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Social initiatives must disclose their results to access support. However, there is no theoretical consensus about how to do it. It is still necessary to understand the value creation in social initiatives because they may or not have economic goals. However, these goals serve to make the social ones feasible. This study aims to cut this Gordian knot by providing measures aligned to the value theory but developed by the social lens. It offers a non-economic-focused approach to dealing with assessment complexity and with multiple stakeholders’ needs for information.

A consolidation research path is suggested by three composed measures built upon tested and reliable scales. These value measures are discussed through narratives from Portuguese investors and social entrepreneurs in a mixed-methods design. Content analysis and online survey provided data for descriptive statistics, exploratory factor analysis and Cronbach's alpha test.

The analyses supported the value measures. Thus, they allow an effective way to assess and report the social value created. It also highlighted a potential use in preventive and corrective approaches helpful for several organizations that pursue social goals.

The measures were tested based on social entrepreneurs' opinions. Future studies can include beneficiaries' opinions, allowing comparisons that can help to set more realistic goals and better investment criteria.

The relationship between investors and initiatives can improve, boosting their impact on society. The measures can highlight prioritization choices that influence the way value is created. Hence, they serve as a sensemaking from a holistic standpoint.

This study aims to provide an example of the intersections between resilience and innovation within the social economy. It describes the Portuguese context, boosted by a pioneering public policy focused on building resilience through innovation. The sustainable development concept usually sets multilevel relationships among the government, social investors and entrepreneurs. In this sense, the study explores the role of innovation in promoting resilience in initiatives and society that may lead to sustainability.

The authors collected the primary data through semistructured interviews with social investors and an online survey with the invested or awarded entities from 2015 to 2020. The database represents 43.63% of acknowledged Portuguese social innovative initiatives, describing a complex and multilevel result. The case also provides a unique context for deepening the understanding of popular, relevant, but still underdeveloped concepts.

The results highlight progress in overcoming social and economic challenges. This progress happens through innovative initiatives aiming to solve social problems that reflect collective interests. The data suggest a context dynamization due to an increase of 31.3% in new initiatives. This increase can potentially represent a consistent investment in resilience and sustainable development.

This paper helps to contextualize and structure information for three fragmented concepts. It relies on their combination to compensate for each other frailties, assuming that innovation can be a crucial factor for boosting sustainable development, making possible the countries’ resilience. It also argues that the literature state can result from a paradigm shift, and these features can favor this process toward a better world.

Police in Europe are facing increased demands and diminished resources, and this is particularly prominent among emergency response officers (EROs) working in poorer countries such as Portugal. Considering that daily stress and limited coping skills can result in detrimental consequences for officers’ health and society welfare, the purpose of this paper is to investigate stress and coping among Portuguese EROs.

EROs completed daily diaries over 11 working days. Each diary entry included an open-ended stressor, coping section and a Likert-type scale to evaluate coping effectiveness. Data were analyzed using inductive and deductive content analysis procedures. The frequency of stressors, coping and coping effectiveness were calculated.

EROs reported facing more operational stressors, particularly public disorder situations. However, gun situations were perceived as the most intense stressor. Emotion-focused coping (i.e. peer support) was more used than problem-focused. Despite variation in coping effectiveness in accordance to stressor experienced, longitudinal analysis suggests that problem-focused coping is more effective.

Longitudinal methodologies should contemplate stress appraisal and coping effectiveness in order to fully understand stress and coping. Future studies should employ this methodology at a larger scale and over longer periods.

Intervention programs for EROs should be multidimensional, targeting work conditions and resources, stress management, and coping effectiveness.

Findings provide strong recommendations for future research and applied implications for stress prevention and effective coping interventions.

This paper aims to analyse how constitutional law and corporate income tax (CIT) law, in the Iberian Peninsula, addresses the tax justice principle of generality. Also, it has as an intention to understand the dimension of tax exemptions predicted in the CIT law of both countries.

It analyses several data sources from Spain and Portugal, between them constitutions laws, CIT laws, general tax laws and some constitutional court cases. Furthermore, it uses the content analysis method to identify the level of exemptions and tax benefits present in the CIT law.

The results show that constitutional laws reserve a section to regulate tax issues, that it can present major or minor development. The Spanish article 31 explains the tax system and the Portuguese articles of 103 and 104 explain not only the tax system but also gives instructions about how must occur income, property and consumption taxation. Both jurisdictions, do not refer expressly to the generality principle, nevertheless, it has an implicit presence in the Supreme law and the same happen in the CIT law. They predict that all legal entities, public and private ones, have to contribute to financing the public expenditure. Furthermore, the respect to generality principle implies that tax income exemptions have to be justified, otherwise it can configure a break of the researched fundamental. In researched cases, the Spanish CIT have present more tax exemptions than Portugal, which can lead to consider a relation between the level of corporate contribution to income tax revenues collection and the tax exemptions predicted in the CIT law.

