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Browsing CARME - Artigos by Field of Science and Technology (FOS) "Ciências Sociais::Economia e Gestão"
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- Are Climate Change Strategies Effective in Managing Urban Water Resources? The Case of PortugalPublication . Santos, EleonoraThis study examines the relationship between climate mitigation, adaptation strategies, and water management practices in Portugal from 2015 to 2021. Utilizing climate and water resource data from 2015 to 2021, including meteorological data (emperature, rainfall), wastewater treatment volumes, and energy efficiency metrics, the data are sourced from national agencies such as IPMA, ERSAR, APA, and Eurostat. The methodology employs correlation analysis to assess the relationships between climate variables (e.g., temperature, rainfall) and water resource indicators (e.g., reclaimed wastewater, energy efficiency). Despite notable reductions in greenhouse gas emissions and improvements in wastewater treatment efficiency, water resource stability remains a complex issue, particularly with regional disparities such as severe droughts in the Algarve. Additionally, the study evaluates the effectiveness of rainwater harvesting systems, reclaimed wastewater, and infiltration facilities, revealing a decline in reclaimed wastewater efficiency despite increased wastewater treatment. Rainwater harvesting systems (RWHSs) offer resilience, but their broader adoption is hindered by high costs and public perception challenges. Key recommendations include the development of resilient infrastructure, enhanced support for reclaimed water use, and increased investment in research to address water management challenges amid climate variability.
- Beyond Leakage: Non-Revenue Water Loss and Economic SustainabilityPublication . Santos, EleonoraWater loss in urban supply systems poses significant challenges for water utility companies worldwide, affecting both sustainable access to clean water and the financial viability of utility operations. This study analyzes the evolution of water losses in high-level supply systems from 2017 to 2021 in Portugal, focusing on its implications for the profitability of water utility companies across NUTs II regions. Drawing on data from various sources, including the National Information System for Water Resources, PORDATA, ERSAR, and ORBIS, this analysis identifies trends, patterns, and potential factors influencing water loss dynamics. Key components of the analysis include calculating average annual losses, examining unbilled water percentages, and conducting regression analysis to quantify the impact of water loss on profit margins. The findings contribute to the literature on water loss management and financial performance in the water utility sector, offering insights for policymakers, water utility managers, and stakeholders to enhance financial sustainability and reduce water losses.
- Determinants of default prediction of the tourism sector: the case of Portuguese SMEsPublication . Lisboa, Inês; Costa, Magali; Vouga, BeatrizThis study intends to understand the determinants of default of tourism SMEs (Small and Medium Enterprises), i.e., which aspects impact the probability that the company will not comply with its financial obligations. For this purpose, a panel data composed from a sample of 3,945 Portuguese SMEs, over ten years, was analysed. An ex-ante criterion (based on a set of financial ratios) was used to classify firms in default or compliant. This criterion helps to detect financial problems early. Then, in addition to the firm’s specific characteristics, which are the most used determinants, governance variables and macroeconomic factors were analysed in the firm's default prediction logit model. Results prove that the three groups of determinants are relevant to explain firms’ financial difficulties probability. The proposed model presents a success rate (predictive ability to classify as compliant and default) of around 80%. Furthermore, as a test of the robustness of the results, the sample period was divided into two subperiods (2010 to 2014 and 2015 to 2019) with different investment rates in the sector, allowing the conclusion that what determines the default of SMEs in the Portuguese tourism sector depends on the period analysed.
