| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| DM_AnaCosta_MGO3S_2021 | 6.8 MB | Adobe PDF |
Advisor(s)
Abstract(s)
Os Objetivos para o Desenvolvimento Sustentável da Agenda 2030 (17 ODS) acolhem as missões
das organizações da economia social e desafiam-nas em termos de gestão a serem “eficazes,
responsáveis e transparentes em todos os níveis” (meta 16.6) e “garantir a tomada de decisão responsável,
inclusiva, participativa e representativa em todos os níveis” (meta 16.7).
Em todo o mundo, a dimensão, a importância e crescimento destas organizações apontam no
sentido ascendente. Em Portugal o terceiro setor é muito expressivo na economia, nomeadamente na
área social. As organizações de economia social (mais de 5 mil) são as mais representativas na área
social, de saúde e de apoio humano, e possuem um estatuto especial de instituição privada de
solidariedade social (IPSS). A forte dependência de fundos estatais, subsídios ou arrecadação de fundos
sociais exige uma forte transparência, para demonstrar o verdadeiro e real gasto dos gastos em suas
missões.
Sendo o accountability um dever e uma oportunidade para estas organizações, dadas as
reduzidas investigações neste âmbito em Portugal, desenvolvemos esta pesquisa, com uma amostra
representativa das IPSS portuguesas, com o objetivo de conhecer e analisar as suas práticas de
divulgação voluntária da informação. Para tal, foi (1) criado e validado um índice de divulgação
voluntária de informação, específico para o setor, composto por cinquenta indicadores, agregados em
seis fatores, nomeadamente perfil organizacional, estratégia, ética, governance, partes interessadas e
práticas de relato, que integram sustentabilidade económica, social e ambiental; (2) identificadas as
informações relevantes mais frequentemente divulgadas e (3) verificadas relações entre o nível de
divulgação voluntária da informação e (a) dimensão da organização; (b) número de beneficiários /
utentes; (c) idade; (d) a existência de sistemas de gestão certificados; (e) forma jurídica; (f) localização.
E como objetivo final verificamos a perceção geral do board sobre a divulgação voluntária de
informações.
Os resultados mostram que a maioria das organizações reconhece a importância da divulgação
voluntária da informação, mas as suas práticas de divulgação são globalmente fracas e insuficientes.
The Sustainable Development Goals of the 2030 Agenda (17SDG) embrace the missions of social economy organizations and challenge them in terms of management to be “effective, accountable and transparent at all levels” (target 16.6) and “ensure the responsible inclusive and participatory decisionmaking and representative at all levels” (target 16.7). Worldwide, the importance and growth of these organizations have been very expressive in the last decade. In Portugal the third sector are very expressive in the economy, particularly in the social area. The social economy organizations (more than 5 thousand) are the must representative in the social, health and human support, and have a special statutory of private social solidarity institution (IPSS). The strong dependence of state funds, subsidies or social fundraising demands a strong transparency, to demonstrate the true and real spend of expenses in his missions. As the accountability is a duty and an opportunity for these organizations, given the limited investigations in this area in Portugal, we developed this research, with a representative sample of all Portuguese IPSS, with the aim of knowing and analyzing their practices in information voluntary disclosure. Therefore, it was (1) created and validated an information voluntary disclosure index, specific to this sector, composed of fifty indicators, aggregated into six factors, namely organizational profile, strategy, ethics, governance, stakeholders and reporting practices, which integrates economic, social and environmental sustainability; (2) identified the most frequently disclosed relevant information and (3) verified relationships between the level of information voluntary disclosure and (a) the size of the organization; (b) number of beneficiaries / direct stakeholders; (c) the age; (d) the certified management systems; (e) legal form or the location. And as a final goal we captured the general perception of the board to the information voluntary disclosure. The results show that most organizations recognize the importance of voluntary disclosure of information, but their disclosure practices are globally weak and insufficient.
The Sustainable Development Goals of the 2030 Agenda (17SDG) embrace the missions of social economy organizations and challenge them in terms of management to be “effective, accountable and transparent at all levels” (target 16.6) and “ensure the responsible inclusive and participatory decisionmaking and representative at all levels” (target 16.7). Worldwide, the importance and growth of these organizations have been very expressive in the last decade. In Portugal the third sector are very expressive in the economy, particularly in the social area. The social economy organizations (more than 5 thousand) are the must representative in the social, health and human support, and have a special statutory of private social solidarity institution (IPSS). The strong dependence of state funds, subsidies or social fundraising demands a strong transparency, to demonstrate the true and real spend of expenses in his missions. As the accountability is a duty and an opportunity for these organizations, given the limited investigations in this area in Portugal, we developed this research, with a representative sample of all Portuguese IPSS, with the aim of knowing and analyzing their practices in information voluntary disclosure. Therefore, it was (1) created and validated an information voluntary disclosure index, specific to this sector, composed of fifty indicators, aggregated into six factors, namely organizational profile, strategy, ethics, governance, stakeholders and reporting practices, which integrates economic, social and environmental sustainability; (2) identified the most frequently disclosed relevant information and (3) verified relationships between the level of information voluntary disclosure and (a) the size of the organization; (b) number of beneficiaries / direct stakeholders; (c) the age; (d) the certified management systems; (e) legal form or the location. And as a final goal we captured the general perception of the board to the information voluntary disclosure. The results show that most organizations recognize the importance of voluntary disclosure of information, but their disclosure practices are globally weak and insufficient.
Description
Keywords
accountability divulgação voluntária economia social terceiro setor sustentabilidade