| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.85 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O conceito de sustentabilidade ganhou maior relevância na última parte do século XX, à medida que se percebeu a necessidade de romper com os objetivos económicos e industriais que priorizavam a perspetiva económica sobre as preocupações ambientais e sociais (Silva, Silva, Brito, Souza, & Lima, 2020). A consciencialização sobre a importância da sustentabilidade cresceu com a evidência dos perigos da industrialização e do consumo excessivo. Os desafios globais, como mudanças climáticas, degradação ambiental, desigualdades socioeconómicas e escassez de recursos, destacam a necessidade urgente de adotar abordagens sustentáveis em todas as esferas da vida humana (Shi, Han, Yang, & Gao, 2019). A sustentabilidade busca um equilíbrio entre aspetos ambientais, sociais e económicos, reconhecendo que estão interligados e se influenciam mutuamente (Ferrer, Moreira, & Jesus, 2019). No contexto ambiental, a
sustentabilidade promove a conservação de recursos naturais, proteção da biodiversidade e mitigação dos impactos negativos das atividades humanas, através de práticas responsáveis de uso da terra, gestão eficiente de resíduos, redução da poluição e transição para energias renováveis. Socialmente, aborda questões de justiça, equidade e inclusão, garantindo condições de vida dignas, educação de qualidade, cuidados de saúde adequados e oportunidades de emprego para todos. Economicamente, implica repensar o modelo de desenvolvimento tradicional, buscando uma economia mais sustentável com práticas responsáveis de produção e consumo, investimentos em tecnologias limpas e incentivo à inovação (Christensen, Hail, & Leuz, 2021; Prates & Avelino, 2024). É no contexto dos desafios da sustentabilidade que se desenvolve este trabalho, mais concretamente com o propósito de analisar a estrutura de relato da
sustentabilidade das empresas cotadas na Euronext Lisboa que integram o PSI e, nesse âmbito, identificar o nível de compreensão acerca dos seus impactos ambientais, como estão a relatá-los e que fatores influenciam a sua divulgação, incluindo a análise da adoção das GRI standards, avaliando como essas empresas adotam e implementam essas normas nos seus relatórios de sustentabilidade. Para lhe dar resposta, o estudo segue uma metodologia de natureza qualitativa, com uma forte componente interpretativa. A recolha de dados será feita com base em fontes de dados secundários, fundamentalmente diretrizes e relatórios, para o período de 2017 a 2021. Globalmente, os resultados mostram que, ainda que as empresas que integram o PSI-20 venham elaborando relatórios para comunicarem o seu desempenho financeiro, social e ambiental aos stakeholders, o tipo de informação que divulgam, neste âmbito, tende a ser mais qualitativa, sugerindo que estas empresas ainda veem o relato da sustentabilidade como uma ferramenta de marketing e não tanto como um meio para demonstrarem práticas de criação de valor a longo
prazo. Embora se identifique uma tendência crescente no relato da sustentabilidade, ainda que mais evidente em empresas com foco específico em sustentabilidade, há ainda espaço para melhorar.
