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Publication
As práticas do pilar social de sustentabilidade reportadas pelas maiores empresas portuguesas: análise do conteúdo dos relatos de sustentabilidade do ano 2011
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Abstract(s)
A investigação presente neste trabalho centra-se nas práticas de Responsabilidade Social Empresarial (RSE) reportadas pelas maiores empresas portuguesas. Especificamente, estuda-se quais as práticas de carácter social que as empresas reportam.
Para a análise pretendida têm-se em consideração as maiores empresas portuguesas, tipificadas nas empresas constituintes do PSI-20 (Portuguese Stock Index) o principal índice bolsista português, por estas empresas serem, a nível financeiro, as que terão capacidade de exercer as melhores práticas e num maior número.
Os objetivos propostos são os de perceber se as empresas divulgam as práticas de RSE em relatórios públicos estruturados, como os Relatório e Contas e Relatórios de Sustentabilidade. Os indicadores propostos pela GRI (Global Reporting Initiative), particularmente os Indicadores de Desempenho Social, que se dividem em quatro Conjuntos de Indicadores: Práticas Laborais e Trabalho Condigno, Direitos Humanos, Sociedade e Responsabilidade pelo Produto, são utilizados como base para agrupar as práticas mencionadas pelas empresas.
Os resultados mostram que a maioria das empresas divulga a RSE, particularmente em temas que podem ser agrupados em Indicadores de Desempenho Social segundo a GRI. Os indicadores que mais respostas apresentam são os ligados às Práticas Laborais e Trabalho Condigno, onde as empresas desenvolvem práticas de proporcionar benefícios aos seus colaboradores e de trabalho estável, mas onde mais pode ser feito relativamente à Diversidade, nomeadamente, na melhor distribuição de postos de trabalho entre homens e mulheres. Nos Indicadores de Direitos Humanos as empresas divulgam mais o comprometimento para com o respeito pelos mesmos, do que as práticas efetivas que levem a esse cumprimento. Quer nos Indicadores de Sociedade quer nos Indicadores de Responsabilidade pelo Produto, a divulgação carece de uma melhor perceção em termos de avaliação dos impactos e das necessidades de consumidores e sociedade, e de uma maior transparência na divulgação de práticas indevidas, quando elas acontecem.
The present investigation focuses on the practices of Corporate Social Responsibility (CSR) reported by the largest Portuguese companies. Specifically, it studies which practices regarding social issues are reported.. For this analysis the major Portuguese companies have been considered, typified in the companies presents in the PSI-20 (Portuguese Stock Index), the main Portuguese stock index, for the reason that these companies are, financially, those who have the capacity to exercise the best and the largest number of practices. The proposed objectives are to understand if companies communicate CSR practices in public structured reports, as the Annual Report and Sustainability Reports. The indicators proposed by the GRI (Global Reporting Initiative), particularly the social indicators, which are divided into four sets of Indicators: Labor Practices and Decent Work, Human Rights, Society and Product Responsibility, are used as the basis for grouping the practices mentioned by companies. The results show that most companies disclose CSR, particularly on issues that can be grouped in Social Indicators according to GRI. The indicators show that most responses are linked to Labor Practices and Decent Work, where companies develop practices to provide benefits to their employees and stable work, but where more can be done for the Diversity, particularly in better distribution of working places between men and women. In the indicators of Human Rights the companies reveal essentially the commitment with the referred indicators, rather than the effective practices that lead to compliance of these rights. In the disclosure of the Society Indicators and Product Responsibility Indicators, a better perception is necessary in terms of assessing the impacts and needs of consumers and society, as well as greater transparency in the disclosure of malpractice when they happen.
The present investigation focuses on the practices of Corporate Social Responsibility (CSR) reported by the largest Portuguese companies. Specifically, it studies which practices regarding social issues are reported.. For this analysis the major Portuguese companies have been considered, typified in the companies presents in the PSI-20 (Portuguese Stock Index), the main Portuguese stock index, for the reason that these companies are, financially, those who have the capacity to exercise the best and the largest number of practices. The proposed objectives are to understand if companies communicate CSR practices in public structured reports, as the Annual Report and Sustainability Reports. The indicators proposed by the GRI (Global Reporting Initiative), particularly the social indicators, which are divided into four sets of Indicators: Labor Practices and Decent Work, Human Rights, Society and Product Responsibility, are used as the basis for grouping the practices mentioned by companies. The results show that most companies disclose CSR, particularly on issues that can be grouped in Social Indicators according to GRI. The indicators show that most responses are linked to Labor Practices and Decent Work, where companies develop practices to provide benefits to their employees and stable work, but where more can be done for the Diversity, particularly in better distribution of working places between men and women. In the indicators of Human Rights the companies reveal essentially the commitment with the referred indicators, rather than the effective practices that lead to compliance of these rights. In the disclosure of the Society Indicators and Product Responsibility Indicators, a better perception is necessary in terms of assessing the impacts and needs of consumers and society, as well as greater transparency in the disclosure of malpractice when they happen.
Description
Dissertação apresentada à Universidade Fernando Pessoa como parte dos requisitos para a obtenção do grau de Mestre em Gestão da Qualidade
Keywords
Responsabilidade social empresarial Práticas sociais e reporte Corporate social responsibility Social practices and reporting