- O efeito do greenwashing no consumo ético mediado pela confusão verde e pelo ódio à marcaPublication . Santos, Célia; Coelho, Arnaldo; Marques, AlziraO greenwashing verifica-se quando as empresas enganam os consumidores quanto às suas práticas ambientais ou benefícios dos seus produtos/serviços. Esta investigação centra-se nos impactos dessas práticas no consumo ético e analisa como a confusão verde e o ódio à marca atuam como mediadores nessa relação. Baseado em informações recolhidas por meio de questionário aplicado numa amostra de 420 consumidores portugueses, foi realizado estudo confirmatório, quantitativo e transversal (ou de corte único). A análise foi conduzida através de um modelo de equações estruturais com o software SmartPLS. Os resultados sugerem que o greenwashing aumenta a confusão verde entre os consumidores, dificultando a correta interpretação de aspetos ambientais de um produto/serviço. Além disso, o greenwashing gera emoções negativas extremas, como o ódio à marca. Os resultados também demostram que os consumidores, quando percecionam práticas de greenwashing por parte de uma empresa/marca tendem a deixar de comprar os seus produtos/serviços, optando por alternativas mais éticas e responsáveis. Foi estabelecida relação positiva direta e indireta entre greenwashing e consumo ético. Esta investigação avança o estado da arte, que carece de estudos relacionados com as consequências das práticas de greenwashing e elucida as empresas da necessidade de eliminar essas atividades enganadoras e irresponsáveis. Limitações e oportunidades de estudo futuras são abordadas.
- From Desalination to Governance: A Comparative Study of Water Reuse Strategies in Southern European HospitalityPublication . Santos, EleonoraAs climate change intensified water scarcity in Southern Europe, tourism-dependent regions such as Portugal’s Algarve faced growing pressure to adapt their water management systems. This study investigated how hotel groups in the Algarve have adopted and communicated water reuse technologies—specifically desalination and greywater recycling—under environmental, institutional, and reputational constraints. A comparative qualitative case study was conducted involving three hotel groups—Vila Vita Parc, Pestana Group, and Vila Galé—selected through purposive sampling based on organizational capacity and technology adoption stage. The analysis was supported by a supplementary mini-case from Mallorca, Spain. Publicly accessible documents, including sustainability reports, media coverage, and policy frameworks, were thematically coded using organizational environmental behavior theory and the OECD Principles on Water Governance. The results demonstrated that (1) higher organizational capacity was associated with greater maturity in water reuse implementation; (2) communication transparency increased alongside technological advancement; and (3) early-stage adopters encountered stronger financial, regulatory, and operational barriers. These findings culminated in the development of the Maturity–Communication–Governance (MCG) Framework, which elucidates how internal resources, stakeholder signaling, and institutional alignment influence sustainable infrastructure uptake. This research offered policy recommendations to scale water reuse in tourism through financial incentives, regulatory simplification, and public–private partnerships. The study contributed to the literature on sustainable tourism and decentralized climate adaptation, aligning with UN Sustainable Development Goals 6.4, 12.6, and 13.
- Green Human Resource Management and ISO 14001: Toward Environmental Sustainability in OrganizationsPublication . Ortega, Eduardo; Coelho, Arnaldo; Ribeiro, NeuzaThe current climate change scenario imposes urgent challenges to different economic sectors around the world, requiring companies to adopt new strategies to achieve sustainable development goals (SDGs) while enhancing environmental awareness. In this sense, green human resource management (GHRM) and International Organization for Standardization (ISO) 14001 can lead to a reduction in the environmental impact caused by business activities. The growing need for decision-makers to ensure a company's competitive position in the market invites managers to integrate people management as an active component of corporate sustainability efforts. By demonstrating a commitment to sustainability, companies can contribute to economic growth, individual well-being, and environmental preservation. The purpose of this study is to analyze current knowledge on GHRM and ISO 14001 and their intersection, providing directions for future research. The literature review was conducted using the PRISMA methodology and bibliometric analysis (performance analysis and scientific mapping) with data from Web of Science and Scopus. The final dataset comprised 520 articles on GHRM and 12 about GHRM and ISO 14001. The results show the growth of the topics in the academic community, especially in countries located in East, South, and Southeast Asia and in Brazil. The most studied economic sectors are tourism, hospitality, and manufacturing. Future research trends indicate a greater inclusion of people in the corporate ecological objectives of different economic activities. The integration of GHRM and ISO 14001 seems to help mitigate climate change and promote sustainable development. The conclusions highlight the importance of implementing GHRM, especially in ISO 14001 organizations, to obtain the active participation of employees in environmental preservation. These ecological practices seem to strengthen the company's image, making it more attractive and helping them to retain talent. This study provides insights for academics, professionals, and policymakers and is a pioneering study in investigating two themes simultaneously.
