Corporate sustainability reporting in Portugal: an analysis of PSI-20 companies
Autor(a) principal: | |
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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 |
Resumo: | 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. |
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Corporate sustainability reporting in Portugal: an analysis of PSI-20 companiesCSRSustainability reportPSI-20 IndexResponsabilidade social -- Social responsabilityRelatório de sustentabilidadeÍndice PSI-20GRI standardsAs 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.À medida que os relatórios de sustentabilidade se tornam cada vez mais uma prática comum entre as empresas de todo o mundo, esta dissertação tem como objetivo avaliar o panorama atual desta prática entre as empresas portuguesas. Baseando-nos nos GRI Standards, foi construído um índice de avaliação para atribuir pontuações às empresas com base na extensão e detalhe do conteúdo incluído nos mesmos, e também nas características de qualidade do relatório, para produzir uma pontuação final que traduz a performance do relatório da empresa. Através de uma análise de conteúdo, os relatórios de sustentabilidade das 18 empresas que constituem o índice do PSI-20 foram analisados e comparados, para um período de três anos- de 2017 a 2019. Os resultados apontam para o facto de que, apesar da grande adesão a esta prática, as empresas portuguesas ainda não atingiram o verdadeiro potencial desta ferramenta e ainda têm muito espaço para evoluir no sentido de produzir relatórios realmente competitivos.2022-01-05T23:03:55Z2021-12-16T00:00:00Z2021-12-162021-11info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10071/23934TID:202830284engLima, Daniela Britoinfo: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:RCAAP2023-11-09T17:54:26Zoai:repositorio.iscte-iul.pt:10071/23934Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:27:28.677061Repositório 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 |
Corporate sustainability reporting in Portugal: an analysis of PSI-20 companies |
title |
Corporate sustainability reporting in Portugal: an analysis of PSI-20 companies |
spellingShingle |
Corporate sustainability reporting in Portugal: an analysis of PSI-20 companies Lima, Daniela Brito CSR Sustainability report PSI-20 Index Responsabilidade social -- Social responsability Relatório de sustentabilidade Índice PSI-20 GRI standards |
title_short |
Corporate sustainability reporting in Portugal: an analysis of PSI-20 companies |
title_full |
Corporate sustainability reporting in Portugal: an analysis of PSI-20 companies |
title_fullStr |
Corporate sustainability reporting in Portugal: an analysis of PSI-20 companies |
title_full_unstemmed |
Corporate sustainability reporting in Portugal: an analysis of PSI-20 companies |
title_sort |
Corporate sustainability reporting in Portugal: an analysis of PSI-20 companies |
author |
Lima, Daniela Brito |
author_facet |
Lima, Daniela Brito |
author_role |
author |
dc.contributor.author.fl_str_mv |
Lima, Daniela Brito |
dc.subject.por.fl_str_mv |
CSR Sustainability report PSI-20 Index Responsabilidade social -- Social responsability Relatório de sustentabilidade Índice PSI-20 GRI standards |
topic |
CSR Sustainability report PSI-20 Index Responsabilidade social -- Social responsability Relatório de sustentabilidade Índice PSI-20 GRI standards |
description |
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. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-12-16T00:00:00Z 2021-12-16 2021-11 2022-01-05T23:03:55Z |
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/10071/23934 TID:202830284 |
url |
http://hdl.handle.net/10071/23934 |
identifier_str_mv |
TID:202830284 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.rights.driver.fl_str_mv |
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 |
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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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