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O impacto das características dos conselhos de administração no desempenho de sustentabilidade das empresas cotadas no PSI20
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Orientador(es)
Resumo(s)
A sustentabilidade é um tema que tem vindo a ganhar mais relevância a nível
mundial nos últimos anos. Em 2016 entrou em vigor a Agenda 2030 onde constam 17
objetivos de sustentabilidade a cumprir até essa data e os esforços das empresas no
âmbito da sustentabilidade são essenciais para que seja possível atingir os mesmos. As
empresas portuguesas têm alguma urgência em acelerar os processos de sustentabilidade
uma vez que Portugal é um país signatário do Acordo de Paris.
Atualmente os stakeholders não se preocupam apenas com o desempenho
financeiro das empresas, mas também com os esforços feitos pelas empresas de forma
que estas sejam sustentáveis. O Corporate Governance visa alinhar os interesses das
empresas com os interesses dos stakeholders, de modo que é necessário saber que
características de Corporate Governance, mais especificamente as características do
Conselho de Administração, influenciam positivamente o desempenho de
sustentabilidade das empresas.
O presente estudo investiga a relação entre as características do conselho de
administração e o desempenho de sustentabilidade em empresas cotadas no PSI20. Com
a crescente importância atribuída ao Corporate Governance e à sustentabilidade,
compreender como as estruturas influenciam o desempenho sustentável torna-se
imperativo.
Foi adotada uma abordagem empírica, analisando uma amostra representativa de
empresas cotadas no PSI20 entre 2017 e 2022. Foram analisadas as seguintes
características do Conselho de Administração: Independência dos Diretores, Dualidade
de CEO e Diversidade de Género nos Conselhos de Administração. Concluindo que a
Diversidade de Género e a Independência dos Diretores impactam positivamente o
desempenho de sustentabilidade.
Sustainability is a subject that has been gaining relevance worldwide in the past few years. In 2016, the 2030 Agenda, which includes de 17 sustainable goals to be met by that year, came into effect and the companies’ efforts regarding sustainability are essential in order to achieve these goals. Portuguese companies have some urgency in accelerating the sustainability processes as Portugal is a signatory country of the Paris Agreement where the 2030 Agenda was set. At the moment, stakeholders are not just concerned with companies’ financial performance but also with companies’ efforts to be sustainable. Corporate Governance aims to align companies’ interests with stakeholders’ interests so that it’s necessary to know which characteristics of Corporate Governance, more specifically the characteristics of the Board of Directors that have a positive influence on the companies’ sustainability performance. This study analyses the relation between the characteristics of the board of directors and the sustainability performance of PSI20 listed companies. With the growing importance attributed to Corporate Governance and sustainability it is imperative to understand how structures influence the sustainable performance. An empirical approach was adopted to analyze a representative sample of PSI20 listed companies between 2017 and 2022. The following characteristics of the Board of Directors were analyzed: Director Independence, CEO Duality and Gender Diversity in the Boards of Directors. Concluding that Gender Diversity and Independence of Directors positively impact sustainability performance.
Sustainability is a subject that has been gaining relevance worldwide in the past few years. In 2016, the 2030 Agenda, which includes de 17 sustainable goals to be met by that year, came into effect and the companies’ efforts regarding sustainability are essential in order to achieve these goals. Portuguese companies have some urgency in accelerating the sustainability processes as Portugal is a signatory country of the Paris Agreement where the 2030 Agenda was set. At the moment, stakeholders are not just concerned with companies’ financial performance but also with companies’ efforts to be sustainable. Corporate Governance aims to align companies’ interests with stakeholders’ interests so that it’s necessary to know which characteristics of Corporate Governance, more specifically the characteristics of the Board of Directors that have a positive influence on the companies’ sustainability performance. This study analyses the relation between the characteristics of the board of directors and the sustainability performance of PSI20 listed companies. With the growing importance attributed to Corporate Governance and sustainability it is imperative to understand how structures influence the sustainable performance. An empirical approach was adopted to analyze a representative sample of PSI20 listed companies between 2017 and 2022. The following characteristics of the Board of Directors were analyzed: Director Independence, CEO Duality and Gender Diversity in the Boards of Directors. Concluding that Gender Diversity and Independence of Directors positively impact sustainability performance.
Descrição
Mestrado Bolonha em Ciências Empresariais
Palavras-chave
Corporate Governance Sustentabilidade Conselho de Administração PSI20 Desempenho Sustentável ESG Corporate Governance Sustainability Board of Directors PSI20 Sustainability Performance ESG
Contexto Educativo
Citação
Félix, João Pedro Caixinha (2023). “O impacto das características dos conselhos de administração no desempenho de sustentabilidade das empresas cotadas no PSI20”. Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão
Editora
Instituto Superior de Economia e Gestão