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- 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.
- Portuguese social solidarity cooperatives between recovery and resilience in the context of covid-19: preliminary results of the COOPVID ProjectPublication . Meira, Deolinda; Azevedo, Ana; Castro, Conceição; Tomé, Brízida; Rodrigues, Ana C.; Bernardino, Susana; Martinho, Ana Luisa; Malta, Mariana Curado; Pinto, Agostinho Sousa; Coutinho, Bruno; Vasconcelos, Paulo; Fernandes, Tiago Pimenta; Bandeira, Ana M.; Rocha, Ana Paula; Silva, Marlene; Gomes, MafaldaCovid-19 posed several challenges to all organisations in general and to social solidarity cooperatives in particular. However, the challenges faced by these cooperatives have unique features arising from their special characteristics compared to other types of cooperatives. Therefore it is vital to study these challenges and the impacts of covid-19. This study has as main goal to understand those challenges and their impact. An exploratory study was undertaken by applying 11 interviews to 11 social solidarity cooperatives. The cooperatives were chosen to be heterogeneous among the existent cooperatives in Portugal. This study corresponds to the first phase of a project that is still underway. This article presents the main results of the content analysis of the data collected from the interviews. Data show cooperatives could promptly adapt and continue their mission under pressure from the pandemic despite the first difficulties encountered in a new and unknown situation, showing a capacity to adapt and serve their members. However, these members were also submitted to several increasing and new challenges. The adaptations were possible due to legal changes in the work organisation law, from layoff to telework, government support involving financial programs, VAT, and other tax relaxation, as well as due to human resources reorganisation and the cooperatives’ staff positive attitude towards the difficulties (both leaders and general workers). Differences between the social solidarity cooperatives under study concerning digital technologies showed that those already having some infrastructure had minor adapting difficulties.
- Accountability in the Social Economy: The Case of Private Social Solidarity InstitutionsPublication . Ferreira, Augusta; Santos, Carlos; Inácio, Helena; Costa, Alberto J.; Bandeira, Ana M.; Tomé, Brízida; Joaquim, Carla; Góis, Cristina; Curi, Denise; Meira, Deolinda; Azevedo, Graça; Jesus, Mafalda; Teixeira, Maria Goreti; Monteiro, Patrícia; Duarte, Rúben; Marques, Rui PedroGiven the extreme importance of improving the accountability of private social solidarity institutions (IPSS), both for reasons of legal compliance and for reasons of improving legitimacy and notoriety among their stakeholders, in order to be accountable to them and in order to maintain their sustainability, this article aims to present a framework designed under a more comprehensive research project for the assessment of IPSS accountability, as well as the preliminary results of a pilot test of Portuguese IPSS. The framework was developed from a combination of methodologies that included a literature review, field work and a focus group, resulting in six dimensions with 76 indicators. For the pilot test, the data were collected by questionnaire for the years 2018, 2019 and 2020. The results of the pilot test, despite the limited number of entities, allowed the identification of some trends and indicators where entities show lower results and where they will have to focus to improve their accountability. Some possible effects of the COVID-19 pandemic were also identified. Therefore, we believe that the framework designed answers the research question: how can we promote accountability (social, financial and economic) in the social economy sector, in particular in the case of IPSS?
