Beyond public transports: The portuguese environmental disclosure in the public transports sector

• Autor(a) principal: Mendes, Carla dos Reis e Silva
• Data de Publicação: 2012
• Tipo de documento: Dissertação
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10071/6243
• topic: Sustainability; Social and environmental reporting; European Commission; Portuguese public transports; Sustentabilidade; Divulgações ambientais; Comissão Europeia; Transportes públicos portugueses

Even though throughout the years there has been a growth in the society’s mindset concerning environmental and social issues, it is still a field with several gaps and which severely lacks legislation. Several studies have already showed that by increasing legislation, there may be an increase on the amount of the companies’ environmental disclosures. Therefore, in order to regulate and increase the environmental disclosures in Europe, the European Union issued a Recommendation for its Member-States which was transposed to Portugal as an accounting standard – DC29 (Environmental Matters) - which should’ve been followed by the companies. The purpose of this research was to analyse how the environmental reporting practices have evolved in the Portuguese Public Transports sector, and whether it was influenced, or not, by the issuing of the DC29 Accounting Standard (And from 2010 onwards, the NCRF26). The public transports sector is currently one of the most pollutant sectors of the European Union. This thesis was based on content analysis of the Annual Accounts and Sustainability Reports of four of the biggest companies of the Portuguese Public Transports sector. Findings seemed to indicate that, even though the companies are not disclosing accordingly to the standard, the quantity of disclosure did increase, and the quality also evolved into more comparable, and more objective information.