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

Detalhes bibliográficos
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
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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spelling 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
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instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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