- Hot management trendsPublication . Ratten, Vanessa; Nanere, Marthin G.; Cunha, Miguel Pina e; Fujimoto, Yuka; Intezari, Ali; García-Fernández, Jerónimo; Dhakal, Subas; Omri, Waleed; Saura, José Ramón; Lux, Andrei; Sajjad, Aymen; Lisboa, Ana; D’Souza, ClareManagement practices are constantly changing amid intense competitive global pressure. This can put a strain on managers in terms of adapting to new challenges that arise from rapid transformations. While there is an emphasis on timely transformations in order to increase efficiency and productivity gains, there can also be a relaxation when managers have reached their pinnacle and achieved their goals. The goal of this editorial is to focus on hot management trends which is an important topic given the ever shifting business environment. Well-known academics were asked to write about what they see as the main management trends affecting society at the current time period. They each have diverse views based on their area of expertise and thought processes. For the Journal of Management & Organization, it is critical that we look into management trends in order to inform practice but also to enrichen theory. It is exciting times with many things happening regarding management that makes it exciting to read about what may occur in the future.
- How customer expectations drive loyalty to food delivery app brandsPublication . Marques, Alzira; Lopes, Marlene; Santos, CéliaConsumers frequently use food delivery apps due to time constraints or the desire to explore diverse cuisines. These apps offer convenience and accessibility, but user loyalty is also shaped by factors such as ease of use, performance expectations, information quality, self-efficacy, and user enjoyment. This study analyses how user expectations contribute to brand loyalty in food delivery apps. A quantitative survey of 160 users was conducted, and data were analysed using structural equation modelling via Smart PLS. Results indicate that information quality and self-efficacy positively affect perceived ease of use; in turn, ease of use and self-efficacy influence performance expectations. Both performance and effort expectations significantly impact brand loyalty. Interestingly, information quality does not directly influence performance expectations, possibly due to users relying on external sources. The findings enhance understanding of user behaviour and provide insights for future research on digital food service platforms
- The Impact of Family Control on Capital Structure on Emerging EconomiesPublication . Lisboa, Inês; Costa, Magali; Burgos, LisbethThis work aims to understand the impact of family control on firms’ capital structure in emerging markets. Multinational firms from Latin American countries are analyzed from 2011 to 2021, using dynamic models. The results show that family firms are singular compared to non-family ones. Family control positively impacts total and long-term debt. Moreover, corporate governance variables are also relevant to explain capital structure. Women’s presence on the board of directors contributes to decrease firms’ indebtedness. Firms’ specific characteristics are also relevant in explaining debt choices. Finally, macroeconomic factors impact the firms’ capital structure differently than developed countries.
- The Influence of Social Responsibility Practices on Tax Planning: An Empirical Study for Companies Listed on Euronext LisbonPublication . Silva, Pedro Ferreira; Sá, Cristina; Eugénio, TeresaThis paper analyzes the influence of social responsibility practices on the development of tax planning activities in companies listed on Euronext Lisbon. Although scientific research into social responsibility and tax planning is not new, scientific studies into the relationship between these two themes is a developing area of research that still raises many questions. This study was carried out on a sample of 30 companies listed on Euronext Lisbon, using data for the 2018 and 2019 periods. The hypotheses were formulated based on a literature review on this subject. A multiple linear regression model was developed to validate the hypotheses. The results show that the social, corporate governance, environmental, or economic components of corporate social responsibility do not influence tax planning. However, the results show that company size negatively impacts tax planning, i.e., larger companies have lower effective tax rates. In the sample studied, larger companies implemented more tax planning strategies. In this way, this study can complement the understanding of the relationship between social responsibility practices and tax planning activities in Portugal and internationally.
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