Empresas familiares e a divulgação da responsabilidade social: o caso português
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2019
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Este estudo analisa a divulgação da responsabilidade social nas empresas Portuguesa Cotada em Bolsa de Valores de acordo com índice GRI, para os anos 2014 a 2016, e as suas caraterísticas, comparando as empresas familiares e não familiares. Deste modo, analisamos os relatórios de gestão e de responsabilidade social de 49 empresas familiares e não familiares considerados nos sites dessas empresas, na base de dados Sustainability Disclosure Database (SDD-GRI) e na Bolsa de Valores. Para isso, usamos o modelo de regressão dos Mínimos Quadrados Ordinários (OLS) para explicar o relacionamento e o impacto da responsabilidade social empresarial. As conclusões principais revelam que as empresas familiares, dimensão da empresa, ativos intangível e setor da indústria estão relacionadas a maior divulgação da informação sobre responsabilidade social empresarial. Adicionalmente, o estudo demonstrou que as empresas familiares são mais propensas a divulgar informações da responsabilidade social do que as empresas não familiares. Este estudo contribui para a literatura, dado que adiciona conclusões sobre a realidade de responsabilidade social empresarial nas empresas familiares comparando com não familiares. O estudo reforça a eficiência de melhoria na divulgação dos índices da responsabilidade social das empresas portuguesas.
This study analyzes the disclosure of social responsibility in Portuguese Companies Quoted on the Stock Exchange according to the GRI index, for the years 2014 to 2016, and their characteristics, comparing family and non-family businesses. In this way, we analyzed the reports of management and social responsibility of 49 family businesses and non-family considered in the websites of these companies, n the basis of data Sustainability Disclosure Database (SDD-GRI) and in the Stock Market. To do this, we used the regression model of Ordinary Least Squares (OLS) to explain the relationship and the impact of corporate social responsibility. The main conclusions reveal that family firms, size of firm, intangible assets and industry sector are related to greater disclosure of corporate social responsibility information. In addition, the study showed that family firms are more inclined to disclose information about social responsibility than non-family firms. This study contributes to the literature, since it adds conclusions about the reality of corporate social responsibility in family businesses compared with non-family. The study reinforces the efficiency improvement in the dissemination of the indices of social responsibility of Portuguese companies.
This study analyzes the disclosure of social responsibility in Portuguese Companies Quoted on the Stock Exchange according to the GRI index, for the years 2014 to 2016, and their characteristics, comparing family and non-family businesses. In this way, we analyzed the reports of management and social responsibility of 49 family businesses and non-family considered in the websites of these companies, n the basis of data Sustainability Disclosure Database (SDD-GRI) and in the Stock Market. To do this, we used the regression model of Ordinary Least Squares (OLS) to explain the relationship and the impact of corporate social responsibility. The main conclusions reveal that family firms, size of firm, intangible assets and industry sector are related to greater disclosure of corporate social responsibility information. In addition, the study showed that family firms are more inclined to disclose information about social responsibility than non-family firms. This study contributes to the literature, since it adds conclusions about the reality of corporate social responsibility in family businesses compared with non-family. The study reinforces the efficiency improvement in the dissemination of the indices of social responsibility of Portuguese companies.
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Orientação: Inna Choban de Sousa Paiva
Palavras-chave
MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, EMPRESAS FAMILIARES, RESPONSABILIDADE SOCIAL, PORTUGAL, ACCOUNTING, FAMILY BUSINESSES, SOCIAL RESPONSIBILITY, PORTUGAL