Sustainability reporting in Europe: differences in terms of legislation and valuation

Detalhes bibliográficos
Autor(a) principal: Guia Arraiano, Irene
Data de Publicação: 2017
Outros Autores: Miralles-Quirós, María del Mar, Miralles-Quirós, José Luis, Sánchez-Hernández, María Isabel
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
id RCAP_f7b57978c107fca10cea32295d9a9a79
oai_identifier_str oai:repositorio.ipl.pt:10400.21/8246
network_acronym_str RCAP
network_name_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository_id_str 7160
spelling 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 reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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
repository.mail.fl_str_mv
_version_ 1799133431670505472

Registros relacionados