The role of impact accounting in the child labour
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Tipo de documento: | Dissertação |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10400.14/41051 |
Resumo: | Child Labour is a devastating problem that is impacting society since ever, with predominancy since the industrial revolution. How can we live in a society where our children have access to good health, safety, and education, while on the other side of the world are kids working to earn their money, sometimes in dangerous jobs and long shifts, instead of being at school? The main objective of this thesis is to emphasize the importance and urgency to end child labour. The second objective is to study and quantify how can the impact of child labour be accounted for in the financial statements of companies, through the terms of Impact Accounting. Impact Accounting is a financial equivalent model, currently being developed at Harvard Business School. Despite the topic is still under study, according to a set of research, the work developed in this thesis creates a method to reach a value to attribute to this impact. As there is already a method to quantify the impact of Child Labour, the stakeholders should ensure that multinationals are accountable for those impacts, all over their supply chain, including the ones caused by sub-contracted entities in “third world” countries. Therefore, the ultimate aim of this work is to contribute for solving this issue, by supporting research to push for impact accounting. |
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The role of impact accounting in the child labourResponsible businessImpact accountingChild labourNegócios responsáveisContabilidade de impactosTrabalho infantilDomínio/Área Científica::Ciências Sociais::Economia e GestãoChild Labour is a devastating problem that is impacting society since ever, with predominancy since the industrial revolution. How can we live in a society where our children have access to good health, safety, and education, while on the other side of the world are kids working to earn their money, sometimes in dangerous jobs and long shifts, instead of being at school? The main objective of this thesis is to emphasize the importance and urgency to end child labour. The second objective is to study and quantify how can the impact of child labour be accounted for in the financial statements of companies, through the terms of Impact Accounting. Impact Accounting is a financial equivalent model, currently being developed at Harvard Business School. Despite the topic is still under study, according to a set of research, the work developed in this thesis creates a method to reach a value to attribute to this impact. As there is already a method to quantify the impact of Child Labour, the stakeholders should ensure that multinationals are accountable for those impacts, all over their supply chain, including the ones caused by sub-contracted entities in “third world” countries. Therefore, the ultimate aim of this work is to contribute for solving this issue, by supporting research to push for impact accounting.O Trabalho Infantil é um problema devastador que assombra o mundo desde sempre, mas principalmente desde a revolução industrial. Como podemos viver numa sociedade onde as nossas crianças têm saúde, bem-estar e educação e no outro lado do mundo existirem crianças a trabalhar para ajudar as famílias, muitas vezes em trabalhos perigosos e longos turnos, em vez de estarem na escola? O objetivo da minha tese começa por dar ênfase à importância e urgência de acabar com o trabalho infantil. O segundo objetivo é estudar e quantificar como poderíamos contabilizar o impacto do trabalho infantil nos relatórios financeiros das empresas, pelos termos do Impact Accounting, um modelo financeiro equivalente que está a ser desenvolvido pela Harvard Business School. Sendo que o tópico ainda está a ser estudado, recorrendo a um conjunto de pesquisas criei um método para atingir um valor a atribuir a este impacto. O último objetivo é como podemos solucionar a questão de empresas multinacionais que não assumem a responsabilidade e penalizações relativas ao trabalho infantil, em baixos salários e poucas condições de trabalho, nos países onde têm as suas cadeias de produção.Cruz, Nuno Moreira daVeritati - Repositório Institucional da Universidade Católica PortuguesaCatarino, Bernardo Neves2023-05-08T08:19:56Z2022-10-172022-092022-10-17T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10400.14/41051TID:203133790enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-07-12T17:46:38Zoai:repositorio.ucp.pt:10400.14/41051Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T18:33:44.085423Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
The role of impact accounting in the child labour |
title |
The role of impact accounting in the child labour |
spellingShingle |
The role of impact accounting in the child labour Catarino, Bernardo Neves Responsible business Impact accounting Child labour Negócios responsáveis Contabilidade de impactos Trabalho infantil Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
title_short |
The role of impact accounting in the child labour |
title_full |
The role of impact accounting in the child labour |
title_fullStr |
The role of impact accounting in the child labour |
title_full_unstemmed |
The role of impact accounting in the child labour |
title_sort |
The role of impact accounting in the child labour |
author |
Catarino, Bernardo Neves |
author_facet |
Catarino, Bernardo Neves |
author_role |
author |
dc.contributor.none.fl_str_mv |
Cruz, Nuno Moreira da Veritati - Repositório Institucional da Universidade Católica Portuguesa |
dc.contributor.author.fl_str_mv |
Catarino, Bernardo Neves |
dc.subject.por.fl_str_mv |
Responsible business Impact accounting Child labour Negócios responsáveis Contabilidade de impactos Trabalho infantil Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
topic |
Responsible business Impact accounting Child labour Negócios responsáveis Contabilidade de impactos Trabalho infantil Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
description |
Child Labour is a devastating problem that is impacting society since ever, with predominancy since the industrial revolution. How can we live in a society where our children have access to good health, safety, and education, while on the other side of the world are kids working to earn their money, sometimes in dangerous jobs and long shifts, instead of being at school? The main objective of this thesis is to emphasize the importance and urgency to end child labour. The second objective is to study and quantify how can the impact of child labour be accounted for in the financial statements of companies, through the terms of Impact Accounting. Impact Accounting is a financial equivalent model, currently being developed at Harvard Business School. Despite the topic is still under study, according to a set of research, the work developed in this thesis creates a method to reach a value to attribute to this impact. As there is already a method to quantify the impact of Child Labour, the stakeholders should ensure that multinationals are accountable for those impacts, all over their supply chain, including the ones caused by sub-contracted entities in “third world” countries. Therefore, the ultimate aim of this work is to contribute for solving this issue, by supporting research to push for impact accounting. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-10-17 2022-09 2022-10-17T00:00:00Z 2023-05-08T08:19:56Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10400.14/41051 TID:203133790 |
url |
http://hdl.handle.net/10400.14/41051 |
identifier_str_mv |
TID:203133790 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
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info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
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RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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