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Authors
Abstract(s)
A importância da informação não financeira e de sustentabilidade tem aumentado
consideravelmente ao longo dos últimos anos, especialmente nas áreas da sustentabilidade
e do clima. As alterações climáticas são uma realidade presente e a ação das empresas é um
fator que pode contribuir em grande escala para reduzir as emissões de gases de estufa e
fomentar o desenvolvimento sustentável. Neste sentido, a divulgação de informação não
financeira nos relatórios de gestão, ou relatórios de sustentabilidade, vem a tornar-se numa
normalidade cada vez mais presente. No entanto, esta ainda se encontra pouco solidificada,
dado a falta da existência de um modelo globalmente utilizado, o que provoca problemas de
comparabilidade e harmonização entre empresas.
Este estudo vem assim contribuir para o aumento da sensibilidade na divulgação sobre a
sustentabilidade e comparação da informação não financeira entre empresas, uma vez que
incide na análise de relatórios de sustentabilidade e/ou relatórios integrados das empresas
do setor energético de Portugal, em consideração com as novas normas IFRS S1 e IFRS S2
propostas pelo International Sustainability Standards Board (ISSB).
O objetivo é compreender se as Normas permitem colmatar o problema da
comparabilidade. Para tal, foi desenvolvida uma revisão de literatura sobre a informação
não financeira, com destaque nas principais teorias e modelos de divulgação. Em seguida,
em termos metodológicos, adotou-se uma abordagem interpretativa, através da análise da
informação presente nos relatórios (de sustentabilidade e integrados) nas principais
empresas do setor energético. Os resultados indicam que as Normas não são capazes de
colmatar o problema de comparabilidade, pelo que é necessária a criação de uma estrutura
que possa ser utilizada transversalmente para divulgar informação sobre a sustentabilidade
e o clima.
The importance of non-financial information and sustainability information has been rising considerably through the last years, especially in the areas of sustainability and climate. Climate change is a reality, and company’s actions are a factor that can contribute on a large scale to reduce the greenhouse gas emissions and foment sustainable development. In this regard, the disclosure of non-financial information in management reports, or sustainability reports, has become a normality that’s more and more present. However, it is still poorly solidified, due to the lack of a model that’s globally used, which causes problems of comparability and harmonization between companies. This study contributes to the raise of awareness on disclosure of sustainability and the comparison of non-financial information between companies, since it relates to the analysis of sustainability and/or integrated reports from companies of the energy sector in Portugal, considering the new IFRS S1 and IFRS S2 Standards proposed by the International Sustainability Standards Board (ISSB). The objective is to comprehend if the Standards can fix the problem of comparability. To do so, a literature review was developed about non-financial information, with emphasis on the main theories and disclosure models. Following, in methodological terms, an interpretative approach was adopted, through the analysis of the information presented in the reports (sustainability and integrated) in the main companies of the energy sector. The results indicate that the Standards are not capable of fixing the problem of comparability, which shows the need for a creation of a structure that can be used transversely to disclosure information about sustainability and climate.
The importance of non-financial information and sustainability information has been rising considerably through the last years, especially in the areas of sustainability and climate. Climate change is a reality, and company’s actions are a factor that can contribute on a large scale to reduce the greenhouse gas emissions and foment sustainable development. In this regard, the disclosure of non-financial information in management reports, or sustainability reports, has become a normality that’s more and more present. However, it is still poorly solidified, due to the lack of a model that’s globally used, which causes problems of comparability and harmonization between companies. This study contributes to the raise of awareness on disclosure of sustainability and the comparison of non-financial information between companies, since it relates to the analysis of sustainability and/or integrated reports from companies of the energy sector in Portugal, considering the new IFRS S1 and IFRS S2 Standards proposed by the International Sustainability Standards Board (ISSB). The objective is to comprehend if the Standards can fix the problem of comparability. To do so, a literature review was developed about non-financial information, with emphasis on the main theories and disclosure models. Following, in methodological terms, an interpretative approach was adopted, through the analysis of the information presented in the reports (sustainability and integrated) in the main companies of the energy sector. The results indicate that the Standards are not capable of fixing the problem of comparability, which shows the need for a creation of a structure that can be used transversely to disclosure information about sustainability and climate.
Description
Keywords
Governança) Comparabilidade Esg (Ambiente Ifrs S1 Ifrs S2 Relatório de Sustentabilidade Setor Energético Social