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Publicação
Corporate social disclosure in the health sector : an overall analysis using GRI inputs
| Nome: | Descrição: | Tamanho: | Formato: | |
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| dissertação completa | 2.25 MB | Adobe PDF |
Autores
Orientador(es)
Resumo(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.
Descrição
Dissertação de Mestrado em Finanças Empresariais apresentada à ESTG - Escola Superior de Tecnologia e Gestão do Instituto Politécnico de Leiria.
Palavras-chave
Corporate social responsibility Corporate social disclosure GRI Health sector Corporate financial performance