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Advisor(s)
Abstract(s)
O presente estudo visa desenvolver e avaliar um modelo teórico com o propósito
de analisar os determinantes da qualidade do relato da sustentabilidade. Numa primeira
fase, e no sentido de apoiar o design do modelo teórico, explora-se a perceção da Ordem
dos Contabilistas Certificados (OCC) sobre as competências dos profissionais da
contabilidade, bem como as barreiras e os desafios associados ao relato da
sustentabilidade. Posteriormente, analisa-se os fatores que influenciam a qualidade da
divulgação de informação sobre sustentabilidade.
A investigação adota uma abordagem metodológica mista, combinando a análise
qualitativa e quantitativa. A abordagem qualitativa envolve a exploração da perceção da
OCC, através de uma entrevista semiestruturada, enquanto a abordagem quantitativa,
baseada num inquérito por questionário aplicado a gestores de empresas portuguesas,
consiste na avaliação do modelo teórico proposto, utilizando a técnica do modelo de
equações estruturais (MEE).
Com base em 213 observações, os resultados indicam que: (1) as empresas com
maior nível de envolvimento da gestão na sustentabilidade detêm contabilistas
certificados (CC) competentes, maior envolvimento dos stakeholders e maior
conhecimento das normas de relato da sustentabilidade; (2) empresas com maior
envolvimento dos stakeholders e maior conhecimento das normas de relato da
sustentabilidade têm uma melhor perceção dos benefícios do relato da sustentabilidade;
e (3) empresas com CC competentes, maior conhecimento das normas de relato e melhor
perceção dos benefícios da divulgação de informação sobre sustentabilidade apresentam
maior qualidade no relato da sustentabilidade. As variáveis do modelo, explicam 40% da
variância da variável dependente.
A originalidade deste estudo reside na exploração abrangente dos fatores que
impactam a qualidade da divulgação da sustentabilidade, particularmente no contexto
português, contribuindo para o desenvolvimento da literatura. Os resultados do estudo
são também relevantes para os gestores de empresas, CC, instituições de ensino superior,
decisores políticos e entidades reguladoras do relato da sustentabilidade.
The present study aims to develop and evaluate a theoretical model to analyze the determinants of sustainability reporting quality. Initially, to support the theoretical model design, the perceptions of the Order of Certified Accountants (OCC) on competences of the accountants is explored, as well as the barriers and challenges associated with sustainability reporting. Subsequently, the factors influencing sustainability information disclosure quality are analyzed. A mixed-method approach is followed, combining both qualitative and quantitative analyses. The qualitative approach explores the OCC’s perceptions through a semi-structured interview. On the other hand, the quantitative approach, based on a survey aimed to managers of Portuguese companies, evaluates the proposed theoretical model using the structural equation modeling technique. Based on 213 observations, the main findings reveal that: (1) firms with higher levels of management engagement in sustainability have more competent certified accountants (CA), a stronger stakeholder engagement, and a greater understanding of sustainability reporting standards; (2) firms with greater stakeholder engagement and better knowledge of sustainability reporting standards have a higher perception about the benefits of sustainability reporting; and (3) firms with competent CA’s, higher knowledge about reporting standards, and a better perception of the benefits associated to sustainability disclosure, demonstrate a higher sustainability reporting quality. The model variables explain 40% of the variance in the dependent variable. The originality of this study is related to a comprehensive examination of the factors influencing sustainability disclosure quality, specifically within the Portuguese context, contributing to the progress of the academic literature in this field. The findings also sustain practical implications for corporate managers, certified accountants, higher education institutions, policymakers, and regulatory bodies involved in sustainability reporting.
The present study aims to develop and evaluate a theoretical model to analyze the determinants of sustainability reporting quality. Initially, to support the theoretical model design, the perceptions of the Order of Certified Accountants (OCC) on competences of the accountants is explored, as well as the barriers and challenges associated with sustainability reporting. Subsequently, the factors influencing sustainability information disclosure quality are analyzed. A mixed-method approach is followed, combining both qualitative and quantitative analyses. The qualitative approach explores the OCC’s perceptions through a semi-structured interview. On the other hand, the quantitative approach, based on a survey aimed to managers of Portuguese companies, evaluates the proposed theoretical model using the structural equation modeling technique. Based on 213 observations, the main findings reveal that: (1) firms with higher levels of management engagement in sustainability have more competent certified accountants (CA), a stronger stakeholder engagement, and a greater understanding of sustainability reporting standards; (2) firms with greater stakeholder engagement and better knowledge of sustainability reporting standards have a higher perception about the benefits of sustainability reporting; and (3) firms with competent CA’s, higher knowledge about reporting standards, and a better perception of the benefits associated to sustainability disclosure, demonstrate a higher sustainability reporting quality. The model variables explain 40% of the variance in the dependent variable. The originality of this study is related to a comprehensive examination of the factors influencing sustainability disclosure quality, specifically within the Portuguese context, contributing to the progress of the academic literature in this field. The findings also sustain practical implications for corporate managers, certified accountants, higher education institutions, policymakers, and regulatory bodies involved in sustainability reporting.
Description
Keywords
Envolvimento da gestão Envolvimento dos stakeholders Competências dos contabilistas certificados Benefícios da divulgação do relato da sustentabilidade