Corporate sustainability reporting in Portugal: an analysis of PSI-20 companies

• Autor(a) principal: Lima, Daniela Brito
• Data de Publicação: 2021
• Tipo de documento: Dissertação
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10071/23934
• topic: CSR; Sustainability report; PSI-20 Index; Responsabilidade social -- Social responsability; Relatório de sustentabilidade; Índice PSI-20; GRI standards

As sustainability reports are becoming more and more a standard practice among companies all over the world, this research aims to evaluate the state of this reporting in Portuguese companies. Using the GRI Standards as a base, a scoring index was built to evaluate both the extent and detail of the content, as well as report quality characteristics, and produce an overall score that translates the overall reporting performance of a company. Through a content analysis, the reports of the 18 companies of the PSI-20 stock index were analyzed and compared, over a period of three years, between 2017 and 2019. The results point to the fact that, despite the general adherence to this practice, Portuguese companies have not yet reached the full potential of sustainability reporting and have a lot to evolve in order to produce competitive reports.