Information on the fight against corruption in Portuguese companies’ sustainability reports
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://doi.org/10.34624/ei.v0i2.6514 |
Resumo: | Corruption is an obstacle to political, social and economic development. Nowadays, the fight against corruption is an integral part of any company’s social responsibility. The acknowledgement its social responsibility by a company implies the recognition of the importance of disclosure of information on the activities related to such responsibility. This study analyses anti-corruption reporting practices in sustainability reports by a sample of Portuguese companies. Reporting on the fight against corruption is clearly an underdeveloped practice, both internationally and in Portugal. |
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Information on the fight against corruption in Portuguese companies’ sustainability reportsInformação sobre combate à corrupção nos relatórios de sustentabilidade das empresas portuguesasCorruption is an obstacle to political, social and economic development. Nowadays, the fight against corruption is an integral part of any company’s social responsibility. The acknowledgement its social responsibility by a company implies the recognition of the importance of disclosure of information on the activities related to such responsibility. This study analyses anti-corruption reporting practices in sustainability reports by a sample of Portuguese companies. Reporting on the fight against corruption is clearly an underdeveloped practice, both internationally and in Portugal.A corrupção representa um obstáculo ao desenvolvimento político, social e económico, tendo-se já transformado numa parte importante da responsabilidade social das empresas. A assunção da sua responsabilidade social por parte das empresas implica o reconhecimento da importância da divulgação de informação sobre as actividades relacionadas com essa responsabilidade. Analisam-se neste estudo as práticas de divulgação de informação sobre o combate à corrupção nos relatórios de sustentabilidade por parte de uma amostra de empresas portuguesas. Conclui-se que relato sobre o combate à corrupção é uma prática empresarial claramente subdesenvolvida, quer a nível internacional quer em Portugal.Instituto Superior de Contabilidade e Administração da Universidade de Aveiro2010-01-01T00:00:00Zjournal articlejournal articleinfo:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://doi.org/10.34624/ei.v0i2.6514oai:proa.ua.pt:article/6514Estudos do ISCA; No 2 (2010)Estudos do ISCA; n.º 2 (2010)1646-48500873-2019reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPporhttps://proa.ua.pt/index.php/estudosdoisca/article/view/6514https://doi.org/10.34624/ei.v0i2.6514https://proa.ua.pt/index.php/estudosdoisca/article/view/6514/4798https://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccessBranco, Manuel Castelo2022-09-22T16:24:21Zoai:proa.ua.pt:article/6514Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T15:59:32.306521Repositório 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 |
Information on the fight against corruption in Portuguese companies’ sustainability reports Informação sobre combate à corrupção nos relatórios de sustentabilidade das empresas portuguesas |
title |
Information on the fight against corruption in Portuguese companies’ sustainability reports |
spellingShingle |
Information on the fight against corruption in Portuguese companies’ sustainability reports Branco, Manuel Castelo |
title_short |
Information on the fight against corruption in Portuguese companies’ sustainability reports |
title_full |
Information on the fight against corruption in Portuguese companies’ sustainability reports |
title_fullStr |
Information on the fight against corruption in Portuguese companies’ sustainability reports |
title_full_unstemmed |
Information on the fight against corruption in Portuguese companies’ sustainability reports |
title_sort |
Information on the fight against corruption in Portuguese companies’ sustainability reports |
author |
Branco, Manuel Castelo |
author_facet |
Branco, Manuel Castelo |
author_role |
author |
dc.contributor.author.fl_str_mv |
Branco, Manuel Castelo |
description |
Corruption is an obstacle to political, social and economic development. Nowadays, the fight against corruption is an integral part of any company’s social responsibility. The acknowledgement its social responsibility by a company implies the recognition of the importance of disclosure of information on the activities related to such responsibility. This study analyses anti-corruption reporting practices in sustainability reports by a sample of Portuguese companies. Reporting on the fight against corruption is clearly an underdeveloped practice, both internationally and in Portugal. |
publishDate |
2010 |
dc.date.none.fl_str_mv |
2010-01-01T00:00:00Z |
dc.type.driver.fl_str_mv |
journal article journal article info:eu-repo/semantics/article |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://doi.org/10.34624/ei.v0i2.6514 oai:proa.ua.pt:article/6514 |
url |
https://doi.org/10.34624/ei.v0i2.6514 |
identifier_str_mv |
oai:proa.ua.pt:article/6514 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://proa.ua.pt/index.php/estudosdoisca/article/view/6514 https://doi.org/10.34624/ei.v0i2.6514 https://proa.ua.pt/index.php/estudosdoisca/article/view/6514/4798 |
dc.rights.driver.fl_str_mv |
https://creativecommons.org/licenses/by/4.0/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
https://creativecommons.org/licenses/by/4.0/ |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Instituto Superior de Contabilidade e Administração da Universidade de Aveiro |
publisher.none.fl_str_mv |
Instituto Superior de Contabilidade e Administração da Universidade de Aveiro |
dc.source.none.fl_str_mv |
Estudos do ISCA; No 2 (2010) Estudos do ISCA; n.º 2 (2010) 1646-4850 0873-2019 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 |
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RCAAP |
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RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
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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