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As características das empresas portuguesas que adotam as Guidelines do Global Reporting Initiative
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A presente investigação teve como objetivo analisar as características das 500 maiores empresas portuguesas de acordo com a Revista Exame (2015) que divulgam informação de sustentabilidade através de pelo menos um indicador de acordo com as guidelines do Global Reporting Initiative (GRI), que são as mais utilizadas a nível mundial. Os dados foram obtidos através da análise dos relatórios divulgados pelas empresas analisadas e os fornecidos pela Revista Exame (2015). Através de um modelo probit, uma ANOVA e um Qui-quadrado foi possível concluir que a dimensão da empresa, a sua rendibilidade, o seu endividamento e o facto de a empresa pertencer a um setor poluente ou ligado ao consumidor final não justificam a adoção de pelo menos um indicador do GRI a nível individual. Contudo, ao analisarem-se as características de forma combinada no software Fuzzy-set Qualitative Comparative Analysis (fsQCA), verificou-se que têm influência na adoção de pelo menos um indicador do GRI. Concluiu-se que a combinação que melhor representa as maiores empresas portuguesas que divulgam pelo menos indicador do GRI são as que são rentáveis e que estão no perímetro de consolidação do relatório da empresa-mãe que divulga informação de sustentabilidade auditada. Concluiu-se ainda que pelo menos uma das características de rendibilidade positiva, dimensão e reduzido endividamento se encontravam nas combinações obtidas, demonstrando que, aliado a outras características, as empresas necessitam de ter recursos para suportar os custos inerentes à sua divulgação.
The aim of this study was to analyze the characteristics of the 500 largest Portuguese companies according to Revista Exame (2015), which disclose sustainability information through at least one indicator according to the Global Reporting Initiative (GRI) guidelines, which are the most widely used worldwide. The data was obtained by analyzing the reports published by the analyzed companies and published by the Revista Exame (2015). By means of a probit model, an ANOVA and a chi-squared analysis it was concluded that the size of the business, profitability, debt and the fact that the company is part of a polluting industry or related to the final customer does not impact at an individual level the decision to adopt at least one of the GRI indicators. However, by analyzing the combined characteristics in the Fuzzy set of Qualitative Comparative Analysis (fsQCA) software, it was determined that these have an impact on the adoption of at least one GRI indicator. It was concluded that the combination that best represents the largest Portuguese companies that disclose at least the GRI indicator is a profitable company that discloses audited sustainability information in the consolidation scope of the parent company's report. It was also concluded that at least one of the characteristics of positive profitability, high dimension, and lower debt was obtained in the causal combinations, which shows that companies, in combination with other functions, must be able to afford to support the costs of disclosure.
The aim of this study was to analyze the characteristics of the 500 largest Portuguese companies according to Revista Exame (2015), which disclose sustainability information through at least one indicator according to the Global Reporting Initiative (GRI) guidelines, which are the most widely used worldwide. The data was obtained by analyzing the reports published by the analyzed companies and published by the Revista Exame (2015). By means of a probit model, an ANOVA and a chi-squared analysis it was concluded that the size of the business, profitability, debt and the fact that the company is part of a polluting industry or related to the final customer does not impact at an individual level the decision to adopt at least one of the GRI indicators. However, by analyzing the combined characteristics in the Fuzzy set of Qualitative Comparative Analysis (fsQCA) software, it was determined that these have an impact on the adoption of at least one GRI indicator. It was concluded that the combination that best represents the largest Portuguese companies that disclose at least the GRI indicator is a profitable company that discloses audited sustainability information in the consolidation scope of the parent company's report. It was also concluded that at least one of the characteristics of positive profitability, high dimension, and lower debt was obtained in the causal combinations, which shows that companies, in combination with other functions, must be able to afford to support the costs of disclosure.
Descrição
Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
Global Reporting Initiative Qualitative Comparative Analysis Responsabilidade Social Empresarial Sustentabilidade Corporate Social Responsibility Sustainability
Contexto Educativo
Citação
Costa, Eva Michelle van Driel (2017). "As características das empresas portuguesas que adotam as Guidelines do Global Reporting Initiative". Dissertação de Mestrado, Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão