Divulgação de informação sobre responsabilidade social pelos municípios através das páginas web
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2019
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O presente trabalho visa estudar a divulgação de informação sobre Responsabilidade Social pelos municípios através das páginas web. Este estudo foi aplicado aos 35 municípios que compõem as áreas metropolitanas de Lisboa e do Porto (Portugal) sendo que a Área Metropolitana de Lisboa tem 18 municípios e a do Porto tem 17 municípios.
Esta análise é motivada devido a nos últimos anos, ter-se vindo a verificar um crescimento significativo nas entidades que compõem o setor público, que informam sobre questões relacionadas com o seu comportamento económico, social, ambiental e Responsabilidade Social Corporativa (RSC). Existem formas diferentes de pensar sobre o que se entende por RSC, havendo uma tendência para a identificação de várias dimensões associadas a este conceito: Dimensão económica, Dimensão Social, e Dimensão Ambiental.
Para este estudo escolheram-se os municípios que compõem as áreas metropolitanas de Lisboa e do Porto, por serem regiões onde se concentra grande parte da população portuguesa e por não existirem estudos similares aplicados a este território.
Para atingir este objetivo foi utilizada uma metodologia desenvolvida para os municípios do Alentejo-Portugal por Nevado-Gil e Gallardo-Vásquez (2016). Através de uma análise exaustiva, das páginas Web dos municípios selecionados, a presença ou a ausência da informação para um conjunto de itens que constituem indicadores que medem a divulgação de informação pelos municípios. Os resultados revelam que em geral a AML apresenta uma maior taxa de divulgação do que a AMP na generalidade dos itens estudados.
The purpose of this research is to study the dissemination of information by municipalities through their webpages, with the objective of analyzing the degree of information dissemination about Social Responsibility (RS), carried out by the 35 municipalities that make up the metropolitan areas of Lisbon and Porto in Portugal, where the Metropolitan Area of Lisbon has 18 municipalities and Porto 17 have municipalities. The analysis is also motivated by the fact that, in recent years, there has been a significant growth in the entities that make up the public sector that report on issues related to their economic, social and environmental behavior. There are different ways of thinking about what is meant by CSR, with a tendency to identify several dimensions associated with this concept: economic dimension, social dimension, and environmental dimension. For this study we chose the municipalities that make up the metropolitan areas of Lisbon and the port, because they are regions where a large part of the portuguese relative population is concentrated and because there are no similar studies applied to this territory. To achieve this objective, a methodology developed for the municipalities of Alentejo.Portugal by Nevado-Gil and Gallardo-Vásquez (2016) was used. Through an exhaustive analysis of the web pages of the selected municipalities, the presence or absence of the information for which each of the items that constitute indicators to measure the information disclosure by municipalities. The results suggest that AML disclosure more the information than AMP.
The purpose of this research is to study the dissemination of information by municipalities through their webpages, with the objective of analyzing the degree of information dissemination about Social Responsibility (RS), carried out by the 35 municipalities that make up the metropolitan areas of Lisbon and Porto in Portugal, where the Metropolitan Area of Lisbon has 18 municipalities and Porto 17 have municipalities. The analysis is also motivated by the fact that, in recent years, there has been a significant growth in the entities that make up the public sector that report on issues related to their economic, social and environmental behavior. There are different ways of thinking about what is meant by CSR, with a tendency to identify several dimensions associated with this concept: economic dimension, social dimension, and environmental dimension. For this study we chose the municipalities that make up the metropolitan areas of Lisbon and the port, because they are regions where a large part of the portuguese relative population is concentrated and because there are no similar studies applied to this territory. To achieve this objective, a methodology developed for the municipalities of Alentejo.Portugal by Nevado-Gil and Gallardo-Vásquez (2016) was used. Through an exhaustive analysis of the web pages of the selected municipalities, the presence or absence of the information for which each of the items that constitute indicators to measure the information disclosure by municipalities. The results suggest that AML disclosure more the information than AMP.
Descrição
Orientação: Luísa Margarida Cagica Carvalho
Palavras-chave
MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, RESPONSABILIDADE SOCIAL, DIFUSÃO DA INFORMAÇÃO, MUNICÍPIOS, INTERNET, ACCOUNTING, SOCIAL RESPONSIBILITY, INFORMATION DISSEMINATION, MUNICIPALITIES, INTERNET