This study investigates whether the market valuation of the two summary accounting measures, book value of equity and net income, is higher for firms with reputation for sustainability leadership, when compared to firms that do not enjoy such reputation. The results are interpreted through the...

Purpose – The last years have witnessed a growth in interest in social and environmental questions. Many companies have developed environmental management and auditing systems and altered their social and environmental disclosure practices. These developments resulted in the growth of research...

Our study investigates the role of firm and country characteristics in determining the level of compliance with mandatory disclosure requirements. We also examine whether the role of firm characteristics hold across different environments. Our empirical study relies on European Union listed...

A contabilidade contribui de forma decisiva para a existência de estabilidade do financiamento da vida sócio-económica. Isto é assim, em primeiro lugar, porque oferece aos diversos agentes sociais uma base comum de raciocínio para o entendimento da realidade em e sobre que agem e produz a...

Purpose –The paper aims to analyse the engagement in sustainability reporting assurance (SRA) by a sample of Portuguese firms between 2008 and 2011. Design/methodology/approach – Bivariate and multivariate non-parametric statistics is used to analyse some factors that influence the decision...

This paper explores the relation between the tax behaviour of corporations and their social responsibility. The negative consequences of corporate tax avoidance and evasion are highlighted, namely those affecting nations. The pernicious social consequences of the generalized use of tax...

This paper explores the role of corporate social responsibility (CSR) and the reporting thereof in the fight against corruption. The importance of the United Nations Global Compact (UNGC) and of sustainability reporting (through the Global Reporting Initiative’s (GRI) Sustainability Reporting...

This article is about the role of the business sector in the fight against corruption in Portugal. By corruption it is meant the abuse of office, public or private, for personal benefit or that of third parties. Some forms of corruption fall under the current legal framework and constitute...

In this study, we examine the changes in disclosure practices at Siemens AG—a large German multinational corporation, on compliance and the fight against corruption over a period of 11 years during which two significant corruption-related events occurred: (1) the issuance of the 10th principle...