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Authors
Abstract(s)
No contexto global atual, as questões relativas ao desenvolvimento sustentável tornaram-se cada vez mais relevantes. As organizações são incentivadas a adotar comportamentos responsáveis, considerando o impacto das suas atividades nas comunidades onde operam.
A relevância deste tema prende-se com o aumento da importância da sustentabilidade. Atingir o desenvolvimento sustentável e equilibrar os seus três pilares, económico, ambiental e social, constitui um desafio global. Novas Diretivas, Decretos e a obrigatoriaridade das European Sustainability Reporting Standards (ESRS) têm sido implementadas com o objetivo de aprimorar a transparência nesta área.
A presente investigação tem como objetivo avaliar o impacto da implementação das ESRS, fundamentando-se na divulgação dos indicadores GRI por parte das empresas dos índices PSI e IBEX 35 durante o período de 2019 a 2022. O estudo visa investigar, através da análise de conteúdos, os níveis de divulgação dos diversos indicadores de desempenho ambiental, social e económico, e comparar as práticas de reporte adotadas pelas empresas de Portugal e Espanha. Além disso, pretende-se considerar e comparar a preparação dessas empresas para a transição para os novos requisitos das ESRS, sendo que estas serão pioneiras no ano de 2024, avaliando de que forma a experiência adquirida na adoção das normas GRI pode facilitar o cumprimento das novas exigências regulamentares.
Os resultados do estudo são significativos para a literatura, especialmente na preparação das empresas para a implementação obrigatória das ESRS. O caráter longitudinal da investigação permite uma análise aprofundada da evolução das práticas de reporte, revelando como as práticas de divulgação das normas GRI facilitarão a transição para os novos requisitos estabelecidos pela Diretiva (UE) 2022/2464. Este estudo antecipa os efeitos das novas exigências regulatórias introduzidas pelas ESRS, sugerindo que as práticas de reporte existentes sob as normas GRI poderão facilitar a adaptação das empresas às novas obrigações.
the current global context, issues related to sustainable development have become increasingly relevant. Organizations are encouraged to adopt responsible behaviour, considering the impact of their activities on the communities in which they operate. The relevance of this topic is linked to the growing importance of sustainability. Achieving sustainable development and balancing its three pillars, economic, environmental, and social, constitutes a global challenge. New Directives, Decrees, and the mandatory requirements of the European Sustainability Reporting Standards (ESRS) have been implemented with the aim of enhancing transparency in this area. This research aims to evaluate the impact of the implementation of ESRS, based on the disclosure of GRI indicators by companies listed on the PSI and IBEX 35 indices during the period from 2019 to 2022. The study seeks to investigate, through content analysis, the levels of disclosure of various environmental, social, and economic performance indicators, and to compare the reporting practices adopted by companies in Portugal and Spain. Furthermore, it aims to assess and compare the preparedness of these companies for the transition to the new requirements of the ESRS, these will be pioneers in the year 2024, evaluating how the experience gained from the adoption of GRI standards may facilitate compliance with these new regulatory obligations. The results of the study are significant for the literature, particularly in terms of preparing companies for the mandatory implementation of the ESRS. The longitudinal nature of the research allows for an in-depth analysis of the evolution of reporting practices, revealing how the disclosure practices under the GRI standards will facilitate the transition to the new requirements established by Directive (EU) 2022/2464. This study anticipates the effects of the new regulatory requirements introduced by the ESRS, suggesting that existing reporting practices under the GRI standards may aid companies in adapting to these obligations.
the current global context, issues related to sustainable development have become increasingly relevant. Organizations are encouraged to adopt responsible behaviour, considering the impact of their activities on the communities in which they operate. The relevance of this topic is linked to the growing importance of sustainability. Achieving sustainable development and balancing its three pillars, economic, environmental, and social, constitutes a global challenge. New Directives, Decrees, and the mandatory requirements of the European Sustainability Reporting Standards (ESRS) have been implemented with the aim of enhancing transparency in this area. This research aims to evaluate the impact of the implementation of ESRS, based on the disclosure of GRI indicators by companies listed on the PSI and IBEX 35 indices during the period from 2019 to 2022. The study seeks to investigate, through content analysis, the levels of disclosure of various environmental, social, and economic performance indicators, and to compare the reporting practices adopted by companies in Portugal and Spain. Furthermore, it aims to assess and compare the preparedness of these companies for the transition to the new requirements of the ESRS, these will be pioneers in the year 2024, evaluating how the experience gained from the adoption of GRI standards may facilitate compliance with these new regulatory obligations. The results of the study are significant for the literature, particularly in terms of preparing companies for the mandatory implementation of the ESRS. The longitudinal nature of the research allows for an in-depth analysis of the evolution of reporting practices, revealing how the disclosure practices under the GRI standards will facilitate the transition to the new requirements established by Directive (EU) 2022/2464. This study anticipates the effects of the new regulatory requirements introduced by the ESRS, suggesting that existing reporting practices under the GRI standards may aid companies in adapting to these obligations.
Description
Keywords
Responsabilidade social empresarial Informação não financeira Normas Global reporting initiative (GRI) European sustainability reporting standards (ESRS) Corporate Social Responsibility Global Reporting Initiative (GRI) Standards, European Sustainability Reporting Standards (ESRS) Non-Financial Information