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Sustainability reporting and stakeholder engagement : the case of oil companies in the Iberian Peninsula
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Autores
Orientador(es)
Resumo(s)
A identificação das questões fundamentais para os destinatários da informação
financeira e não financeira, bem como das preocupações dos stakeholders é essencial para
assegurar a materialidade e qualidade do relato.
O presente trabalho tem como objetivo analisar a qualidade dos relatórios não
financeiros das três maiores empresas do setor petrolífero na Península Ibérica e compreender
o envolvimento dos stakeholders na materialidade desses relatos. Para tal, foi realizada uma
análise de conteúdo aos relatórios de sustentabilidade dessas empresas – Galp, Repsol e Cepsa
– publicados de acordo com as normas do Global Reporting Initiative (GRI) no período
compreendido entre 2019 e 2022.
Os resultados mostram que as três empresas seguem de forma rigorosa as normas GRI
e demonstram ter atenção ao envolvimento dos seus stakeholders na tomada de decisões. Além
disso, as três empresas apresentam um bom nível de divulgação da materialidade resultando
numa maior qualidade dos relatórios. Durante a análise dos relatórios foi notório que, ao longo
dos anos, as preocupações com estas divulgações têm aumentado significativamente, nas três
empresas, permitindo um envolvimento dos stakeholders de maneira mais notória. Desse modo,
os resultados deste estudo estão em conformidade com as previsões e as conclusões de estudos
anteriores realizadas.
Identifying the key issues for the recipients of financial and non-financial information, as well as the concerns of stakeholders, is essential to ensure the materiality and quality of reporting. The aim of this paper is to analyze the quality of the non-financial reports of the three largest oil companies in the Iberian Peninsula and to understand the involvement of stakeholders in the materiality of these reports. To this end, a content analysis was carried out on the sustainability reports of these companies - Galp, Repsol and Cepsa - published in accordance with the Global Reporting Initiative (GRI) standards for the period between 2019 and 2022. The results show that the three companies strictly follow the GRI standards and demonstrate that they pay attention to the involvement of their stakeholders in decision-making. In addition, the three companies have a good level of materiality disclosure, resulting in higher quality reports. During the analysis of the reports, it was clear that, over the years, concerns about these disclosures have increased significantly in the three companies, allowing for more notable stakeholder involvement. In this way, the results of this study are in line with the predictions and conclusions of previous studies.
Identifying the key issues for the recipients of financial and non-financial information, as well as the concerns of stakeholders, is essential to ensure the materiality and quality of reporting. The aim of this paper is to analyze the quality of the non-financial reports of the three largest oil companies in the Iberian Peninsula and to understand the involvement of stakeholders in the materiality of these reports. To this end, a content analysis was carried out on the sustainability reports of these companies - Galp, Repsol and Cepsa - published in accordance with the Global Reporting Initiative (GRI) standards for the period between 2019 and 2022. The results show that the three companies strictly follow the GRI standards and demonstrate that they pay attention to the involvement of their stakeholders in decision-making. In addition, the three companies have a good level of materiality disclosure, resulting in higher quality reports. During the analysis of the reports, it was clear that, over the years, concerns about these disclosures have increased significantly in the three companies, allowing for more notable stakeholder involvement. In this way, the results of this study are in line with the predictions and conclusions of previous studies.
Descrição
Mestrado Bolonha em Contabilidade
Palavras-chave
Relato de Sustentabilidade GRI Setor petrolífero Península Ibérica Stakeholder Engagement Materialidade Sustainability Reporting GRI Oil Sector Iberian Peninsula Stakeholder Engagement Materiality
Contexto Educativo
Citação
Peixoto, Salomé Magalhães (2024). “Sustainability reporting and stakeholder engagement : the case of oil companies in the Iberian Peninsula”. Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão
Editora
Instituto Superior de Economia e Gestão