- Literature Review and Theoretical Framework of the Evolution and Interconnectedness of Corporate Sustainability ConstructsPublication . Costa, Alberto J.; Curi, Denise; Bandeira, Ana M.; Ferreira, Augusta; Tomé, Brízida; Joaquim, Carla; Santos, Carlos; Góis, Cristina; Meira, Deolinda; Azevedo, Graça; Inácio, Helena; Jesus, Mafalda; Teixeira, Maria Goreti; Monteiro, Patrícia; Duarte, Ruben; Marques, Rui PedroThe concept of sustainable development (SD) was introduced in the “Our Common Future” report, launched in 1987, which influenced the emergence of many studies related to the role played by organizations as actors supporting SD. SD is a consolidated concept; however, since 1987, many political, social, and natural events have occurred on our planet, which have impacted companies’ behaviors. However, the diversity of research from different fields has provoked, among the academic community, a lack of clarity surrounding “sustainability” (S), “corporate sustainability” (CS) and “corporate social responsibility” (CSR) concepts. This lack of clarity can also be identified in companies, which have referred to “sustainability” only in the environmental field. Recently, increased discussions related to corporate sustainability metrics have shed light on the ESG criteria (environmental, social, and governance), increasing misperceptions associated with the concept. Ambiguous definitions and constructs may prevent managers from identifying sustainability goals for their companies. Therefore, literature reviews as a research method are more relevant than ever. Thus, in this work, we aim to answer the following question: How should we integrate different perspectives on corporate sustainability, in order to broaden the understanding of the concept? In this study, we conducted a focused bibliographic review and revisited the papers that most influenced the construction of the concepts. The information in this paper is helpful to improve the understanding of CS; to provide specific insights into the studies that have investigated this field; to help managers and entrepreneurs who are improving CS actions in their companies; and to support academia by putting together a large amount of information about this theme in one paper.
- Sustainability and Corporate Social Responsibility in the Perspective of Social Economy Entities: A Bibliometric StudyPublication . Tomé, Brízida; Bandeira, Ana M.; Azevedo, Graça; Costa, Alberto J.We start from the conceptual interconnection between Sustainability and Corporate Social Responsibility, which, although continuously subject to controversy, both within the scope of its definition and in its performance, advocate, as the ultimate goal, human development and of the society in general, promoting the interests of the Communities on a permanent, long-term basis and without compromising the options of the future generations. In this context, we cannot fail to draw a parallel with the entities that constitute the Social Economy Sector. The activities they carry out are of economic and social nature and 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 the sustainability in all the dimensions involved (economic, social and environmental), in which the organizational performance is particularly important, as it becomes imperative to guarantee their continuity, fostering and promoting their social action. We will, therefore, start by framing what is meant by Sustainability, Corporate Social Responsibility and Social Economy, with a particular focus on the current requirements of stakeholders regarding the socially responsible behaviour of the institutions as these, in turn, will entail the adoption of more comprehensive management tools, also more efficient 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 the participation of National Confederation of Solidarity Institutions (CNIS—acronym in Portuguese), 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, but also facilitating the reporting of results of activities carried out in a more effective manner and promoting transfer of knowledge (for the IPSS and also for the academic community), thus contributing to the development and sustainability of these institutions. Thus, we develop an exploratory and descriptive analysis, of a quantitative-qualitative nature, in which the procedures of data collection determine the result of the search strategy by the defined descriptors. For this purpose, the analysis will focus on the following variables: number of articles published per year; methodologies used; theories of support; identification by sector/area of activity; countries of origin; more representative institutions; authors who publish more and journals with the largest number of publications. The main results indicate a growing concern about sustainability and a growing publication in this area. This paper presents a bibliometric study to evaluate the main trends of current research on sustainability and on corporate social responsibility, thus contributing to the construction of the theoretical basis underlying the “TFA—TheoFrameAccountability” project.
- Relevant Information for the Accountability of Private Institutions of Social Solidarity: Results from FieldworkPublication . Inácio, Helena; Costa, Alberto J.; Bandeira, Ana M.; Ferreira, Augusta; Tomé, Brízida; Joaquim, Carla; Santos, Carlos; Góis, Cristina; Curi, Denise; Meira, Deolinda; Azevedo, Graça; Jesus, Mafalda; Teixeira, Maria Goreti; Monteiro, Patrícia; Duarte, Rúben; Marques, Rui PedroThe social economy (SE) has emerged as an interesting alternative for dealing with social problems. However, there are some concerns related to the abilities of these institutions regarding accountability. Thus, the present work aimed to determine if private social solidarity institutions (IPSS) are prepared to meet management requirements by increasing their accountability. In Portugal, IPSS are social economy organisations. Using an exploratory focus, we conducted qualitative research on 31 Portuguese IPSS. Interviews with those responsible for these entities took place between June and July 2019. The interviews were guided based on a semistructured script that was created based on a literature review. After content analysis, it was found that, in most of the institutions interviewed, the board does not use management tools, such as performance analysis, social impact assessments, strategic planning, and quality management systems, even though they recognise the importance of using them. This is due to the lack of access or knowledge about their use. In addition, the majority of the IPSS interviewed showed concern about the transparency and ethics of managers. Current strategic management practices are remarkably targeted at companies in the for-profit sector and can compromise the principles of investment in human and social issues.
