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In view of the significant deficiencies that have been observed in corporate social responsibility (CSR) reporting practices, some companies have undertaken a new communication strategy based on a combination of the GRI guidelines and the IFC Performance Standards (termed the GRI-IFC strategy). This paper aims to analyse the role of the CSR committee and of assurance services in promoting this novel practice.

The authors use an unbalanced sample of 750 international companies that operate in emerging markets for the years 2011-2016, in which logistic and ordinal regressions are applied to the panel data to test the research hypotheses.

The results show that the existence of a CSR committee facilitates adoption of the GRI-IFC strategy, thus promoting sustainable management policies and systems and enhancing communication with stakeholders. In addition, these specialised committees often commission assurance for sustainability reports, to reinforce strategies aimed at improving corporate transparency.

The analysis of mediation shows that diverse characteristics of corporate governance mechanisms interact in improving sustainability and business transparency.

There is an evident need for greater commitment by institutions to sustainability, for example by requiring greater specialisation of the members of the CSR committee in social and environmental issues. In addition, consideration should be given to including the creation of a CSR committee as a good practice, within the code of corporate governance and to establishing a specific framework for the committee’s actions.

The previously cited impacts of this paper all contribute indirectly to a greater social welfare by generating higher levels of transparency, ethics and corporate performance. Specifically, higher quality verification services will have an impact on the improved functioning of the financial and capital markets, as well as in decision-making by internal and external stakeholders with more reliable information that will favour the implementation of more sustainable processes that in the short and long term will mean more companies who are responsible towards the environment and society.

This novel study explains why companies adopt voluntary strategies in compliance with GRI guidelines, seeking to provide better CSR disclosure.

The purpose of this paper is to discuss the implementation and developments of the Bologna Process in the Higher Education Institutions (HEIs) as a new paradigm of the European system of higher education, in general, and of the Portuguese system, in particular.

The paper uses firstly, higher education system statistics; secondly, Government and European Union documents; and thirdly, academic papers that conceptual frame the issues under discussion.

Portuguese HEIs are engaged in the Bologna process, but it shows some contradictions within the higher education system. One of these contradictions is the restructuring of the degrees and cycles had led to the apparently destruction of the binary system (universities and polytechnics) which existed in for more than 30 years. Another contradiction is carry out common European priorities and, at the same time, maintaining the national culture, language, education systems and HEIs autonomy. Although, the system promotes the cooperation between HEIs and increases the research, the innovation and the sustainable development, at a national level, as well as, an international level.

HEIs need to promote the strategic function of higher education and it demands a constant adaptation of the conceptual field, especially, in the social, economic and technological perspectives. These perspectives will assurance the enhancement and the preservation of quality of teaching/learning. These will improve the education for sustainable development that it develops higher growth and better educational performance.

Provides empirical evidence about the social dimension of the higher education system and analyse the Bologna Process in the HEIs.

Health care is an essential need of the society and it is an integral part thereof. In this sense, everybody is entitled to medical services to provide health and well‐being that improves lifestyle. Policymakers and researchers focus substantial attention on hospitals and public spending of financial resources, because they recognise the political power and the general collective obligation of preserving a health care for the present and future generations. The empirical analysis used a sample based in the 31 corporate hospitals that belong to the Portuguese health care system as a National Health Service in the period 2002–2003. The disclosure of information allows comparability and identifies similarities between the hospitals in the sample. Relevant organizational variables were managed statistically through the multivariate analysis. The geographical analysis shows inequalities of the distribution of hospitals facilities in Portugal, with marked concentration in the urban coastal areas, affected by the number of persons that live there. The financial analysis is supported in the Portuguese Official Accounting Plan that follows the same accounting trend of corporations. So, the disclosure and the accountability system are not opened up to a new field for accounting in health care based in the Health Official Accounting Plan. The research shows implications at the operational level, the efficiency and the effectiveness of the health care strategy with differences between hospitals. The authors believe that, as complex organizations, hospitals must based their disclosure police in transparency to allow patients to identify their own orientations that should be driven mainly by corporate social responsibility as a public service and not by the economic perspective of a business. This research confirms that as a global strategy for the health care system, corporate social responsibility is urgently needed. As a finite resource, the health should demand a permanent attention from society, as well as the Government in accomplishment prevention and monitoring systems, with a view to the defence of a sustainable health care system. More than merely investing efforts in fighting for political changes, without any advantage for society it is crucial to invest in prevention of the quality of life as a basic requirement to honour the corporate social responsibility in hospitals. Especially needed are health care improvements and infrastructures. In summary, the health care system exists as a fundamental element that assures life and high standards of living, so it should be available to everybody and for everybody…

This chapter discusses social responsibility taking into account the role of women as statutory auditors. Indeed, auditors are expected to confirm whether the financial statements are true and fair and, in accordance with the law, adopt a responsible attitude to the society. Methodologically, this research relied on a two-track approach. The first takes the form of an editorial review and argument which allows the authors to explore social responsibility literature along with implications for the role of women as statutory auditors. The second takes the form of a field research based on an exploratory longitudinal analysis, over the period 1973–2013, and support of the legal regime of Portugal, with public available sources of statistics and reports relating to the statutory auditors. The authors provided a glimpse of the role of women in this profession and, in the last years, the results show a weak increase of women on the statutory audit exercise.

The purpose of this research is to explore corporate social responsibility (CSR) evidence and, especially, the experience and practice of enterprises in Portugal.

