| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.2 MB | Adobe PDF |
Authors
Abstract(s)
Ao longo das últimas décadas, a consciencialização e preocupação por parte dos stakeholders e das empresas no que concerne a um comportamento socialmente responsável, é cada vez mais valorizado, assim como a forma como as entidades procedem à sua divulgação e respetivo relato.
Inseridas no ramo da indústria alimentar, as empresas que efetuam abate de animais, mais vulgarmente designadas de matadouros, são entidades que têm sido pouco estudadas e referenciadas, em temas como a Responsabilidade Social Empresarial (RSE) e sobre as exigências de relato financeiro e não financeiro, nomeadamente para relatar as suas práticas de RSE.
Neste sentido, o presente estudo teve como principais objetivos compreender a realidade dos matadouros portugueses no que respeita às exigências de relato não financeiro, que modelos que empregam, o sistema normativo que utilizam como linha orientadora assim como quem elabora os relatórios. O segundo objetivo deste trabalho é compreender, no caso dos matadouros que não divulguem/apresentem relatórios de informação não financeira, os motivos da não apresentação dos mesmos.
De forma a dar resposta aos objetivos estabelecidos para este estudo, procedeu-se à construção e aplicação de um questionário a uma amostra constituída por 41 matadouros portugueses. Neste contexto, foi possível observar que na grande maioria das empresas, há uma valorização nítida atribuída à RSE e às exigências de relato de sustentabilidade, embora apenas em 11 das entidades inquiridas se verifique efetiva receção e acolhimento desta temática e a respetiva divulgação de relato não financeiro das mesmas.
Over the last few decades, awareness and concern on the part of stakeholders and companies regarding socially responsible behaviour has been increasingly valued, as has the way in which entities disclose and report on it. As part of the food industry, companies that slaughter animals, more commonly known as slaughterhouses, are entities that have been little studied and referenced on topics such as Corporate Social Responsibility (CSR) and financial and non-financial reporting requirements, namely to report their CSR practices. In this sense, the main objectives of this study were to understand the reality of portuguese slaughterhouses in terms of non-financial reporting requirements, which models they use, the regulatory system they use as a guideline and who prepares the reports. The second objective of this work is to understand, in the case of slaughterhouses that do not disclose//submit non-financial information reports, the reasons for not submitting them. In order to meet the objectives set for this study, a questionnaire was constructed and applied to a sample of 41 Portuguese slaughterhouses. In this context, it was possible to observe that in the vast majority of companies, there is a clear appreciation of CSR and sustainability reporting requirements, although only 11 of the organisations surveyed actually received and embraced this issue and disclosed their non-financial reports.
Over the last few decades, awareness and concern on the part of stakeholders and companies regarding socially responsible behaviour has been increasingly valued, as has the way in which entities disclose and report on it. As part of the food industry, companies that slaughter animals, more commonly known as slaughterhouses, are entities that have been little studied and referenced on topics such as Corporate Social Responsibility (CSR) and financial and non-financial reporting requirements, namely to report their CSR practices. In this sense, the main objectives of this study were to understand the reality of portuguese slaughterhouses in terms of non-financial reporting requirements, which models they use, the regulatory system they use as a guideline and who prepares the reports. The second objective of this work is to understand, in the case of slaughterhouses that do not disclose//submit non-financial information reports, the reasons for not submitting them. In order to meet the objectives set for this study, a questionnaire was constructed and applied to a sample of 41 Portuguese slaughterhouses. In this context, it was possible to observe that in the vast majority of companies, there is a clear appreciation of CSR and sustainability reporting requirements, although only 11 of the organisations surveyed actually received and embraced this issue and disclosed their non-financial reports.
Description
Keywords
Responsabilidade social Sustentabilidade Matadouros portugueses Exigências de relato Indicadores de desempenho