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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 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 research discusses the financial perspective of Non-governmental Organizations (NGOs), in general, and identifies the level of dependency and diversification of revenues, in particular. The Herfindahl–Hirschman Index (HHI) was used as an indicator for calculating the concentration of the income for each NGO. The main sources of income reported were donations, government grants, financial income, service provision, sales and other incomes. The sample of case studies analyzed are Centre for Advanced Studies of Social and Environmental Promotion (CASSEP), Federation of Bodies for Social and Educational Assistance (FBSEA), Ecological Research Institute (ERI) and Amazon Environmental Research Institute (AERI). These organizations have been used as case studies (Yin, 2019) because they received resources from the Amazon Fund in Brazil for at least one year during the research period of 2014–2018. The composition of the revenue for this period was analyzed according to the Procedures Manual for the Third Sector published by the Federal Accounting Council of the Brazilian Accounting Foundation (FAC-BAF) and by the Association of Attorneys and Promoters of Justice of Foundations and Organizations of Social Interest from Brazil. These NGOs had low revenue diversification in the research period, so there was a high dependence on resources from international organizations, predominantly from countries in Europe. The joint analysis of the two main revenue sources – government grants and grants – substantially raises the level of dependency. As results of the empirical analysis, it can be seen that CASSEP had the highest revenue collection in the research period. This NGO maintained a high dependence and concentration of resources in all years analyzed, which points to the need of revenue diversification. This research concludes with comments on instances of competition to receive resources between NGO, which lead to an inefficient allocation of resources to all NGO. Also, it discusses the effects of COVID-19 on revenues of the NGO analyzed, as well as the recent corruption scandals in Brazil, but it is only one research that demands more study to be generalized.