Corporate social disclosure in the health sector : an overall analysis using GRI inputs

Gomes, Bernardo

http://hdl.handle.net/10400.8/1413

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Authors

Gomes, Bernardo

Advisor(s)

Eugénio, Teresa Cristina Pereira

Abstract(s)

Corporations' activities and market dynamics are changing realities from the North to The South. Growing awareness among stakeholders is leading to an increasing demand for corporate’ responsibility while an implicit financial benefit is accelerating the debate among managers. Although this has been thoroughly discussed, there is little consensus regarding the concept of corporate responsibility and its influence on business. Industry has been found to be an important predictor of corporations’ social disclosure, yet research on some industries remains scarce or inexistent. This document aims to analyse corporate social disclosure (CSD) in the health sector according to GRI’ performance indicators. The sample consists of all listed companies offering health services and/or health products, present in GRI world database in 2012. Results suggest the existence of significant differences in CSD across the continents, an important valorisation of External Assurance adoption and a possible relation between CSD and CFP. This study is expected to be a valid contribution to the literature by facilitating a better understanding of the CSR phenomenon as a whole.