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Publicação
O relato ambiental nas empresas do PSI-20
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Orientador(es)
Resumo(s)
During the past few decades, the concepts of sustainable development and Corporate Social Responsibility (CSR) have appeared as a challenge that companies must face, because they place “the environment (…) at the same level of strictly economic results” (Mendes, 2007:iv).
CSR entrepreneurial policies and reporting are mostly voluntary compromises made by business organizations, especially when they concern the natural environment.
On a global scale, no mandatory international accounting standard, exclusively concerning the financial accounting and reporting procedures on environmental matters, has yet been issued.
This study seeks to analyze some of the factors that may be significantly related to environmental disclosure practices on behalf of the Portuguese companies listed in the PSI-20 Index.
Portuguese and international literature has summarized these factors to a set of corporate features which may be associated with environmental disclosures in the companies’ annual reports and accounts. Following these studies, we identified: size and leverage.
Descrição
Comunicação apresentada nas XXIII Jornadas Hispano-Lusas de Gestión Científica: Bases para Emprender y Gestionar con Racionalidad Económica y Transparencia. 7/8/9 febrero 2013, Málaga, España
Palavras-chave
Size Leverage Environmental reporting