Publication
Sustainability reporting and assurance in Portugal
| dc.contributor.author | Gomes, Sónia Ferreira | |
| dc.contributor.author | Eugénio, Teresa | |
| dc.contributor.author | Castelo Branco, Manuel | |
| dc.date.accessioned | 2018-07-30T11:00:41Z | |
| dc.date.available | 2018-07-30T11:00:41Z | |
| dc.date.issued | 2015 | |
| dc.description.abstract | Purpose – The purpose of this paper is to provide a descriptive comprehensive analysis of sustainability reporting (SR) and assurance in Portugal after the onset of the most recent economic crisis. Design/methodology/approach – The authors analyze 290 sustainability reports for the years 2008, 2009, 2010 and 2011, and find those that include assurance statements and characterize them. Findings – The authors present evidence supporting the view that the Portuguese sustainability reporting assurance (SRA) market follows the international trends and suggest that the most recent economic crisis had a negative effect in terms of publication of sustainability reports but not in terms of its quality and assurance. Research limitations/implications – The authors merely provide descriptive evidence of SR and the assurance thereof in Portugal. Originality/value – The authors contribute significantly to the literature on SRA in peripheral countries and in the period of crisis. | pt_PT |
| dc.description.version | info:eu-repo/semantics/publishedVersion | pt_PT |
| dc.identifier.citation | Gomes, S.; Eugénio, T. e Branco, M. (2015), Sustainability reporting and assurance in Portugal, Corporate Governance - The international journal of business in society, Vol. 15 Iss 3 pp. 281 – 292. ISSN: 1472-0701 (Emerald Editor) Journal Quality List 2015. | pt_PT |
| dc.identifier.doi | 10.1108/CG-07-2013-0097 | pt_PT |
| dc.identifier.issn | 1472-0701 | |
| dc.identifier.uri | http://hdl.handle.net/10400.8/3391 | |
| dc.language.iso | eng | pt_PT |
| dc.peerreviewed | yes | pt_PT |
| dc.publisher | Emerald Publishing Limited | pt_PT |
| dc.subject | Portugal | pt_PT |
| dc.subject | Sustainability reporting | pt_PT |
| dc.subject | Corporate sustainability | pt_PT |
| dc.subject | Sustainability reporting assurance | pt_PT |
| dc.title | Sustainability reporting and assurance in Portugal | pt_PT |
| dc.type | journal article | |
| dspace.entity.type | Publication | |
| oaire.citation.endPage | 292 | pt_PT |
| oaire.citation.startPage | 281 | pt_PT |
| oaire.citation.title | Corporate Governance | pt_PT |
| oaire.citation.volume | 15 Iss 3 | pt_PT |
| person.familyName | Eugénio | |
| person.familyName | Castelo Branco | |
| person.givenName | Teresa | |
| person.givenName | Manuel | |
| person.identifier.ciencia-id | 1F17-50A3-BEE2 | |
| person.identifier.ciencia-id | 6913-73F2-D809 | |
| person.identifier.orcid | 0000-0003-1040-3164 | |
| person.identifier.orcid | 0000-0003-3715-0881 | |
| person.identifier.rid | D-1705-2010 | |
| person.identifier.scopus-author-id | 54079668000 | |
| person.identifier.scopus-author-id | 57194672796 | |
| rcaap.rights | closedAccess | pt_PT |
| rcaap.type | article | pt_PT |
| relation.isAuthorOfPublication | 63b6d075-7a05-4f91-8d46-4e9cbe93dc09 | |
| relation.isAuthorOfPublication | 612f547e-4fee-4d1a-8d51-c83d57260af8 | |
| relation.isAuthorOfPublication.latestForDiscovery | 63b6d075-7a05-4f91-8d46-4e9cbe93dc09 |
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