The concept of sustainability gained greater relevance in the latter part of the 20th century as the need to break away from economic and industrial objectives that prioritized economic perspectives over environmental and social concerns became apparent (Silva, Silva, Brito, Souza, & Lima, 2020). Awareness of the importance of sustainability grew with the evidence of the dangers of industrialization and excessive consumption. Global challenges such as climate change, environmental degradation, socioeconomic inequalities, and resource scarcity highlight the urgent need to adopt sustainable approaches in all spheres of human life (Shi, Han, Yang, & Gao, 2019). In recent decades, constant changes have been observed in society, particularly regarding the environmental and social issues caused by companies. Sustainability seeks a balance between environmental, social, and economic aspects, recognizing that they are interconnected and mutually influential (Ferrer, Moreira, & Jesus, 2019). In the environmental context, sustainability promotes the conservation of natural resources, protection of biodiversity, and mitigation of the negative impacts of human activities through responsible land use practices, efficient waste management, pollution reduction, and the transition to renewable energies. Socially, it addresses issues of justice, equity, and inclusion, ensuring dignified living conditions, quality education, adequate healthcare, and employment opportunities for all. Economically, it implies rethinking the traditional development model, seeking a more sustainable economy with responsible production and consumption practices, investments in clean technologies, and encouragement of innovation (Christensen, Hail, & Leuz, 2021; Prates & Avelino, 2024). It is within the context of sustainability challenges that this work is developed, specifically aiming to analyze the sustainability reporting structure of companies listed on Euronext Lisbon that are part of the PSI, and, in this context, to identify the level of understanding of their environmental impacts, how they are reporting them, and the factors influencing their disclosure, including the analysis of the adoption of GRI standards, evaluating how these companies adopt and implement these standards in their sustainability reports. To address this, the study follows a qualitative methodology with a strong interpretative component. Data collection will be based on secondary data sources, primarily guidelines and reports, for the period from 2017 to 2021. Overall, the results show that, although the companies that make up the PSI have been preparing reports to communicate their financial, social, and environmental performance to stakeholders, the type of information they disclose in this area tends to be more qualitative, suggesting that these companies still view sustainability reporting as a marketing tool rather than as a means to demonstrate long-term value creation practices. While there is an identified growing trend in sustainability reporting, more evident in companies specifically focused on sustainability, there is still room for improvement.
The concept of sustainability gained greater relevance in the latter part of the 20th century as the need to break away from economic and industrial objectives that prioritized economic perspectives over environmental and social concerns became apparent (Silva, Silva, Brito, Souza, & Lima, 2020). Awareness of the importance of sustainability grew with the evidence of the dangers of industrialization and excessive consumption. Global challenges such as climate change, environmental degradation, socioeconomic inequalities, and resource scarcity highlight the urgent need to adopt sustainable approaches in all spheres of human life (Shi, Han, Yang, & Gao, 2019). In recent decades, constant changes have been observed in society, particularly regarding the environmental and social issues caused by companies. Sustainability seeks a balance between environmental, social, and economic aspects, recognizing that they are interconnected and mutually influential (Ferrer, Moreira, & Jesus, 2019). In the environmental context, sustainability promotes the conservation of natural resources, protection of biodiversity, and mitigation of the negative impacts of human activities through responsible land use practices, efficient waste management, pollution reduction, and the transition to renewable energies. Socially, it addresses issues of justice, equity, and inclusion, ensuring dignified living conditions, quality education, adequate healthcare, and employment opportunities for all. Economically, it implies rethinking the traditional development model, seeking a more sustainable economy with responsible production and consumption practices, investments in clean technologies, and encouragement of innovation (Christensen, Hail, & Leuz, 2021; Prates & Avelino, 2024). It is within the context of sustainability challenges that this work is developed, specifically aiming to analyze the sustainability reporting structure of companies listed on Euronext Lisbon that are part of the PSI, and, in this context, to identify the level of understanding of their environmental impacts, how they are reporting them, and the factors influencing their disclosure, including the analysis of the adoption of GRI standards, evaluating how these companies adopt and implement these standards in their sustainability reports. To address this, the study follows a qualitative methodology with a strong interpretative component. Data collection will be based on secondary data sources, primarily guidelines and reports, for the period from 2017 to 2021. Overall, the results show that, although the companies that make up the PSI have been preparing reports to communicate their financial, social, and environmental performance to stakeholders, the type of information they disclose in this area tends to be more qualitative, suggesting that these companies still view sustainability reporting as a marketing tool rather than as a means to demonstrate long-term value creation practices. While there is an identified growing trend in sustainability reporting, more evident in companies specifically focused on sustainability, there is still room for improvement.
Description
Mestrado em IPB-ESTG e ASSOCIAÇÃO DE POLITÉCNICOS DO NORTE (APNOR): Instituto Politécnico do Cávado e do Ave, Instituto Politécnico de Viana do Castelo
Keywords
Sustentabilidade PSI GRI Responsabilidade ambiental e social Divulgação voluntária