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- Environmental disclosure: from the accounting to the report perspectivePublication . Carreira, Francisco José Alegria; Damião, Ana; Abreu, Rute; David, FátimaThis paper focus on the environmental disclosure (ED) promoted by firms, due to the strong demand for information and identification of the relevant data that pursuit the new legal requirements. The methodology is separate, by one side, on the theoretical framework based on the disclosure of environmental information (EI) and the true and fair view based on the accounting perspective. Indeed, the paper provides an understanding of the Patten (2002), Clarkson et al. (2008) and Monteiro (2007) researches. And, by the other side, the empirical analysis, at longitudinal and exploratory level, measures the degree of disclosure of the environmental information based on the report perspective. The authors present an Environmental Disclosure Index (EDI) and discuss the increase of the environmental reporting (ER) over the time and disclosure level of items published in the firms’ annual reports listed on the Lisbon Euronext Stock Market, during the period of 2007-2009.
- Environmental disclosure: from the accounting to the report perspectivePublication . Carreira, Francisco José Alegria; Damião, Ana; Abreu, Rute; David, FátimaThis paper focus on the environmental disclosure (ED) promoted by firms, due to the strong demand for information and identification of the relevant data that pursuit the new legal requirements. The methodology is separate, by one side, on the theoretical framework based on the disclosure of environmental information (EI) and the true and fair view based on the accounting perspective. Indeed, the paper provides an understanding of the Patten (2002), Clarkson et al. (2008) and Monteiro (2007) researches. And, by the other side, the empirical analysis, at longitudinal and exploratory level, measures the degree of disclosure of the environmental information based on the report perspective. The authors present an Environmental Disclosure Index (EDI) and discuss the increase of the environmental reporting (ER) over the time and disclosure level of items published in the firms’ annual reports listed on the Lisbon Euronext Stock Market, during the period of 2007-2009.
- Simplified business information: a technical position in accounting and taxationPublication . David, Fátima; Abreu, Rute; Carreira, Francisco José AlegriaThis paper is focused on Simplified Business Information (SBI) – “Informação Empresarial Simplificada” (IES), hereinafter IES, in the accounting and taxation context. IES is a new way for firms to deliver business information online to public services, by using a totally dematerialized procedure. The theoretical framework of this paper is based on accounting and taxation information that evaluate the impact of the online submission of the IES files, since firms fulfil, at once, four different obligations: 1) Deposit of annual accounts in the Commercial Registry of the Ministry of Justice; 2) Delivery of annual fiscal declaration to the Ministry of Finances and Public Administration; 3) Delivery of annual information to National Statistics Institute for statistical purposes; and 4) Delivery of information to the Portuguese Central Bank. Thus, the paper attempts to provide an understanding the adoption of the dematerialized procedure, because the increasing of a firm’s activity and changes in its accounting and taxation environment require new attitudes of disclosure information, as a key factor that negatively and positively influences the accounting and taxation regime, particularly on Portugal.