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Authors
Advisor(s)
Abstract(s)
A par da informação financeira, a informação não financeira (relatórios de sustentabilidade ou relatórios integrados) tem vindo a ganhar cada vez mais relevância nos relatos elaborados pelas empresas. A diversidade e a complexidade da informação fornecida por uma empresa ao exterior têm ganho uma ponderação acrescida na perceção do valor gerado pela empresa. Neste contexto, a dissertação tem como objetivo identificar os fatores que determinam a decisão de uma empresa obter, ou não, uma opinião, por parte de auditores, sobre a informação não financeira apresentada no relatório anual, no relatório integrado ou em relatórios de sustentabilidade. Para o presente estudo, recorreu-se à lista de 105 entidades presentes no CDP Water A-List, reconhecidas internacionalmente por evidenciarem as melhores práticas e divulgações sobre a água, onde foi verificada a presença ou ausência de uma relatório de assurance e estudado o comportamento das variáveis escolhidas. Contrariamente ao que se esperava, verificou-se uma associação negativa entre a dimensão e a rentabilidade com a presença do assurance. As hipóteses que envolvem as variáveis de corporate governance foram todas satisfeitas, estando em conformidade com a literatura e reforçando a relevância desta temática na hora de escolher ter a presença do assurance na informação não financeira.
In addition to financial information, non-financial information (sustainability reports or integrated reports) has gained increasing relevance in the reports prepared by companies. The diversity and complexity of information provided by a company abroad has gained increasing weight in the perception of the value generated by the company. In this context, the dissertation aims to identify the factors that determine the decision of a company to obtain, or not, an opinion, by auditors, on the non-financial information presented in the annual report, in the integrated report or in sustainability reports. For this study, it was used a list of 105 entities present in the CDP Water A-List, internationally recognized for showing the best practices and disclosures about water, where the presence or absence of an assurance report was verified, and it was studied the behavior of the chosen variables. Contrary to expectations, there was a negative association between size and profitability with the presence of assurance. The hypotheses involving the corporate governance variables were all satisfied, being in accordance with the literature and reinforcing the relevance of this theme when choosing to have the presence of assurance in non-financial information.
In addition to financial information, non-financial information (sustainability reports or integrated reports) has gained increasing relevance in the reports prepared by companies. The diversity and complexity of information provided by a company abroad has gained increasing weight in the perception of the value generated by the company. In this context, the dissertation aims to identify the factors that determine the decision of a company to obtain, or not, an opinion, by auditors, on the non-financial information presented in the annual report, in the integrated report or in sustainability reports. For this study, it was used a list of 105 entities present in the CDP Water A-List, internationally recognized for showing the best practices and disclosures about water, where the presence or absence of an assurance report was verified, and it was studied the behavior of the chosen variables. Contrary to expectations, there was a negative association between size and profitability with the presence of assurance. The hypotheses involving the corporate governance variables were all satisfied, being in accordance with the literature and reinforcing the relevance of this theme when choosing to have the presence of assurance in non-financial information.
Description
Mestrado Bolonha em Contabilidade, Fiscalidade e Finanças Empresariais
Keywords
Assurance Informação não financeira Relatórios de sustentabilidade Relatórios Integrados Non-financial information CSR Report Integrated Report
Pedagogical Context
Citation
Rodrigues, Tiago Aquiles Lopes (2021). "Determinantes do assurance da informação não financeira : o caso das empresas do CDP". Dissertação de Mestrado, Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Publisher
Instituto Superior de Economia e Gestão