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Relatório de Estágio – Incorporação dos ODS nas estratégias empresariais
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| 2.67 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O presente relatório foi elaborado no âmbito do Mestrado em Contabilidade e Fiscalidade
da Escola Superior de Tecnologia e Gestão do Instituto Politécnico de Leiria e resulta do
estágio curricular realizado na unidade de negócio da Moneris Guia, entre setembro de 2024
e janeiro de 2025. O estágio teve como principal objetivo, não só integrar os conhecimentos
teóricos adquiridos ao longo do curso com a prática profissional, contribuindo para o
desenvolvimento de competências técnicas e transversais essenciais para a área da
contabilidade, fiscalidade e finanças, mas também completar o requisito necessário para
inscrição e ingresso na Ordem dos Contabilistas Certificados.
Durante o estágio, foram desempenhadas diversas tarefas na área da contabilidade e
fiscalidade, incluindo a preparação de demonstrações financeiras, encerramento de contas,
processamento de salários, apoio na elaboração de relatórios de gestão e cumprimento de
obrigações fiscais. Estas atividades permitiram não só consolidar os conhecimentos
adquiridos ao longo do mestrado, mas também desenvolver competências práticas, como a
utilização de software contabilístico, a interpretação de normativos fiscais e a aplicação de
técnicas de análise financeira, essenciais para o exercício da profissão.
O relatório estrutura-se em três capítulos principais. O primeiro capítulo apresenta a
Moneris, caracterizando a sua estrutura organizacional, missão e serviços prestados. O
segundo capítulo descreve as atividades desenvolvidas durante o estágio, relacionando-as
com o plano de estágio profissional da Ordem dos Contabilistas Certificados. Por fim, o
terceiro capítulo aborda a ligação entre os Objetivos de Desenvolvimento Sustentável (ODS)
e as estratégias empresariais, analisando a sua implementação no contexto da Moneris.
A principal finalidade deste estudo é demonstrar como as práticas empresariais podem
alinhar-se com os ODS, promovendo a sustentabilidade e a responsabilidade social
corporativa. A análise da aplicação dos ODS na Moneris revelou que, embora a empresa
ainda não elabore relatório de sustentabilidade, já implementa várias práticas alinhadas com
os ODS, como a promoção de um ambiente de trabalho inclusivo, a digitalização de
processos e a redução do impacto ambiental. Com base nestas práticas, foi proposta a
elaboração de um relato de sustentabilidade, incluindo indicadores e metas concretas para
monitorizar o progresso da empresa no âmbito da sustentabilidade. Este relatório reforça a relevância da contabilidade na promoção da sustentabilidade,
demonstrando que o setor pode desempenhar um papel ativo na criação de valor sustentável
para as empresas e para a sociedade.
Um dos principais contributos deste estágio foi a oportunidade de aplicar os conhecimentos
académicos num contexto profissional real, permitindo uma compreensão mais profunda dos
desafios e oportunidades na área da contabilidade e finanças. Além disso, o estágio permitiu
desenvolver competências transversais, como o trabalho em equipa, a gestão do tempo e a
comunicação eficaz, que são essenciais para o sucesso na carreira profissional.
This report was prepared within the scope of the master’s degree in accounting and taxation of the School of Technology and Management of the Polytechnic Institute of Leiria and results from the curricular internship carried out in the business unit of Moneris Guia, between september 2024 and january 2025. The main objective of the internship was not only to integrate the theoretical knowledge acquired throughout the course with professional practice, contributing to the development of technical and transversal skills essential for the area of accounting, taxation and finance, but also to complete the necessary requirement for registration and entry into the Order of Certified Accountants. During the internship, several tasks were performed in the area of accounting and taxation, including the preparation of financial statements, closing accounts, processing salaries, support in the preparation of management reports and compliance with tax obligations. These activities allowed not only to consolidate the knowledge acquired throughout the master's degree, but also to develop practical skills, such as the use of accounting software, the interpretation of tax regulations and the application of financial analysis techniques, essential for the exercise of the profession. The report is structured in three main chapters. The first chapter introduces Moneris, characterizing its organizational structure, mission, and services provided. The second chapter describes the activities developed during the internship, relating them to the professional internship plan of the Order of Certified Accountants. Finally, the third chapter addresses the link between the Sustainable Development Goals (SDGs) and business strategies, analysing their implementation in the context of Moneris. The main purpose of this study is to demonstrate how business practices can align with the SDGs, promoting sustainability and corporate social responsibility. The analysis of the application of the SDGs at Moneris revealed that, although the company does not yet prepare a sustainability report, it already implements several practices aligned with the SDGs, such as promoting an inclusive work environment, digitizing processes, and reducing environmental impact. Based on these practices, it was proposed to prepare a sustainability report, including indicators and concrete targets to monitor the company's progress in the field of sustainability. This report reinforces the relevance of accounting in promoting sustainability, demonstrating that the sector can play an active role in creating sustainable value for companies and society. One of the main contributions of this internship was the opportunity to apply academic knowledge in a real professional context, allowing a deeper understanding of the challenges and opportunities in the area of accounting and finance. In addition, the internship allowed the development of transversal skills, such as teamwork, time management and effective communication, which are essential for success in a professional career.
This report was prepared within the scope of the master’s degree in accounting and taxation of the School of Technology and Management of the Polytechnic Institute of Leiria and results from the curricular internship carried out in the business unit of Moneris Guia, between september 2024 and january 2025. The main objective of the internship was not only to integrate the theoretical knowledge acquired throughout the course with professional practice, contributing to the development of technical and transversal skills essential for the area of accounting, taxation and finance, but also to complete the necessary requirement for registration and entry into the Order of Certified Accountants. During the internship, several tasks were performed in the area of accounting and taxation, including the preparation of financial statements, closing accounts, processing salaries, support in the preparation of management reports and compliance with tax obligations. These activities allowed not only to consolidate the knowledge acquired throughout the master's degree, but also to develop practical skills, such as the use of accounting software, the interpretation of tax regulations and the application of financial analysis techniques, essential for the exercise of the profession. The report is structured in three main chapters. The first chapter introduces Moneris, characterizing its organizational structure, mission, and services provided. The second chapter describes the activities developed during the internship, relating them to the professional internship plan of the Order of Certified Accountants. Finally, the third chapter addresses the link between the Sustainable Development Goals (SDGs) and business strategies, analysing their implementation in the context of Moneris. The main purpose of this study is to demonstrate how business practices can align with the SDGs, promoting sustainability and corporate social responsibility. The analysis of the application of the SDGs at Moneris revealed that, although the company does not yet prepare a sustainability report, it already implements several practices aligned with the SDGs, such as promoting an inclusive work environment, digitizing processes, and reducing environmental impact. Based on these practices, it was proposed to prepare a sustainability report, including indicators and concrete targets to monitor the company's progress in the field of sustainability. This report reinforces the relevance of accounting in promoting sustainability, demonstrating that the sector can play an active role in creating sustainable value for companies and society. One of the main contributions of this internship was the opportunity to apply academic knowledge in a real professional context, allowing a deeper understanding of the challenges and opportunities in the area of accounting and finance. In addition, the internship allowed the development of transversal skills, such as teamwork, time management and effective communication, which are essential for success in a professional career.
Description
Keywords
Sustentabilidade ODS Relato não financeiro Relatório de Sustentabilidade ESG Estratégia empresarial