Enquadramento: A HD é uma TSFR essencial à manutenção da vida da pessoa com DRC estadio 5. Da realização desta TSFR, emergem desafios e transições significativas tanto para a pessoa submetida à HD, como para os CI. O papel desempenhado pelos CI é fulcral no apoio destas pessoas, tornando-se necessário que os enfermeiros identifiquem as necessidades do CI, capacitando-o para lidar com exigente papel que vai assu...
Drawing on a complementary perspective of the agency, legitimacy and institutional theories, the purpose of this paper is to investigate the influence of board of directors' characteristics on the level of non-financial reporting compliance, imposed by the Portuguese Decree-Law (DL) no 89/2017. Based on a sample of Portuguese listed companies, the research methodology uses a content analysis of the annual repor...
The Directive 2014/95 EU, 22 October 2014, on disclosure of non-financial information, marks the beginning of a new stage in reporting of companies in the European Union (EU). This directive was transposed to Portugal through the Decree-Law No. 89/2017, of 28th July. This legislation establishes that large public interest companies, with more than 500 employees, must present annually, and since the 2017 financi...
The level of globalization presented in the 21st century generates in the companies an extremely complex and competitive business environment, requiring efforts to improve the information disclosed, to ensure a higher level of transparency and comparability between different countries. In this context, the Non-Financial Reporting Directive 2014/95 / EU as implemented, since 2017, the obligation for public inter...