Search results

This study aims to analyse the extent of online social responsibility (SR) information disclosure by Portuguese municipalities and to identify related determinant factors, based on Institutional Theory and Legitimacy Theories.

A content analysis was performed on webpages from 60 sampled municipalities, and an information disclosure index was created.

Descriptive statistics obtained indicate the Total Disclosure Index (TDI) value was 0.46. The Economic Information sub-category exhibits the highest value (0.66), followed by the Social and Environmental Information categories (0.61 and 0.36, respectively).

The multivariate analysis results indicate that LA21 implementation the existence of tax burdens, the characterisation of a municipality as urban and environmental/SR certification application positively influence SR information disclosure. TDI is negatively affected by the existence of an inactive population (i.e. by the percentage of individuals ≤19 and ≥65 years of age).

The purpose of this paper is to develop environmental accounting and reporting practices (EARPs) by Portuguese local entities and their determining factors.

Data were obtained through a postal survey. In order to measure the degree of development of environmental accounting and reporting practices index was developed, which reflects the extent to which a set of eight EARPs have been implemented by the 69 Portuguese local entities included in the sample. Three variables are considered in this study as possible factors that drive the development of environmental management practices (EMPs) by local entities, namely, size of entity, accounting framework, degree of development of EMPs.

Results indicate the degree of development of EARPs in Portuguese local entities is low. Additionally, accounting regulation and the degree of development of EMPs are explaining factors of the degree of development of environmental accounting practices in Portuguese local entities.

This study adds to the international research on environmental accounting in public sector by providing empirical data from a country, Portugal, where empirical evidence is still relatively limited.

The purpose of this paper is to analyse the development of environmental management practices by Portuguese local entities and their determining factors.

The data were collected by sending a postal questionnaire. In order to measure the degree of development of environmental management practices, an index of environmental management practices (EMPI) was developed, which reflects the extent to which a set of 16 environmental management practices have been implemented by the entities included in the sample. In total, four variables are considered in this study as possible factors that drive the development of environmental management practices by local entities: type of entity; size; proactive environmental strategy; and Local Agenda 21.

Results indicate the degree of development of environmental management practices in Portuguese local entities is low. Additionally, entity size, the adoption of proactive environmental strategies and the implementation of Local Agenda 21 are explaining factors of the degree of development of such practices.

The paper adds to the international research on environmental management in the public sector by providing empirical data from a country, Portugal, where empirical evidence is still relatively limited.

The purpose of this paper is to examine the extent to which Portuguese local entities have implemented a set of environmental accounting practices, and to analyse some potential determining factors of their use.

The data were collected by sending a postal questionnaire to a sample of medium‐sized and large city councils and the municipal companies belonging to those municipalities. Three variables were considered as possible factors that drive the development of environmental accounting practices in the local public sector.

The degree of development of environmental accounting practices in Portuguese local entities is low. Organisational size and the degree of development of environmental management practices are positively and statistically related to the level of development of environmental accounting practices. However, the findings suggest that the existence of compulsory environmental accounting standards is not positively associated with the development of environmental accounting practices by Portuguese local entities.

The study limits itself to Portugal and, therefore, its results could not be applicable in other settings.

Portugal is experiencing a phase of development of regulatory environmental disclosure requirements. Understanding the environmental accounting and reporting practices currently developed by Portuguese local entities, as well as their drivers, may help regulators to develop more suitable standards for the sector.

The majority of empirical studies on environmental accounting practices in public organisations are focused largely on an Anglo‐Saxon context. This paper attempts to address this gap in the literature by providing a snapshot of the environmental accounting practices developed by Portuguese local entities.

The innovation process demands an interaction between environment agents, knowledge generators and policies of incentive for innovation and not only development by companies. Universities have gradually become the core of the knowledge production system and, therefore, their role regarding innovation has become more important and diversified. This study is aimed at identifying the mechanisms of university–industry (U–I) collaboration, as well as the operationalization steps of the U–I collaboration process.

This study is aimed at identifying, based on a systematic literature review, the mechanisms of university–industry (U–I) collaboration, as well as the operationalization steps of the U–I collaboration process.

The analysis of the 72 selected articles enabled identifying 15 mechanisms of U–I collaboration, proposing a new classification for such mechanisms and developing a framework presenting the operationalization steps of the interaction process.

In this paper, the authors screened nearly 1,500 papers and analyzed in detail 86 papers addressing U–I collaboration, mechanisms of U–I collaboration and operationalization steps of the U–I collaboration process. This paper provides a new classification for such mechanisms and developing a framework presenting the operationalization steps of the interaction process. This research contributes to both theory and practice by highlighting managerial aspects and stimulating academic research on such timely topic.