It allows understanding the difference between tax jurisdictions in the tax principles domain.

This paper aims to understand what green tax measures Portuguese corporate tax law foresees and whether the measures observe the polluter pays tax principle.

The legal research method is applied to achieve the goals. Specifically, the research analyzes the most relevant corporate tax legislation to identify legal provisions influencing taxpayers’ behavior in sustainability decisions, particularly corporate income tax (CIT) and value-added tax (VAT) laws.

The results show that the Portuguese Green Taxation Law introduces several environmentally friendly taxation measures by benefiting or increasing the tax burden. The influence on the CIT law results from instruments such as the autonomous taxation of expenses, depreciation, provisions and the local corporate tax. In the VAT, electric tourism vehicles’ VAT deduction is possible. These measures enforce the polluter pays tax principle, increasing the tax burden on less environmentally friendly options and decreasing the tax burden on more green economic choices. These measures directly influence the companies’ choice because of the increase or decrease tax burden according to more or less polluting choices.

This study only studies the Portugal case.

This study highlights the Portuguese experience reconciling taxation and environmental dimensions.

The purpose of this study is, from the perspective of artisan entrepreneurship (AE), to understand how professional and higher education institutions, local authorities, local and cross-border cultural entities and tourism stakeholders perceive AE by collaborating in a network to develop innovative and sustainable strategies, using the Quintuple Helix innovation model.

Using a qualitative approach, 34 semi-structured interviews were carried out with organisations by emailing them a Google Form. The organisations interviewed were from the north-east of Portugal (Bragança, Miranda do Douro, Mogadouro, Vimioso and Vinhais) and the north of Spain (Zamora Province). The data collected was subjected to content and lexical analysis using the computerised lexical analysis software IRaMuTeQ.

AE is seen as the representation of a culture where traditional crafts are the identity of a region. The practical and political implications for decision makers in the Quintuple Helix can be seen in the definition of strategies and proposals that should leverage and define regional and cross-border policies, leveraging the need for networking to define concrete measures and programmes for support and training in entrepreneurship and AE, as well as the creation and/or standardisation of existing support networks.

To the best of the authors’ knowledge, this work is the first study to address and deal with the issue of AE by understanding how professional and higher education institutions, local authorities, local and cross-border cultural entities perceive AE and collaborate in a network to develop innovative and sustainable strategies, through the paradigm of the Quintuple Helix model. It also combines a content analysis and a lexical analysis using computerised lexical analysis software – IRaMuTeQ.

The study aims to improve the understanding of the online sustainability disclosure phenomena considering the quantity and nature of the content of the information related to sustainability disclosed in the corporate website of companies, providing evidence about the website sustainability disclosure of different size companies and characterizing the website sustainability disclosure of the Portuguese mold companies.

A content analysis methodology was used to the corporate websites of 83 companies in the sample. A direct approach was followed where the researcher is asked to read and classify the text in a previously defined category, but where the possibility of identifying new categories from the collected data is not excluded.

The information on sustainability disclosed by the mold companies is limited, whether in quantity or concerning the type of information. The information disclosed about environmental and social aspects is scarcer, being the focus more on aspects related to the economic dimension of sustainability, particularly in the areas related to products and services and customers.

The research design can be broadened to include other sustainability dissemination tools and other research methodologies, such as case studies, to provide a deeper understanding of the concerns and initiatives/practices of sustainability of mold companies.

This study contributes to the knowledge of sustainability dissemination practices in SMEs, an area of research that needs to be more explored and, in an industrial sector (molds) that have not received much attention in this area.

Based on the premise of the importance of corporate sustainability communication, the study focuses on the Internet as an information dissemination tool. It provides indications on the theme and information type that can be used to report the company's sustainability.

The aim of this study is, from the perspective of artisan entrepreneurship, to trace and analyse the artisan's profile in the sustainable development of low population density cross-border territories, using the quintuple helix innovation model.

Ten semi-structured interviews were conducted with cultural and traditional artisans to achieve the proposed objective using a qualitative approach. The artisans are from Northeast Portugal (Bragança, Miranda do Douro, Mogadouro, Vimioso and Vinhais) and Northern Spain (Province of Zamora). The interviews were conducted face-to-face between May and June 2022. The interviews were manually transcribed and subjected to content and lexical analyses using IRaMuTeQ software.

An artisan was identified as an enterprising individual whose marketed handicraft pieces transmit the values and teachings of his community. Innovation, technology, sustainability and circular economy in a family environment, where dedication, resilience, happiness and hard work transmit an identity that places the artisan and his artisan practice as the driving force for the enhancement and promotion of his territory, cultural heritage and identity.

This work is the first study to address and treat the issue of artisan entrepreneurship by analysing and defining the cultural-based and traditional artisan profile in a cross-border and low population density territorial context.