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This study aims to construct two environmental disclosure indices (EDI), one obtained from the mandatory reporting (annual report) and the other from the voluntary reporting (sustainability report), to compare their evolution. In addition, the authors developed and evaluated a conceptual model that aims to analyse if the two EDI are affected by industry, environmental certification, lucratively and corporate governance attributes. The legitimacy, signalling and voluntary disclosure theories are used to support the theoretical relationship between the company’s characteristics, corporate governance and environmental disclosure.

Using the content analysis technique, the authors have developed two indices to assess the level of environmental disclosure in the companies’ mandatory and voluntary reporting. In addition, to analyse the determinants of EDI, the authors applied the technique of multiple linear regression using panel data.

Based on Portuguese listed companies (Euronext-Lisbon), the results, from 2015 to 2017, exhibited an increase of 14.6% and 25.8% for the EDI obtained from the annual reports and for EDI obtained from the sustainability reporting, respectively. In addition, the results revealed that the environmental certification, lucratively, number of members on board and number and proportion of women of the board directors tend to affect the annual reporting EDI. Regarding the sustainability reporting EDI, the results showed that the environmental certification, lucratively and proportion of independent members of the board of directors have an impact on it.

The study focuses on quantitative rather than qualitative disclosures and it brings some insights to the theoretical field.

The results obtained can assist corporate decision-making processes regarding the improvement of environmental disclosure, both on the mandatory annual report and on voluntary sustainability reports.

This study brings new perspectives to this topical issue in accounting. Originally, this study is applied to Portuguese listed companies and it shows different trends and determinants of environmental disclosure when included in the annual reporting or sustainability reporting.

This research draws upon the resource-based view and the dynamic capabilities view’s premise that a firm’s resources and capabilities determine competitive advantage. Specifically, the purpose of this paper is to develop and test a model entailing simultaneously the impact of intangible resources; and dynamic capabilities and entrepreneurial orientation on export performance.

Therefore, the authors developed a study based on a survey of 265 Portuguese exporting companies. Data were submitted to a multivariate statistical analysis and a linear regression model was applied in order to predict the influence of the intangible resources on export performance. The structural equations model was used for this purpose.

The results show that export performance is directly impacted by dynamic capabilities and entrepreneurial orientation. However, intangible resources do not have a significant direct impact on entrepreneurial orientation; they do have an indirect effect through the mediation of dynamic capabilities. These findings highlight the catalyst role of dynamic capabilities and entrepreneurial orientation, leveraging the role of intangible resources as antecedents of export performance. These findings are valuable inputs for exporting managers and public entities.

While previous authors have attempted to analyse certain aspects of this process (linkage between intangible resources and export performance), this research developed a framework that combines these ones with entrepreneurial orientation and dynamic capabilities.

The purpose of this paper is to test the adequacy of SERVQUAL within the context of public online services, more specifically those provided by the Department of Taxation through its web‐based electronic declaration system.

Following a quantitative methodological approach, a survey was applied to a sample of 351 certified accountants to empirically test the conceptual model. A first order confirmatory factor analysis was used to test the validity of different SERVQUAL online dimensions while multiple regression analysis was used to test the proposed hypotheses.

Overall, the study finds that Certified Accountants revealed a low perceived quality with regard to empathy and responsiveness. Instead, tangibility, reliability and security were the SERVQUAL dimensions which were favourably evaluated by Certified Accountants. The study also revealed that empathy, tangibility and convenience were those dimensions that better contributed towards satisfaction.

This study offers the opportunity to rethink how the Portuguese Department of taxation website provides online services and how it conforms to rigorous quality standards in order to assist users in complying with fiscal obligations.

This study provides an empirical test regarding the adequacy of the SERVQUAL instrument for assessing service quality of online taxation services as perceived by Certified Accountants. It also validates this instrument in the specific context of taxation services of the Portuguese public sector.