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Publication
O relato de sustentabilidade nas PMEĀ“s Portuguesas
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Abstract(s)
A orientaĆ§Ć£o para a sustentabilidade tem sido amplamente promovida pelos atores polĆticos, econĆ³micos e sociais, a nĆvel nacional, europeu e mundial. Um dos fatores-chave para alcanƧar esta transiĆ§Ć£o Ć© a elaboraĆ§Ć£o e divulgaĆ§Ć£o de relatĆ³rios sĆ³lidos sobre as polĆticas e aƧƵes de sustentabilidade pelas empresas. No seio da UniĆ£o Europeia, a evoluĆ§Ć£o do quadro legal e normativo sobre as matĆ©rias da sustentabilidade apresenta uma evoluĆ§Ć£o que irĆ” conduzir Ć obrigatoriedade de todas as empresas, incluindo PMEās, apresentarem um relatĆ³rio integrado, onde, alĆ©m da financeira, conste informaĆ§Ć£o nĆ£o financeira relacionada com a sustentabilidade.
A presente dissertaĆ§Ć£o visa identificar e descrever as prĆ”ticas de relato da sustentabilidade e assurance das PMEās portuguesas e compreender as suas determinantes. A investigaĆ§Ć£o combina tĆ©cnicas metodolĆ³gicas qualitativa e quantitativa. Numa primeira fase foi realizado um estudo exploratĆ³rio, baseado na anĆ”lise de conteĆŗdo dos relatĆ³rios integrados das empresas do PSI. Os resultados deste estudo exploratĆ³rio, conjugados com a revisĆ£o de literatura, permitiram a elaboraĆ§Ć£o de um modelo concetual. Este modelo procura explicar os fatores que determinam o Ćndice de responsabilidade social das empresas. Os dados foram recolhidos atravĆ©s de um questionĆ”rio online aplicado aos profissionais com responsabilidades na gestĆ£o, na preparaĆ§Ć£o e/ou revisĆ£o da informaĆ§Ć£o financeira das PMEās, tendo sido obtidas 422 respostas vĆ”lidas. A anĆ”lise foi efetuada com base em modelos de estatĆstica multivariada, o modelo de equaƧƵes estruturais. O modelo inicialmente proposto foi testado e alterado de acordo com os resultados obtidos nas anĆ”lises. No modelo foram comprovadas oito das treze hipĆ³teses de investigaĆ§Ć£o. As conclusƵes destacam os papĆ©is significativos desempenhados pelas PressƵes Externas, pelas PressƵes Institucionais e pela PerceĆ§Ć£o sobre a ImportĆ¢ncia da RSE na formaĆ§Ć£o das PrĆ”ticas DiscricionĆ”rias que contribuem para o Indicador de RSE.
Orientation towards sustainability has been widely promoted by political, economic and social actors at national, European and global level. One of the key factors in achieving this transition is the preparation and dissemination of solid reports on sustainability policies and actions by companies. Within the European Union, the evolution of the legal and regulatory framework on sustainability issues is leading to an obligation for all companies, including SMEs, to present an integrated report which, in addition to financial information, includes non-financial information related to sustainability. This dissertation aims to identify and describe the sustainability and assurance reporting practices of Portuguese SMEs and to understand their determinants. The research combines qualitative and quantitative methodological techniques. In the first phase, an exploratory study was carried with the purpose of analysing the content of the integrated reports of the PSI companies. The results of this exploratory study, combined with the literature review, enabled a conceptual model as a result. This model seeks to explain the factors that determine the corporate social responsibility index. The data was collected through an online questionnaire applied to professionals with responsibilities in the management, preparation and/or review of SME financial information, and 422 valid responses were obtained. The analysis was based on multivariate statistical models, the structural equation model. The model initially proposed was tested and altered according to the results obtained in the analyses. The model proved eight of the thirteen research hypotheses. The conclusions emphasise the significant roles played by External Pressures, Institutional Pressures and Perception of the Importance of CSR in shaping the Discretionary Practices that contribute to the CSR Indicator.
Orientation towards sustainability has been widely promoted by political, economic and social actors at national, European and global level. One of the key factors in achieving this transition is the preparation and dissemination of solid reports on sustainability policies and actions by companies. Within the European Union, the evolution of the legal and regulatory framework on sustainability issues is leading to an obligation for all companies, including SMEs, to present an integrated report which, in addition to financial information, includes non-financial information related to sustainability. This dissertation aims to identify and describe the sustainability and assurance reporting practices of Portuguese SMEs and to understand their determinants. The research combines qualitative and quantitative methodological techniques. In the first phase, an exploratory study was carried with the purpose of analysing the content of the integrated reports of the PSI companies. The results of this exploratory study, combined with the literature review, enabled a conceptual model as a result. This model seeks to explain the factors that determine the corporate social responsibility index. The data was collected through an online questionnaire applied to professionals with responsibilities in the management, preparation and/or review of SME financial information, and 422 valid responses were obtained. The analysis was based on multivariate statistical models, the structural equation model. The model initially proposed was tested and altered according to the results obtained in the analyses. The model proved eight of the thirteen research hypotheses. The conclusions emphasise the significant roles played by External Pressures, Institutional Pressures and Perception of the Importance of CSR in shaping the Discretionary Practices that contribute to the CSR Indicator.
Description
Keywords
RelatĆ³rio de sustentabilidade PMEās Assurance Responsabilidade social Sustainability report SMEs Assurance Social responsability