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A crescente exigência por práticas empresariais transparentes, sobretudo no âmbito ambiental, tem exposto o greenwashing como um dos principais desafios à credibilidade do reporte de sustentabilidade. Neste contexto, a Diretiva CSRD surge como instrumento regulatório destinado a reforçar a comparabilidade e a fiabilidade da informação não financeira, enquanto o controlo de gestão assume potencial relevância como mecanismo interno de apoio à implementação dessas exigências. Assim, este estudo teve como objetivo analisar, de forma exploratória, como padrões identificados no debate público na rede social X (Twitter), relacionados com sustentabilidade, reporte empresarial e greenwashing, podem ser articulados com a CSRD e com o controlo de gestão.
A investigação adotou uma abordagem qualitativa, combinando análise exploratória com recurso a diferentes ferramentas de IA, recolha de dados através de Web Scraping no Octoparse e análise textual por meio de wordclouds e do VOSviewer 1.6.20.
Os resultados evidenciaram padrões associados à qualidade da informação, comunicação ESG, exigências regulatórias e credibilidade empresarial, revelando preocupações recorrentes com transparência, consistência e fiabilidade do reporte. Com base na literatura, estes padrões foram articulados com os objetivos da CSRD, os princípios de governação corporativa e as alavancas do controlo de gestão, sugerindo, em termos exploratórios, que estes mecanismos podem apoiar a operacionalização dos requisitos de sustentabilidade e contribuir para reduzir riscos associados ao greenwashing.
Como principal contributo, o estudo propõe um protocolo de investigação replicável para fenómenos emergentes e evidencia o potencial das ferramentas de inteligência artificial no estudo da sustentabilidade e do reporte regulado pela CSRD.
The increasing demand for transparent corporate practices, particularly in the environmental domain, has exposed greenwashing as one of the main challenges to the credibility of sustainability reporting. In this context, the Corporate Sustainability Reporting Directive (CSRD) emerges as a regulatory instrument aimed at strengthening the comparability and reliability of non-financial information, while management control assumes potential relevance as an internal mechanism supporting the implementation of these requirements. Accordingly, this study aimed to explore how patterns identified in public debates on the social network X (Twitter), related to sustainability, corporate reporting and greenwashing, can be articulated with the CSRD and management control. The research adopted a qualitative approach, combining exploratory analysis using different artificial intelligence tools, data collection through web scraping with Octoparse, and textual analysis using word clouds and VOSviewer 1.6.20. The findings revealed patterns associated with information quality, ESG communication, regulatory requirements and corporate credibility, highlighting recurring concerns regarding transparency, consistency and reporting reliability. Based on the literature, these patterns were linked to the objectives of the CSRD, corporate governance principles and levers of control, suggesting, from an exploratory perspective, that these mechanisms may support the operationalisation of sustainability requirements and contribute to reducing risks associated with greenwashing. As its main contribution, the study proposes a replicable research protocol for emerging phenomena and highlights the potential of artificial intelligence tools in the study of sustainability and CSRD-regulated reporting.
The increasing demand for transparent corporate practices, particularly in the environmental domain, has exposed greenwashing as one of the main challenges to the credibility of sustainability reporting. In this context, the Corporate Sustainability Reporting Directive (CSRD) emerges as a regulatory instrument aimed at strengthening the comparability and reliability of non-financial information, while management control assumes potential relevance as an internal mechanism supporting the implementation of these requirements. Accordingly, this study aimed to explore how patterns identified in public debates on the social network X (Twitter), related to sustainability, corporate reporting and greenwashing, can be articulated with the CSRD and management control. The research adopted a qualitative approach, combining exploratory analysis using different artificial intelligence tools, data collection through web scraping with Octoparse, and textual analysis using word clouds and VOSviewer 1.6.20. The findings revealed patterns associated with information quality, ESG communication, regulatory requirements and corporate credibility, highlighting recurring concerns regarding transparency, consistency and reporting reliability. Based on the literature, these patterns were linked to the objectives of the CSRD, corporate governance principles and levers of control, suggesting, from an exploratory perspective, that these mechanisms may support the operationalisation of sustainability requirements and contribute to reducing risks associated with greenwashing. As its main contribution, the study proposes a replicable research protocol for emerging phenomena and highlights the potential of artificial intelligence tools in the study of sustainability and CSRD-regulated reporting.
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Palavras-chave
Greenwashing Controlo de gestão CSRD Sustentabilidade Reporte não financeiro Transparências empresarial Governação corporativa