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Publicação
A Sustentabilidade Empresarial
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Resumo(s)
A sustentabilidade empresarial é um tema de crescente relevância face aos desafios
ambientais, sociais e económicos das últimas décadas para as empresas, quer a nível
global, quer a nível nacional. Nesta investigação são exploradas as práticas de
sustentabilidade adotadas pelas empresas que pertencem ao sector económico da
água, analisando o seu impacto no desempenho financeiro e na perceção de mercado.
A metodologia da investigação a desenvolver implica duas partes complementares
entre si. A primeira parte apresenta a revisão da literatura que enquadra o conceito de
sustentabilidade empresarial, a sua evolução e as suas vertentes legal, normativa e
voluntária. Também foi analisado o sector económico da água no contexto
internacional e nacional. Na segunda parte foi desenvolvida uma análise empírica,
exploratória, com base num estudo de caso. O caso corresponde às empresas: EPAL
Empresa Portuguesa das Águas Livres e Águas do Vale do Tejo, que em conjunto
servem 89 municípios, e a escolha justifica-se pela importância estratégica no sector,
bem como pelos impactos ambientais, sociais e económicos das suas práticas
sustentáveis. O principal objetivo foi identificar e analisar as boas práticas de
sustentabilidade empresarial adotadas por estas empresas, avaliando a sua
conformidade com os Objetivos de Desenvolvimento Sustentável (ODS), Global
Reporting Iniciative (GRI) e a Agenda 2030. O estudo de caso realizado teve como base
a recolha de indicadores de sustentabilidade: Económico-Financeira, Ambiental e
Social, dos relatórios de sustentabilidade das empresas entre 2018 e 2023, o seu
tratamento estatístico com base em correlações de pearson, análise fatorial
exploratória e, por extração de um fator através da análise de componentes principais.
A análise estatística aplicada aos dados extraídos dos relatórios de sustentabilidade
permitiu identificar um conjunto de indicadores com elevada correlação, e a existência
de um fator, revelando uma tendência consistente de alinhamento com os objetivos
ambientais, económicos e sociais, sobretudo no caso da EPAL.
Corporate sustainability is a topic of growing relevance given the environmental, social and economic challenges faced by companies in recent decades, both globally and nationally. This research explores the sustainability practices adopted by companies in the water sector, analysing their impact on financial performance and market perception. The research methodology involves two complementary parts. The first part presents a literature review on the concept of corporate sustainability, its evolution and its legal, regulatory and voluntary aspects. The economic sector of water was also analysed in the international and national context. In the second part, an empirical, exploratory analysis was carried out, based on a case study. The case corresponds to the companies EPAL - Empresa Portuguesa das Águas Livres and Águas do Vale do Tejo, which together serve 89 municipalities and were chosen because of their strategic importance in the sector, as well as the environmental, social and economic impacts of their sustainable practices. The main objective was to identify and analyse the good practices of corporate sustainability adopted by these companies, assessing their compliance with the Sustainable Development Goals (SDGs), the Global Reporting Initiative (GRI) and the 2030 Agenda. The case study was based on the collection of sustainability indicators: Economic-Financial, Environmental and Social from sustainability reports between 2018 and 2023, their statistical treatment based on Pearson correlations, exploratory factor analysis and, by extraction of a factor through principal component analysis. The statistical analysis applied to the data extracted from the sustainability reports allowed the identification of a set of indicators with high correlation, and the existence of a factor, revealing a consistent trend of alignment with environmental, economic and social objectives, especially in the case of EPAL.
Corporate sustainability is a topic of growing relevance given the environmental, social and economic challenges faced by companies in recent decades, both globally and nationally. This research explores the sustainability practices adopted by companies in the water sector, analysing their impact on financial performance and market perception. The research methodology involves two complementary parts. The first part presents a literature review on the concept of corporate sustainability, its evolution and its legal, regulatory and voluntary aspects. The economic sector of water was also analysed in the international and national context. In the second part, an empirical, exploratory analysis was carried out, based on a case study. The case corresponds to the companies EPAL - Empresa Portuguesa das Águas Livres and Águas do Vale do Tejo, which together serve 89 municipalities and were chosen because of their strategic importance in the sector, as well as the environmental, social and economic impacts of their sustainable practices. The main objective was to identify and analyse the good practices of corporate sustainability adopted by these companies, assessing their compliance with the Sustainable Development Goals (SDGs), the Global Reporting Initiative (GRI) and the 2030 Agenda. The case study was based on the collection of sustainability indicators: Economic-Financial, Environmental and Social from sustainability reports between 2018 and 2023, their statistical treatment based on Pearson correlations, exploratory factor analysis and, by extraction of a factor through principal component analysis. The statistical analysis applied to the data extracted from the sustainability reports allowed the identification of a set of indicators with high correlation, and the existence of a factor, revealing a consistent trend of alignment with environmental, economic and social objectives, especially in the case of EPAL.
Descrição
Palavras-chave
Sustentabilidade Sector da Água ODS Relatórios de Sustentabilidade Sustainability Water Sector SDGs Sustainability Reports