{"id":3441,"date":"2010-06-01T14:26:09","date_gmt":"2010-06-01T14:26:09","guid":{"rendered":"http:\/\/obegef.pt\/wordpress\/?p=3441"},"modified":"2014-01-06T08:59:44","modified_gmt":"2014-01-06T08:59:44","slug":"empresas-portuguesas-e-combate-a-corrupcao-evidencias-recolhidas-nos-relatorios-de-sustentabilidade","status":"publish","type":"post","link":"https:\/\/obegef.pt\/wordpress\/?p=3441","title":{"rendered":"Empresas portuguesas e combate \u00e0 corrup\u00e7\u00e3o: evid\u00eancias recolhidas nos relat\u00f3rios de sustentabilidade"},"content":{"rendered":"<table width=\"100%\" border=\"0\" cellspacing=\"5\" cellpadding=\"5\" align=\"center\">\n<tbody>\n<tr>\n<td colspan=\"2\" align=\"left\">Empresas portuguesas e combate \u00e0 corrup\u00e7\u00e3o: evid\u00eancias recolhidas nos relat\u00f3rios de sustentabilidade<br \/>\nThe fight against corruption in Portugal: evidence from sustainability reports<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">Coordenador: Manuel Castelo Branco<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify;\" align=\"left\" valign=\"top\" width=\"50%\"><img decoding=\"async\" style=\"margin-left: 5px; margin-right: 5px; border: 0px;\" alt=\"texto em portugu\ufffds\" src=\"http:\/\/obegef.pt\/wordpress\/wp-content\/uploads\/2009\/01\/pt.jpg\" align=\"bottom\" border=\"0\" hspace=\"5\" \/>A responsabilidade social das empresas (RSE) e a sua comunica\u00e7\u00e3o, nomeadamente atrav\u00e9s do relato de sustentabilidade (RS), t\u00eam recebido uma aten\u00e7\u00e3o crescente, quer por parte de empresas quer por parte de outro tipo de organiza\u00e7\u00f5es nacionais e internacionais. Algumas organiza\u00e7\u00f5es internacionais t\u00eam procurado oferecer instrumentos que possibilitem a sua implementa\u00e7\u00e3o e gest\u00e3o. Entre eles, destacam-se o Global Compact (GC) da Organiza\u00e7\u00e3o das Na\u00e7\u00f5es Unidas (ONU), lan\u00e7ado em 2000, e as directrizes para a elabora\u00e7\u00e3o de relat\u00f3rios de sustentabilidade da Global Reporting Initiative (GRI), cuja primeira vers\u00e3o oficial apareceu em 2000.<br \/>\nA comunica\u00e7\u00e3o de informa\u00e7\u00e3o sobre RSE \u00e9 feita, hoje em dia, principalmente atrav\u00e9s do RS. Este encontra-se atualmente associado \u00e0 divulga\u00e7\u00e3o de informa\u00e7\u00e3o de natureza volunt\u00e1ria relacionada como v\u00e1rios aspetos econ\u00f3micos, sociais e ambientais sobre os quais as atividades das empresas t\u00eam um impacto. Esta informa\u00e7\u00e3o pode ser qualitativa ou quantitativa, fornecida em termos financeiros ou n\u00e3o financeiros, e procura informar ou influenciar os seus leitores.<br \/>\nO combate \u00e0 corrup\u00e7\u00e3o tornou-se um aspecto fundamental da RSE e do RS. O conjunto de princ\u00edpios propostos pelo GC da ONU inclui um princ\u00edpio (o 10.\u00ba) especificamente dedicado a ele e nas diretrizes para elabora\u00e7\u00e3o de relat\u00f3rios de sustentabilidade da GRI existem diversos indicadores relacionados com o combate \u00e0 corrup\u00e7\u00e3o.<br \/>\nOs relat\u00f3rios de sustentabilidade constituem ent\u00e3o documentos que providenciam uma importante fonte de informa\u00e7\u00e3o para todos os interessados em saber o que est\u00e1 o sector privado a fazer no sentido de limitar a expans\u00e3o da corrup\u00e7\u00e3o e promover a transpar\u00eancia, a presta\u00e7\u00e3o de contas e a integridade.<br \/>\nO projeto que se apresenta neste texto corresponde a um conjunto estudos de car\u00e1cter essencialmente explorat\u00f3rio, tendo como prop\u00f3sito examinar a informa\u00e7\u00e3o que as empresas portuguesas de grande dimens\u00e3o divulgam sobre o combate \u00e0 corrup\u00e7\u00e3o nos seus relat\u00f3rios de sustentabilidade. Examinar-se-\u00e1 tamb\u00e9m evolu\u00e7\u00e3o da divulga\u00e7\u00e3o desse tipo de informa\u00e7\u00e3o ao longo dos anos.<br \/>\nPara tal, selecionar-se \u00e1 uma amostra de grandes empresas portuguesas que divulguem relat\u00f3rios de sustentabilidade, efetuar-se de dois em dois anos a recolha dos relat\u00f3rios desse tipo por elas apresentados, procedendo-se de seguida \u00e0 sua an\u00e1lise cuidadosa no sentido de detetar a informa\u00e7\u00e3o relacionada com as pol\u00edticas de combate \u00e0 corrup\u00e7\u00e3o por elas desenvolvidos e com as pr\u00e1ticas utilizadas para as levar a cabo. O estudo ter\u00e1 um car\u00e1ter bienal e iniciar-se com a an\u00e1lise dos relat\u00f3rios reportados ao ano de 2010.