A carregar...
Publicação
Corporate governance e sustentabilidade nas empresas portuguesas do setor da construção civil
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 7.58 MB | Adobe PDF |
Autores
Resumo(s)
Esta dissertação analisa a relevância do governo das sociedades como fator determinante
para a sustentabilidade e o desempenho económico das empresas do em Portugal. Com
base em enquadramento teórico, legislação europeia e nacional, e boas práticas
empresariais, procura-se compreender de que forma os mecanismos de governo das
sociedades influenciam a rendibilidade económica e a capacidade das organizações
responderem às exigências da transição digital e climática.
O objetivo principal desta dissertação é avaliar de que forma a qualidade do governo das
sociedades influencia a rendibilidade económica das empresas portuguesas, entendida
como indicador de sustentabilidade financeira e operacional.
A investigação aborda os seguintes objetivos secundários:
(i) analisar a evolução do conceito de governo das sociedades e a sua ligação à
sustentabilidade empresarial;
(ii) identificar os principais mecanismos de governação que favorecem um
desempenho económico sustentável;
(iii) avaliar a integração de critérios ESG (ambientais, sociais e de governação) nas
organizações em Portugal; e
(iv) discutir as implicações das práticas de governo das sociedades para a
competitividade e sustentabilidade do tecido empresarial.
Os resultados obtidos demonstram que o governo das sociedades exerce uma influência
significativa sobre a rendibilidade económica das empresas portuguesas do setor da
construção civil.
Verificou-se que o endividamento elevado tem um impacto negativo no desempenho,
enquanto a rendibilidade financeira e a dimensão empresarial contribuem positivamente
para a sustentabilidade económica.
Os resultados confirmam que estruturas de governação equilibradas, assentes na
transparência, na prudência financeira e na responsabilidade organizacional, são
determinantes para garantir a estabilidade e a competitividade do setor em Portugal.
O estudo reforça, assim, a importância do governo das sociedades como instrumento
estratégico de sustentabilidade e criação de valor económico.
This dissertation analyzes the relevance of Corporate Governance as a determining factor for sustainability and economic performance within the Portuguese Construction sector. Based on a theoretical framework, European and national legislation, and corporate best practices, it seeks to understand how governance mechanisms influence return on assets profitability and the ability of construction companies to respond to the challenges of the digital and climate transitions. The main objective of this dissertation is to assess how the quality of Corporate Governance affects the return on assets of Portuguese construction companies, understood as an indicator of financial sustainability and operational efficiency. The research addresses the following secondary objectives: (i) to analyze the evolution of the Corporate Governance concept and its relationship with business sustainability; (ii) to identify the main governance mechanisms that foster sustainable economic performance; (iii) to evaluate the integration of ESG (environmental, social, and governance) criteria within Portuguese construction companies; (iv) to discuss the implications of Corporate Governance practices for the competitiveness and sustainability of the construction sector. The results show that corporate governance has a significant influence on the economic profitability of Portuguese companies in the Construction sector. It was found that high levels of debt have a negative impact on performance, while financial profitability and company size contribute positively to economic sustainability. These findings confirm that balanced governance structures, based on transparency, financial prudence, and organizational responsibility, are essential to ensure the stability and competitiveness of the sector in Portugal. The study therefore highlights the importance of corporate governance as a strategic instrument for sustainability and long-term value creation.
This dissertation analyzes the relevance of Corporate Governance as a determining factor for sustainability and economic performance within the Portuguese Construction sector. Based on a theoretical framework, European and national legislation, and corporate best practices, it seeks to understand how governance mechanisms influence return on assets profitability and the ability of construction companies to respond to the challenges of the digital and climate transitions. The main objective of this dissertation is to assess how the quality of Corporate Governance affects the return on assets of Portuguese construction companies, understood as an indicator of financial sustainability and operational efficiency. The research addresses the following secondary objectives: (i) to analyze the evolution of the Corporate Governance concept and its relationship with business sustainability; (ii) to identify the main governance mechanisms that foster sustainable economic performance; (iii) to evaluate the integration of ESG (environmental, social, and governance) criteria within Portuguese construction companies; (iv) to discuss the implications of Corporate Governance practices for the competitiveness and sustainability of the construction sector. The results show that corporate governance has a significant influence on the economic profitability of Portuguese companies in the Construction sector. It was found that high levels of debt have a negative impact on performance, while financial profitability and company size contribute positively to economic sustainability. These findings confirm that balanced governance structures, based on transparency, financial prudence, and organizational responsibility, are essential to ensure the stability and competitiveness of the sector in Portugal. The study therefore highlights the importance of corporate governance as a strategic instrument for sustainability and long-term value creation.
Descrição
Palavras-chave
Corporate ggovernance Sustentabilidade Rendibilidade económica ESG IPCG Corporate Governance Sustainability Economic Profitability Construction Sector