Browsing by Author "Branco, Manuel Castelo"
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- Circular Economy for Cities and Sustainable Development: The Case of the Portuguese City of LeiriaPublication . Antunes, João Cesar Cadima; Eugénio, Teresa; Branco, Manuel CasteloThe principles of the circular economy play a central role in the global economy, and its application is suggested in the context of business and urban development for creating cities capable of reinventing themselves in the long term. The main objective of this study is to assess the perception of the inhabitants of the city of Leiria (Portugal) regarding the concept of the circular economy and the acceptance of circular actions and projects, gathering their opinions and motivations, and understanding the challenges they perceive for implementing the circular economy. This study is relevant because, to date, no work has analyzed the circular practices of citizens and consequent projects for a city. The adopted methodology consisted of a mixed qualitative and quantitative approach, which was materialized in the administration of an online questionnaire to the inhabitants, workers, or students of the Municipality of Leiria. We obtained a sample of 547 answers. These results underwent statistical analysis, and it was concluded that the familiarization of study participants with the circular economy is low, but that they have a positive predisposition to engage in rental, reuse, article repair, and recycling activities. The municipality should continue to invest in the extension and promotion of circular economy initiatives in the city, since there is a predisposition of respondents towards using them, which may lead to the conclusion that they would support their implementation. This is an initial step that should promote further research into understanding the perception of citizens regarding circular economy initiatives and actions, followed by how it might be supported to achieve its full potential in cities.
- A narrative approach for reporting social and environmental accounting impacts in the mining sector – giving marginalized communities a voicePublication . Angotti, Marcello; Ferreira, Aracéli Cristina de S.; Eugénio, Teresa; Branco, Manuel CasteloPurpose – This study seeks to collaborate with the discussions on the usefulness of the narrative approach in accounting. In this context, this study aims to elaborate small collective stories, developed from interviews, to expose the population’s perception of the social and environmental impact (positive and negative externalities) resulting from iron ore mining in the city of Congonhas-Minas Gerais (MG). Design/methodology/approach – This research, using counternarratives, aims to elaborate small collective stories, developed from 52 interviews, to expose the population’s perception of externalities resulting from the exploitation of iron ore in the city of Congonhas-MG, Brazil, to give more insight for social and environmental accounting reporting. A qualitative investigation is used with a narrative approach that focuses on a specific event in the participants’ lives. Findings – The authors sought to create a sense of collective experiences of the interviewees through narratives representative of the residents’ perception of externalities in the form of small collective stories. However, it can be observed that the local population recognizes the impact of numerous externalities. Likewise, the use of narratives allows the reader to experience another reality – a reflection on the impact of business activities in a given context. Unlike conventional corporate social reporting, models based on qualitative information can be inclusive, produced by/for the community toward action that transforms the local reality. Originality/value – This study intends to contribute to the debate on reporting models that are developed by and for external stakeholders. This approach has the potential to improve participants’ both awareness and engagement, supporting transformative social action. This study makes several contributions. It contributes to the literature with a narrative approach, which is not often used in the accounting literature; it brings insights from the Latin American context, which is especially valuable given how the Anglo-American accounting literature includes few papers addressing this context; it presents the view of marginalized communities that are too often overlooked (this narrative approach offers important insights into the lived experience of people at a very granular level).
- Non-Financial Reporting and Assurance: A New Opportunity for Auditors? Evidence from PortugalPublication . Eugénio, Teresa; Gomes, Sónia; Branco, Manuel Castelo; Morais, Ana IsabelResearch on auditing professionals’ perceptions of non-financial reporting and its assurance is relatively scarce, and the majority of the existing studies pay little attention to the assurance aspect. Our study contributes to strengthening this type of research by investigating Portuguese audit professionals’ perceptions of non-financial reporting and its assurance. The purpose of the current paper is to identify the perceptions of Portuguese audit professionals about non-financial reporting, particularly the responsibility for its preparation, its mandatory or voluntary natures, and how to improve non-financial reporting and its assurance. We also analyze whether these perceptions are associated with sex and work experience. The perceptions of statutory auditors were surveyed by using a questionnaire. Results allow us to conclude that Portuguese statutory auditors agree that non-financial reporting assurance is an important practice, and that company management should be responsible for the preparation and publication of non-financial reports. They consider that assurance of these reports should be conducted by a statutory auditor and think that the Institute of Portuguese Statutory Auditors should have a more active role in this matter. Notwithstanding, very few of the respondents have experience with this type of assurance, which may explain their acknowledgment of the importance of additional training. Work experience and sex do not influence the perceptions of the auditors. Findings suggest the existence of a positive attitude towards non-financial reporting and its assurance associated with the acknowledgement of its underdevelopment in Portugal. As far as we are aware, our study is the first to focus exclusively on Portuguese auditing professionals’ perceptions concerning non-financial reporting and assurance.