Search results

1 – 5 of 5
To view the access options for this content please click here
Article
Publication date: 2 August 2013

Teresa Pereira Eugénio, Isabel Costa Lourenço and Ana Isabel Morais

This study aims to identify the legitimacy strategies employed by one of the largest Portuguese cement companies to defend and downplay its sustainability performance and…

Downloads
3246

Abstract

Purpose

This study aims to identify the legitimacy strategies employed by one of the largest Portuguese cement companies to defend and downplay its sustainability performance and activities related to two major controversies involving the company: co‐incineration and the location of the Outão plant.

Design/methodology/approach

A single case study methodology is employed for the empirical research. Sustainability reports were analysed in order to identify TimorL's sustainability disclosure practices, and semi‐structured interviews were conducted to complement the case analysis. This paper emphasises legitimacy theory and legitimacy repair strategies that were identified by Suchman.

Findings

Legitimacy strategies, including “don’t panic”; “create monitors”; “justify”; “disassociate” and “explain”, were identified in the actions TimorL took after the above‐mentioned controversies. The company initiated a series of actions to respond to the company's “crisis”. The conclusions of the study support the argument that sustainability strategies remain a powerful legitimacy tool.

Originality/value

The paper adds to the scarce research available on the sustainability disclosure and practices of companies by providing new empirical data. It contributes to a better understanding of how companies behave when they are faced with legitimacy gaps and how they act to restore their legitimacy.

Details

Management of Environmental Quality: An International Journal, vol. 24 no. 5
Type: Research Article
ISSN: 1477-7835

Keywords

To view the access options for this content please click here
Article
Publication date: 1 June 2015

Sónia Ferreira Gomes, Teresa Cristina Pereira Eugénio and Manuel Castelo Branco

The purpose of this paper is to provide a descriptive comprehensive analysis of sustainability reporting (SR) and assurance in Portugal after the onset of the most recent…

Downloads
2108

Abstract

Purpose

The purpose of this paper is to provide a descriptive comprehensive analysis of sustainability reporting (SR) and assurance in Portugal after the onset of the most recent economic crisis.

Design/methodology/approach

The authors analyze 290 sustainability reports for the years 2008, 2009, 2010 and 2011, and find those that include assurance statements and characterize them.

Findings

The authors present evidence supporting the view that the Portuguese sustainability reporting assurance (SRA) market follows the international trends and suggest that the most recent economic crisis had a negative effect in terms of publication of sustainability reports but not in terms of its quality and assurance.

Research limitations/implications

The authors merely provide descriptive evidence of SR and the assurance thereof in Portugal.

Originality/value

The authors contribute significantly to the literature on SRA in peripheral countries and in the period of crisis.

Details

Corporate Governance, vol. 15 no. 3
Type: Research Article
ISSN: 1472-0701

Keywords

To view the access options for this content please click here
Article
Publication date: 25 February 2014

Manuel Castelo Branco, Catarina Delgado, Sónia Ferreira Gomes and Teresa Cristina Pereira Eugénio

– The paper aims to analyse the engagement in sustainability reporting assurance (SRA) by a sample of Portuguese firms between 2008 and 2011.

Downloads
2023

Abstract

Purpose

The paper aims to analyse the engagement in sustainability reporting assurance (SRA) by a sample of Portuguese firms between 2008 and 2011.

Design/methodology/approach

Bivariate and multivariate non-parametric statistics is used to analyse some factors that influence the decision to have sustainability reports assured.

Findings

Results indicate that size, leverage, profitability, listing status and industrial affiliation are determinants of SRA, whereas type of ownership is not. A downward trend in sustainability reporting and its assurance was also detected.

Research limitations/implications

The sample is small.

Originality/value

It adds to the scarce research on SRA by providing new empirical data in a context of crisis and extends prior research by analysing the effects of listing status and type of ownership.

Details

Managerial Auditing Journal, vol. 29 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

To view the access options for this content please click here
Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of…

Abstract

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

To view the access options for this content please click here
Article
Publication date: 15 October 2020

Sónia Ferreira Gomes, Susana Jorge and Teresa Eugénio

This paper aims to analyze the current state of integration of sustainable development (SD), in the academic curricula of Business Sciences degrees, including matters…

Abstract

Purpose

This paper aims to analyze the current state of integration of sustainable development (SD), in the academic curricula of Business Sciences degrees, including matters about Ethics, Corporate Social Responsibility and Sustainability. In this way, the paper explores how Portuguese public higher education institutions (HEI) contribute to teaching about sustainable development (TSD).

Design/methodology/approach

The study focuses on Business Sciences degrees. The webpages of all public HEI with BSc and MSc degrees in those areas in Portugal were analyzed, to obtain curricular plans and syllabus. Content analysis was performed on each of these elements of Accounting and Taxation and Management and Business Administration courses.

Findings

There is already some concern about addressing SD in Business Sciences, inasmuch as SD-related topics are taught in Accounting and Taxation and in Management and Business Administration degrees and courses. However, the analysis shows that TSD was integrated into the academic curricula in only 95 degrees (48.5%). Additionally, in these, there are only 79 compulsory curricular units that address this theme. Given the fact that the subject of SD is increasingly relevant, the paper evidence still much room for improvement, indicating that TSD is yet a big challenge for HEI.

Originality/value

TSD is increasingly important because of the growing globalization that requires skilled professionals able to assess the complex and controversial issues related to the topic, to achieve and implement the SD goals in 2030. The literature evidence lack of studies addressing the integration of the SD theme in academic curricula. This paper makes here a contribution by showing what HEI is teaching in the area of business studies. It also brings good implications for society, while showing that sustainability content is becoming more apparent within certain HEI courses. This could be used to create follow up research on what type of sustainability content is being included within the courses and the learning that is happening in students in regard to this sustainability content.

Details

Sustainability Accounting, Management and Policy Journal, vol. 12 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

1 – 5 of 5