- Can Online Transparency Improve Accountability? The Case of Portuguese Private Social Solidarity InstitutionsPublication . Ferreira, Augusta; Bandeira, Ana M.; Santos, Carlos; Ferreira, Inês; Tomé, Brízida; Costa, Alberto J.; Joaquim, Carla; Góis, Cristina; Curi, Denise; Meira, Deolinda; Azevedo, Graça; Inácio, Helena; Jesus, Mafalda; Teixeira, Maria Goreti; Monteiro, Patrícia; Duarte, Rúben; Marques, Rui PedroThe development of the non-profit sector (NPS) in Portugal has been gaining relevance in recent times, particularly in the form of institutions whose purpose is to broaden and increase the response to the needs of the most needy and socially vulnerable citizens. The financing of Portuguese non-profit sector entities is essentially made up of income from their activity, donations and public or governmental support. Therefore, these entities face increasing pressure from their funders, users and citizens in general for a greater dissemination of good practices regarding the social impact they have on the community; in particular, they are increasingly required to be transparent in their activities. The main objective of this study was to analyse the level of accountability and transparency of the private social solidarity institutions (IPSS) of the municipality of Porto. To this end, the websites of these institutions were analysed, using a qualitative and quantitative methodology, using the application of the transparency index Enhancement of an Accountability Guide for Learning E-Government. This analysis allowed us to verify that there are still a considerable number of entities that do not have an institutional website, and those that do, have a low level of transparency
- Reflections on the Accounting Framework of Public Interest Cooperatives in PortugalPublication . Bandeira, Ana M.; Meira, Deolinda; Tomé, BrízidaThe purpose of this chapter is to determine whether the current accounting standards of public interest cooperatives in Portugal are adequate, taking into account the social object, particularly the pursuit of furthering public interest and the nature of the subjects that integrate it. Thus, through the methodology of content analysis, the authors analyze the various policies and accounting legislation as well as the literature available on this topic. Through the classification and analysis of the main characteristics of these cooperatives, the authors conclude that they should be subject to the Public Administration's accounting regime in order to respond to the needs of different users of information.
- O relato integrado e a responsabilidade social da empresa no contexto da economia socialPublication . Tomé, Brízida; Bandeira, Ana Maria Alves; Meira, Deolinda Maria Moreira AparícioEste estudo pretende aferir em que medida é que o relato integrado se apresenta como instrumento contabilístico adequado para divulgar o comportamento socialmente responsável das entidades de economia social (EES), nomeadamente, de uma associação mutualista. Para o efeito, depois de uma reflexão sobre o conceito e princípios da responsabilidade social da empresa (RSE), da economia social e do enquadramento jurídico das associações mutualistas, procede-se a um estudo empírico, assente numa metodololia qualititiva, através de um estudo de caso de uma associação mutualista. Estando as EES sujeitas a exigências acrescidas de transparência por parte dos stakeholders, designadamente do Estado, apresenta-se uma proposta de relato integrado que evidencie o comportamento responsável desta organização, traduzindo a prossecução do interesse geral por parte da mesma. Os resultados deste estudo confirmam a dificuldade de divulgação de informação relativa às vertentes económica, social e ambiental, que integram o conceito triple bottom line da RSE, por nós adotado. Conclui-se que as dificuldades de divulgação de informação são adequadamente supridas, mediante a elaboração de um relato integrado, assente num conjunto de indicadores que permitem evidenciar o comportamento socialmente responsável da organização. Nesta conformidade, propomos a adoção futura, com caráter obrigatório, do relato integrado nas EES, como forma de transmitir informação mais dinâmica, atual e concisa, aspeto que se reveste de importância extrema, quer para os membros ou beneficiários, quer para os terceiros que operam com a organização, quer para as entidades públicas.