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Abstract(s)
Nos últimos anos, a divulgação de informação não financeira tem assumido uma
importância crescente nas organizações, designadamente no que respeita à
responsabilidade social. Apesar disso, a investigação sobre divulgação de
responsabilidade social empresarial (RSE), focada nas atividades laborais em economias
emergentes ainda apresenta lacunas. Esta dissertação visa compreender a extensão e a
qualidade da informação divulgada, realizada por empresas de serviços financeiros,
relativamente às práticas laborais e trabalho decente da Africa do Sul, Brasil, China, India
e Rússia (BRICS). Tendo por base os indicadores da ‘Global Reporting Initiative’(GRI),
procedeu-se a uma análise de conteúdos dos relatórios de sustentabilidade ou relatórios
integrados de 45 empresas. Os resultados do índice elaborado sugerem baixos índices de
extensão e de qualidade da divulgação. Adicionalmente foi feita uma análise por país,
tamanho de empresa, se se trata de uma empresa cotada ou não cotada e dimensão dos
indicadores. O Brasil destaca-se como o país da amostra com maior extensão e qualidade
de divulgação desta subcategoria.
In recent years, the disclosure of non-financial information has become increasingly important in organizations, particularly as regards social responsibility. Nevertheless, research on corporate social responsibility (CSR) disclosure, focused on labour activities in emerging economies, still has gaps. This dissertation aims to understand the extent and quality of information disclosed by financial services companies regarding labor practices and decent work in South Africa, Brazil, China, India and Russia (BRICS). Based on the Global Reporting Initiative (GRI) indicators, a content analysis of the sustainability reports or integrated reports of 45 companies was carried out. The results of the elaborated index suggest low rates of extension and quality of disclosure. Additionally, an analysis was made by country, company size, whether it is a listed or unlisted company and the size of the indicators. Brazil stands out as the sample country with the largest extension and quality of disclosure of this subcategory.
In recent years, the disclosure of non-financial information has become increasingly important in organizations, particularly as regards social responsibility. Nevertheless, research on corporate social responsibility (CSR) disclosure, focused on labour activities in emerging economies, still has gaps. This dissertation aims to understand the extent and quality of information disclosed by financial services companies regarding labor practices and decent work in South Africa, Brazil, China, India and Russia (BRICS). Based on the Global Reporting Initiative (GRI) indicators, a content analysis of the sustainability reports or integrated reports of 45 companies was carried out. The results of the elaborated index suggest low rates of extension and quality of disclosure. Additionally, an analysis was made by country, company size, whether it is a listed or unlisted company and the size of the indicators. Brazil stands out as the sample country with the largest extension and quality of disclosure of this subcategory.
Description
Keywords
Responsabilidade social Divulgação Trabalho decente Práticas laborais Economias emergente Social responsibility Emerging economies Disclosure Decent work Labour practices