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Desafios no reporte de sustentabilidade nas Pequenas e Médias Empresas: a perspetiva dos contabilistas e dos empresários do nordeste transmontano
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A promoção na adoção de práticas de sustentabilidade pelas empresas bem como a transparência na divulgação dessas ações, tornou-se uma realidade crescente para as empresas e para os contabilistas. Deste modo, o presente trabalho de investigação tem como objetivo principal compreender e analisar os principais desafios que as Pequenas e Médias Empresas (PME) do Nordeste Transmontano enfrentam no reporte de sustentabilidade, considerando as perspetivas dos Contabilistas Certificados (CC) e dos empresários. Para alcançar este objetivo, foi utilizada uma metodologia quantitativa, suportada no método do inquérito por questionário, dirigido a 131 CC e a 99 empresários da região.
Os resultados evidenciam que, embora exista uma crescente consciencialização sobre a importância da sustentabilidade, as PME enfrentam barreiras significativas, nomeadamente limitações financeiras, técnicas e organizacionais, bem como falta de formação específica e dificuldades no acesso a informação sobre incentivos e apoios públicos. Verificou-se ainda que os CC apresentam maior sensibilidade para as exigências normativas e técnicas do reporte de sustentabilidade, enquanto os empresários demonstram lacunas de conhecimento e preparação para a adoção de práticas de reporte. As evidências ainda revelam um desfasamento entre a consciencialização e a prática, embora a importância do reporte seja reconhecida, a sua implementação ainda é limitada. Neste contexto, destaca-se o papel estratégico dos CC na promoção da transparência e na capacitação das PME, bem como a necessidade de apoio institucional e formação direcionada para facilitar a adoção das práticas impostas pela Diretiva (UE) 2022/2464 (CSRD).
The promotion of sustainability practices within companies, as well as transparency in disclosing such actions, has become increasingly relevant reality for both businesses and accountants. This dissertation aims to understand and analyze the main challenges faced by Small and Medium-Sized Enterprises (SMEs) in Northeast Portugal regarding sustainability reporting, considering the perspectives of Certified Accountants (CAs) and entrepreneurs. To achieve this goal, a quantitative methodology was applied, using a survey questionnaire, conducted with 131 CAs and 99 entrepreneurs from the region. The results show that, although there is an increasing awareness of the importance of sustainability, SMEs still face significant barriers, namely financial, technical, and organizational constraints, as well as a lack of specific training and difficulties in accessing information on incentives and public support programmes. Findings also reveal that CAs demonstrate greater sensitivity to regulatory and technical requirements for sustainability reporting, while entrepreneurs present knowledge gaps and limited preparation for adopting formal reporting practices. The outcomes further highlight a gap between awareness and practice. Although the importance of sustainability reporting is widely recognized, its implementation remains limited. In this context, the strategic role of CAs in promoting transparency and supporting SMEs is emphasized, as well as the need for institutional support and targeted training to facilitate the adoption of practices required by the Directive (EU) 2022/2464 (CSRD).
The promotion of sustainability practices within companies, as well as transparency in disclosing such actions, has become increasingly relevant reality for both businesses and accountants. This dissertation aims to understand and analyze the main challenges faced by Small and Medium-Sized Enterprises (SMEs) in Northeast Portugal regarding sustainability reporting, considering the perspectives of Certified Accountants (CAs) and entrepreneurs. To achieve this goal, a quantitative methodology was applied, using a survey questionnaire, conducted with 131 CAs and 99 entrepreneurs from the region. The results show that, although there is an increasing awareness of the importance of sustainability, SMEs still face significant barriers, namely financial, technical, and organizational constraints, as well as a lack of specific training and difficulties in accessing information on incentives and public support programmes. Findings also reveal that CAs demonstrate greater sensitivity to regulatory and technical requirements for sustainability reporting, while entrepreneurs present knowledge gaps and limited preparation for adopting formal reporting practices. The outcomes further highlight a gap between awareness and practice. Although the importance of sustainability reporting is widely recognized, its implementation remains limited. In this context, the strategic role of CAs in promoting transparency and supporting SMEs is emphasized, as well as the need for institutional support and targeted training to facilitate the adoption of practices required by the Directive (EU) 2022/2464 (CSRD).
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Sustentabilidade Diretiva CSRD Reporte de sustentabilidade Contabilistas certificados Empresários