Sustainability reporting in Europe: differences in terms of legislation and valuation
Autor(a) principal: | |
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Data de Publicação: | 2017 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10400.21/8246 |
Resumo: | Artigo em revista científica |
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Sustainability reporting in Europe: differences in terms of legislation and valuationEuropeFirm valuationSustainability reportsLegislationArtigo em revista científicaOver the past few years, the number of socially responsible companies has been increasing significantly throughout the world and predominantly in Europe. This trend has accelerated the need to provide credibility, and also to create legislation that supports the information provided. As a result, the Global Reporting Initiative (GRI) was created with the aim of helping organisations to provide information about sustainability, as well as to assist stakeholders in interpreting it. However, the publication of social responsibility reports represents an additional cost and effort for the companies since it is necessary to provide extra resources and, for this reason, not all companies adopt this measure. Moreover, social responsibility can be a mandatory or voluntary requirement, depending on the country and the rules imposed by the government where the companies operate. In this context, the aim of this study is two-fold. Firstly, we provide a deep analysis about the evolution as well as the similarities and differences among European countries in terms of sustainability reporting over the 2001-2013 period following the GRI criteria. Secondly, we provide evidence about the value relevance of this practice for European firms.R-LEGO - Revista Lusófona de Economia e Gestão das OrganizaçõesRCIPLGuia Arraiano, IreneMiralles-Quirós, María del MarMiralles-Quirós, José LuisSánchez-Hernández, María Isabel2018-03-14T11:55:56Z20172017-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.21/8246enginfo: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:RCAAP2023-08-03T09:55:22Zoai:repositorio.ipl.pt:10400.21/8246Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T20:17:02.511393Repositório 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 |
Sustainability reporting in Europe: differences in terms of legislation and valuation |
title |
Sustainability reporting in Europe: differences in terms of legislation and valuation |
spellingShingle |
Sustainability reporting in Europe: differences in terms of legislation and valuation Guia Arraiano, Irene Europe Firm valuation Sustainability reports Legislation |
title_short |
Sustainability reporting in Europe: differences in terms of legislation and valuation |
title_full |
Sustainability reporting in Europe: differences in terms of legislation and valuation |
title_fullStr |
Sustainability reporting in Europe: differences in terms of legislation and valuation |
title_full_unstemmed |
Sustainability reporting in Europe: differences in terms of legislation and valuation |
title_sort |
Sustainability reporting in Europe: differences in terms of legislation and valuation |
author |
Guia Arraiano, Irene |
author_facet |
Guia Arraiano, Irene Miralles-Quirós, María del Mar Miralles-Quirós, José Luis Sánchez-Hernández, María Isabel |
author_role |
author |
author2 |
Miralles-Quirós, María del Mar Miralles-Quirós, José Luis Sánchez-Hernández, María Isabel |
author2_role |
author author author |
dc.contributor.none.fl_str_mv |
RCIPL |
dc.contributor.author.fl_str_mv |
Guia Arraiano, Irene Miralles-Quirós, María del Mar Miralles-Quirós, José Luis Sánchez-Hernández, María Isabel |
dc.subject.por.fl_str_mv |
Europe Firm valuation Sustainability reports Legislation |
topic |
Europe Firm valuation Sustainability reports Legislation |
description |
Artigo em revista científica |
publishDate |
2017 |
dc.date.none.fl_str_mv |
2017 2017-01-01T00:00:00Z 2018-03-14T11:55:56Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10400.21/8246 |
url |
http://hdl.handle.net/10400.21/8246 |
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.publisher.none.fl_str_mv |
R-LEGO - Revista Lusófona de Economia e Gestão das Organizações |
publisher.none.fl_str_mv |
R-LEGO - Revista Lusófona de Economia e Gestão das Organizações |
dc.source.none.fl_str_mv |
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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 |
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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) |
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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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