As a generally accepted principle, the corporate social report is a communication and measurement object. But there are limitations concerning availability and accuracy of the data that could create constraints and diminish the scope of this report. Thus, the methodology for this paper is subdivided into two different aspects of research: First, an individual perspective about each enterprise studied and second, a general perspective applied to CSR in Portugal. The sample used was based on the survey developed by the Instituto ETHOS, applied to a sample of enterprises carried out in Portugal, during the year 2002. It was published by Exame in a special edition – “The guide of socially responsible enterprises”. So, the authors analyze and present the results that are of interest in the area of CSR activity. In order to do so the authors develop a principal component analysis to sort and group the original data.

The preliminary analysis generated three components of CSR: the external influence (CSR external), the market influence (CSR market) and the operative influence (CSR operative) of the enterprises in Portugal.

This research shows cultural differences and helps to highlight the importance of more research in this area in the newly expanded European Community. It also highlights the relationship between CSR activity and corporate image and performance.

The purpose of this paper is to discuss the interrelationship between corporate income tax (CIT) and corporate social responsibility (CSR) within the international framework of the European Union (EU).

The theoretical framework of the paper is based on taxation and social responsibility theories that evaluate the impact of economic, financial and social decisions taken by firms, in the area of accounting and tax harmonization in general, and of corporate income tax, in particular.

Through the connection of CIT and CSR frameworks, the paper urges for more accountability and shows that, as each EU Member State improves accounting and taxation harmonization, the result is more comparability of economic and financial information presented by the firm.

The paper attempts to provide an understanding of the adoption of the social responsibility posture of firms as a key factor that negatively and positively influences the tax regime of each EU Member State. In a social responsibility, accounting and taxation transnational framework, the increasing of a firm's activity and changes in its environment require new attitudes of sustainable development.

The paper is the first to discuss the interrelationship between CIT and CSR within the international framework of the EU. Corporate income tax can be seen as the mechanism by which governments encourage active civic duty, corporate sponsorship and CSR practices.

The purpose of this paper is to investigate the issues of accountability, social responsibility and law related with local action groups (LAGs) to achieve local economic and sustainable development.

The literature review justifies the conceptual frame of the issues under discussion. Thus, on the one hand, the LEADER+ programme system statistics were used and, on the other hand, the Portuguese Government and European Union laws, regulations and official documents were used.

LAGs represent civil society in its various aspects and interests, assuming many times as privileged partners of the State, strengthening the rights of individual citizens against the political and economic power. Also, the LAGs as partners have specific local conditions, such as historical, social and cultural identities, governance and geography, that should be equally considered.

The results of the paper show accountability limitations, but the LAG is developed as a source of indispensable and fundamental information for the decision‐making process of local sustainability.

LAGs sometimes, forgetting their real purpose, follow socially responsible practices, often, to apply the strict compliance with the law, regulations and norms, even if social responsibility strategies are arguably recognized as crucial to promote economic success, social and life quality, and environmental sustainability.

The challenges of local development in which the citizen, firms, entities and policy makers are merged need sophisticated and comprehensive strategies and socially responsible best practices to promote the welfare of the society.

This paper identifies case studies that highlight different strategic approaches to recognize the importance of the LAGs in the implementation of sustainable policies and social responsibility strategies. Also, different levels of accountability, social responsibility and law are applied and promoted by LAG.

This chapter compares four dimensions of ethnic identity construction among youth in two ethnically diverse schools, one in the inland city of Lillehammer and one in Oslo, Norway. In Lillehammer children of immigrant origin are in the minority, while at the place Furuset in Oslo they are in the majority. The first dimension deals with how children of immigrant origin experience having “one foot in two cultures.” The second dimension concerns the importance of appearance regarding skin color, while the third concerns the importance of appearance through clothing. The last dimension concerns proficiency in the Norwegian language. The chapter suggests that the answer to the question “Always a foreigner?” is not a clear “yes” or “no,” it depends on the social context. Most children of immigrant origin, at both schools, try to act out Norwegian identities in some contexts and foreign ethnic identities in others. However, it appears that belonging and social inclusion in Norwegian contexts are best achieved by children of immigrant origin who are in the minority and who apply assimilation strategies – that is, who try to act and pass as Norwegian. If assimilation strategies are needed for experiencing belonging and inclusion, more knowledge and education is needed in Norwegian schools on values of tolerance and creative potentiality of ethnic and cultural diversity in both local and national contexts.

Social and environmental reports have become an increasingly regulated area of corporate reporting and communication. Nevertheless, the substance and level of detail present in such disclosures is largely at the discretion of companies, which has implications for the value of such disclosures to stakeholders. The purpose of this study is to shed light on social visibility as a determinant of the variation in substance found in social disclosures in order to understand underlying reasons for why some firms offer more substance than others in their social disclosures.

Based on a number of hypotheses, which are combined into social visibility, the paper investigates whether a firm's social visibility is a determinant of substance in social disclosures. To this end, the case of modern slavery statements is used as a recently introduced and legally mandated form of social sustainability disclosures.

The findings suggest that social visibility can explain part of the variation in the substance of social disclosures. However, for the remaining part, it is argued that substance in social disclosures can also be driven by institutional logics, which shape organizational outcomes in specific contexts, but are largely unobservable.

This article contributes new insights to the literature on the relationship between corporate social visibility and the substance of social disclosures.