Autor(es):
Pina, Solângela Gertrudes Fernandes ; Costa, Cláudia S. ; Monte, Ana Paula ; Maia, Tânia ; Correia, Pedro Miguel Alves Ribeiro ; Resende, Sérgio André Lopes
Data: 2023
Identificador Persistente: http://hdl.handle.net/10198/28700
Origem: Biblioteca Digital do IPB
Assunto(s): Corporate social responsibility (CSR); Sustainable development; GRI; Sustainability report; Public-local companies; Responsabilidade social das empresas; Desenvolvimento sustentável; Relatórios de sustentabilidade; Empresas locais
Descrição
In today’s business world, social responsibility is crucial because many societal issues stem from companies’ actions. Therefore, it is essential to have socially responsible companies that support sustainable development principles and strive to create a fairer and more equitable society in economic, social, and environmental aspects. To ensure transparency, companies should share both positive and negative impacts achieved through sustainable practices in a sustainability report for their stakeholders. This paper analyzes the sustainability reports of public-local companies in Portugal using the Global Reporting Initiative (GRI) indicators to evaluate their social responsibility practices. The analysis combines qualitative and quantitative data from the reports disclosed on the local public company’s website. Unfortunately, it was found that social responsibility practices still need to be standard in these companies. Only a few companies publish sustainability reports, which are still in their early stages. The economic dimension is the most widely reported as it is easier to quantify and collect data.
