37 documents found, page 1 of 4
Determinants of online-reporting on sustainable development goals: the case of ...
Monteiro, Sónia; Ribeiro, Verónica; Vilhena, Estela; Lemos, Kátia; Molho, CristianaPurpose – Some studies investigate the determinants of sustainability/integrated reporting in Higher Education Institutions (HEIs). However, empirical research is still very embryonic in the scope of sustainable development goals (SDGs). As far as the authors are aware, previous research related to reporting in HEIs has not considered the linkage with the SDGs. Thus, this paper aims to analyse the disclosure on...
Measuring Sustainable Practices in Agribusiness: A Bibliometric Analysis
Monteiro, Sónia; Quesado, Patricia; Ribeiro, Verónica; Fernandes, Maria Eduarda; Eugénio, Teresa; Costa, JoãoAs global concerns for sustainability matters have gained attention for businesses, industries, and economies, including agribusiness, the need to investigate the indicators that could evaluate sustainable performance in this sector has also risen. This paper aims to analyse the scientific production in the last decade (2011-2022) related to sustainable indicators (environmental, economic, social and ESG (Envir...
Bibliometric Analysis of Sustainable Indicators in Agribusiness
Monteiro, Sónia; Quesado, Patricia; Ribeiro, Verónica; Fernandes, Eduarda; Eugénio, Teresa; Costa, JoãoThe aim of this paper is to analyze the scientific production in the last decade (2011–2022) related to sustainable indicators (environmental, economic, social and ESG—Environmental, Social and Governance) in agribusiness. As methodology, a bibliometric study was carried out on articles from Scopus database. Afterwards, the most cited articles, journals and countries were analyzed, as well as a thematic analysi...
The 2030 agenda in non-financial reporting: drivers for sustainable development...
Loureiro, Alice; Monteiro, Sónia; Aibar Guzman, Beatriz; Ribeiro, Verónica; Lemos, KátiaObjective: This study examines how the largest Portuguese companies integrate information on the Sustainable Development Goals (SDGs) in their non-financial reports, and analyses some potential drivers of SDG reporting (SDGR). Methodology: Standalone non-financial reports were collected from 2016 to 2022, resulting in a total of 161 reports from 41 companies. Through content analysis, a disclosure index was dev...
Evaluating the performance of Portuguese municipalities regarding the Sustainab...
Molho, Cristiana; Monteiro, Sónia; Ribeiro, VerónicaMunicipalities play a key role in the local contribution to the Sustainable Development Goals (SDGs). However, there is still a lack of evaluation of progress in specific contexts and analysis of influencing factors. This study analyses the performance of Portuguese municipalities, considering the indicators published on the ODSlocal platform. The results show that most of the targets have not yet been fulfille...
Exploring the SDGs in the Non-Financial Reporting Practices by the Largest Port...
Loureiro, Alice; Monteiro, Sónia; Ribeiro, VerónicaThe apparent commitment of Portuguese corporations to the Sustainable Development Goals (SDGs) is still limited. Therefore, this chapter aims to address this gap by conducting a detailed descriptive analysis of SDGs reporting practices in the largest Portuguese companies over a 5-year period (2016-2020), following the approval of the 2030 Agenda. The specific objectives of this analysis are to understand how th...
Determinants of the sustainable development goals disclosure on websites of Por...
Monteiro, Sónia; Ribeiro, Verónica; Gomes, PatriciaThis paper aims to analyse the Sustainable Development Goals (SDG) related-disclosure practices on the internet, as well as to identify the main drivers of SDGs e-reporting in Portuguese municipalities. A qualitative methodology was adopted through the content analysis of all the 308 Portuguese municipalities’ websites. Based on theoretical assumptions of legitimacy and stakeholder theories, we associate the SD...
Influential factors behind SDGs related-disclosure in large Portuguese companie...
Loureiro, Alice; Monteiro, Sónia; Ribeiro, Verónica; Lemos, KátiaIn 2015, the United Nations approved the 2030 Agenda defining 17 Sustainable Development Goals (SDGs), and 169 targets. Among those, the target 12.6 encourages companies to adopt sustainable practices and to integrate sustainability information into their reporting cycle. Thus, the aim of this paper is to understand whether ISO certification is a determinant factor in SDGs reporting. Standalone non-financial re...
Bibliometric Analysis of Sustainable Indicators in Agribusiness
Monteiro, Sónia; Quesado, Patrícia; Ribeiro, Verónica; Fernandes, Maria Eduarda; Eugénio, Teresa; Costa, João; Rodrigues, Hugo; Tomás, MarinaThe aim of this paper is to analyze the scientific production in the last decade (2011–2022) related to sustainable indicators (environmental, economic, social and ESG—Environmental, Social and Governance) in agribusiness. As methodology, a bibliometric study was carried out on articles from Scopus database. Afterwards, the most cited articles, journals and countries were analyzed, as well as a thematic analysi...
Environmental strategy & management and accounting information system’s relatio...
Monteiro, Sónia; Ribeiro, VerónicaLiterature review suggests that environmental strategic alignment and the environmental management accounting practices’ adoption, is influenced not only by institutional pressure (coercive, mimetic and normative), but also by the organization’s characteristics. The aim of this paper is twofold: a) to analyse, from a theoretical point of view, the implications of considering the environmental variables into the...