-making agents of clubs that are participating for the first time in European competitions, or, if recurrent, are seeking answers and guidelines for the effective management of football teams
- Leadership challenges in the context of university 4.0. A thematic synthesis literature reviewPublication . Rocha, Álvaro; Gonçalves, Maria José Angélico; Ferreira da Silva, Amélia; Teixeira, Sandrina; Silva, RuiSupported by an environment that is increasingly immersed in digital transformation, universities are facing important organizational changes in both tangible and intangible structures. Digital transformation isn’t all about technology, there is a human side of the story. Leadership is seen as a key issue in any process of change. However, leaders of professional and knowledge-based institutions, like universities, face special demands. The present article aims to synthesize what has been investigated about leadership in the context of University 4.0. A systematic approach was adopted in conducting the literature review. The main body of the article focuses on illustrating five thematic clusters grounded in the literature and identifying co-citation network of each cluster using bibliometrics. Results demonstrate that this is an emerging theme. This paper is the first attempt to systematically review all research that so far has been made available in the broad field of leadership in University 4.0.