5 documents found, page 1 of 1
Purpose, Care, and Sustainability: Building Ethical Economies for Ageing World
Silva, Maria Luísa; Neto, Paulo; Rodrigues, Maria AlbertinaObjective: To explore how the alignment between organizational purpose, care practices, and sustainability can support regenerative and ethical economic models in a context of accelerated population ageing. The paper proposes a framework that positions the care economy as a central response to current social and territorial challenges. Methodology: Qualitative and exploratory approach based on: (1) Interdiscipl...
The views of stakeholders on mandatory or voluntary use of a simplified standar...
Gomes Dos Santos, Paula; Albuquerque, Fábio; Rodrigues, Maria Albertina; Almeida, Ana: This paper investigates the variables that may explain the views of stakeholders regarding the need for a simplified non-financial reporting (NFR) standard for small and medium-sized enterprises (SMEs) in the European Union (EU) and whether this standard should be mandatory or voluntary. This paper uses, as a source, 588 answers provided by different groups of stakeholders within the process of public consult...
A geographical comparison of Assurance on Integrated Reporting
Rodrigues, Maria Albertina; Morais, Ana IsabelThis paper explores the report of the companies. The focus is on Integrated Reporting – IR that presents financial and non-financial information through integrated thinking. An Integrated Reporting presents a hybrid situation because it includes financial information that is subjected to a mandatory audit, and non-financial information that can be assured in a voluntary basis. In this way, the inclusion of assu...
A geographical comparison of assurance on integrated reporting
Rodrigues, Maria Albertina; Morais, AnaThis paper explores the report of the companies. The focus is on Integrated Reporting – IR that presents financial and non-financial information through integrated thinking. An Integrated Reporting presents a hybrid situation because it includes financial information that is subjected to a mandatory audit, and non-financial information that can be assured in a voluntary basis. In this way, the inclusion of assu...
Relatórios de garantia de fiabilidade no relato Integrado Assurance on Integrat...
Rodrigues, Maria Albertina; Morais, Ana; Ribeiro, ClaudiaO Relato Integrado tem assumido maior relevância enquanto ferramenta para a aferição da sustentabilidade empresarial pelos investidores. Um Relato Integrado fornece informações sobre a avaliação de risco e o crescimento potencial de valor futuro. Desta forma, influencia a gestão do risco e a auditoria e leva à necessidade de novas estruturas conceptuais de relatórios de garantia de fiabilidade de forma a assegu...