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Publication
Divulgação de informação social e seus determinantes: um estudo aplicado às empresas portuguesas
| Name: | Description: | Size: | Format: | |
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| 1.76 MB | Adobe PDF |
Advisor(s)
Abstract(s)
Nas últimas décadas, diversas instituições internacionais têm-se dedicado à emissão de
normas de relato não financeiro, o que poderá promover um avanço significativo no âmbito
da divulgação da Sustentabilidade. Estas normas visam estabelecer orientações para que as
organizações divulguem de forma clara e consistente o seu desempenho ambiental, social e
de governança. Este estudo tem como objetivo analisar a extensão e qualidade da informação
social divulgada pelas empresas portuguesas e seus determinantes.
A abordagem metodológica do estudo é mista. Numa primeira fase usa-se a técnica de
análise de conteúdo de relatórios de sustentabilidade, relatórios integrados e relatórios anuais
de empresas portuguesas, publicados entre 2018 e 2022, para analisar a divulgação de
informação social. Posteriormente recorre-se à técnica de regressão múltipla para dados em
painel para identificar os fatores que influenciam a extensão e a qualidade da divulgação
social.
Com base numa amostra de 279 observações, os resultados revelam um crescimento do
IQDS, de 2018 a 2022, e do IEDS, a partir de 2021. Verifica-se que tanto no índice de IEDS
como no IQDS os indicadores que obtiveram melhores resultados foram o 401 – Emprego e
o 405- Diversidade e Igualdade de Oportunidade. Análise de regressão mostrou que o tipo
de relatório, a dimensão da empresa e a diversidade de género do conselho de administração
influenciam positivamente o IEDS e que o envolvimento com os stakeholders e a dimensão
da empresa são determinantes para a qualidade do relato social.
In recent decades, several international institutions have dedicated themselves to issuing non-financial reporting standards, which could lead to significant progress in the area of sustainability disclosure. These standards aim to establish guidelines for organizations to clearly and consistently disclose their environmental, social and governance performance. This study aims to analyze the extent and quality of social information disclosed by Portuguese companies and its determinants. The study's methodological approach is mixed. Firstly, the content analysis technique is used to analyze the disclosure of social information in sustainability reports, integrated reports and annual reports of Portuguese companies published between 2018 and 2022. Subsequently, the multiple regression technique for panel data is used to identify the factors that influence the extent and quality of social disclosure. Based on a sample of 279 observations, the results show an increase in the IQDS from 2018 to 2022 and in the IEDS from 2021 onwards. It can be seen that in both the IEDS index and the IQDS, the indicators that obtained the best results were 401 - Employment and 405 - Diversity and Equal Opportunity. Regression analysis showed that the type of report, the size of the company and the gender diversity of the board of directors have a positive influence on the IEDS and that engagement with stakeholders and the size of the company have a positive influence on the IEDS.
In recent decades, several international institutions have dedicated themselves to issuing non-financial reporting standards, which could lead to significant progress in the area of sustainability disclosure. These standards aim to establish guidelines for organizations to clearly and consistently disclose their environmental, social and governance performance. This study aims to analyze the extent and quality of social information disclosed by Portuguese companies and its determinants. The study's methodological approach is mixed. Firstly, the content analysis technique is used to analyze the disclosure of social information in sustainability reports, integrated reports and annual reports of Portuguese companies published between 2018 and 2022. Subsequently, the multiple regression technique for panel data is used to identify the factors that influence the extent and quality of social disclosure. Based on a sample of 279 observations, the results show an increase in the IQDS from 2018 to 2022 and in the IEDS from 2021 onwards. It can be seen that in both the IEDS index and the IQDS, the indicators that obtained the best results were 401 - Employment and 405 - Diversity and Equal Opportunity. Regression analysis showed that the type of report, the size of the company and the gender diversity of the board of directors have a positive influence on the IEDS and that engagement with stakeholders and the size of the company have a positive influence on the IEDS.
Description
Keywords
Divulgação da sustentabilidade Responsabilidade social corporativa Triple Bottom Line Normas GRI Determinantes da divulgação social Sustainability disclosure Corporate social responsibility Triple bottom line GRI standards Determinants of social disclosure