<br \/>\n<strong>Palavras-chave<\/strong>: responsabilidade social das empresas; corrup\u00e7\u00e3o; relat\u00f3rios de sustentabilidade; Portugal.<\/td>\n<td style=\"text-align: justify;\" align=\"left\" valign=\"top\" width=\"50%\"><img decoding=\"async\" style=\"margin-left: 5px; margin-right: 5px; border: 0px;\" alt=\"Texto em ingl\ufffds\" src=\"http:\/\/obegef.pt\/wordpress\/wp-content\/uploads\/2009\/01\/en.jpg\" align=\"bottom\" border=\"0\" hspace=\"5\" \/>Recent initiatives of national and international organizations and interest by large companies in instruments such as codes of conduct or sustainability reports are evidence of a growth in importance of corporate social responsibility (CSR) and the reporting thereof. Some international organizations have launched important initiatives to promote them, such as the United Nations Global Compact (UNGC) (officially launched in 2000) and the Global Reporting Initiative\u2019s (GRI) Sustainability Reporting Guidelines (first issued in 2000).<br \/>\nCorporate communication of CSR is nowadays primarily made through sustainability reports. Sustainability reporting (SR) is associated mainly with voluntary disclosures of information pertaining to several economic, social and environmental aspects upon which companies\u2019 activities may have an impact: employee-related issues, community involvement, environmental concerns, other ethical issues, etc. This information may be qualitative or quantitative, made in financial or non-financial terms, and seek to inform or influence readers.<br \/>\nThe fight against corruption is considered as a fundamental part of CSR and the reporting thereof. The fight against corruption was added as the 10th principle of the UNGC and several indicators pertaining to the issue of corruption are proposed in the GRI Guidelines.<br \/>\nSustainability reports are thus important documents that represent an important source of information on private sector initiatives devoted to restrain the expansion of corruption and promote transparency, accountability and integrity.<br \/>\nThe project presented in this document refers to a set of studies with an exploratory nature. The main purpose is to identify what types of anti-corruption information large Portuguese companies disclose in their sustainability reports. The evolution of such disclosure over the year will also be examined.<br \/>\nA sample of large Portuguese companies that publish their sustainability reports will be selected. Starting with the reports pertaining to 2010, these reports will be collected on a biennial basis. A thorough analysis of such reports will then allow us to identify the information on the fight against corruption disclosed by the sample companies in their sustainability reports.<br \/>\n<strong>Keywords<\/strong>: Corporate social responsibility; corruption; sustainability reports; Portugal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Empresas portuguesas e combate \u00e0 corrup\u00e7\u00e3o: evid\u00eancias recolhidas nos relat\u00f3rios de sustentabilidade The fight against corruption in Portugal: evidence from sustainability reports Coordenador: Manuel Castelo Branco A responsabilidade social das empresas (RSE) e a sua comunica\u00e7\u00e3o, nomeadamente atrav\u00e9s do relato de sustentabilidade (RS), t\u00eam recebido uma aten\u00e7\u00e3o crescente, quer por parte de empresas quer por&hellip; <a href=\"https:\/\/obegef.pt\/wordpress\/?p=3441\">Ler mais&#8230;<\/a><\/p>\n","protected":false},"author":55,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[52],"tags":[],"class_list":["post-3441","post","type-post","status-publish","format-standard","hentry","category-investigacao"],"_links":{"self":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/3441","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/55"}],"replies":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3441"}],"version-history":[{"count":6,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/3441\/revisions"}],"predecessor-version":[{"id":7099,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/3441\/revisions\/7099"}],"wp:attachment":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}