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The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities

The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities

Maria da Conceição C. Tavares, Lúcia Lima Rodrigues
Copyright: © 2019 |Pages: 26
ISBN13: 9781522561927|ISBN10: 1522561927|EISBN13: 9781522561934
DOI: 10.4018/978-1-5225-6192-7.ch035
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MLA

Tavares, Maria da Conceição C., and Lúcia Lima Rodrigues. "The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities." Corporate Social Responsibility: Concepts, Methodologies, Tools, and Applications, edited by Information Resources Management Association, IGI Global, 2019, pp. 653-678. https://doi.org/10.4018/978-1-5225-6192-7.ch035

APA

Tavares, M. D. & Rodrigues, L. L. (2019). The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities. In I. Management Association (Ed.), Corporate Social Responsibility: Concepts, Methodologies, Tools, and Applications (pp. 653-678). IGI Global. https://doi.org/10.4018/978-1-5225-6192-7.ch035

Chicago

Tavares, Maria da Conceição C., and Lúcia Lima Rodrigues. "The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities." In Corporate Social Responsibility: Concepts, Methodologies, Tools, and Applications, edited by Information Resources Management Association, 653-678. Hershey, PA: IGI Global, 2019. https://doi.org/10.4018/978-1-5225-6192-7.ch035

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Abstract

Based on legitimacy and on stakeholder theories, this study analyses the level of disclosure of Corporate Social Responsibility (CSR) in the sustainability reports of the Portuguese public sector entities for the years 2008 and 2012, prepared in accordance with the guidelines of the Global Reporting Initiative (GRI). The authors also aim to determine the factors that influence this level of disclosure. Using content analysis, an index of CSR disclosure was constructed based on the sustainability reports of 58 public sector entities. It was concluded that the level of sustainability disclosure is related to the organisation's size, industry, awards and certifications received, and visibility measured in terms of consumer proximity. This study offers new empirical evidence of a different context – public sector entities in Portugal, providing valuable insights into the factors that explain CSR disclosures in public sector entities.

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