Sonia Monteiro

• Doctor of Business Administration
• Professor at Polytechnic University of Cavado and Ave

Purpose- The purpose of this paper is to investigate if the quality of sustainability reporting influences the financial performance of the largest Portuguese companies. Specifically, the paper aims to: i) evaluate the quality of sustainability reporting among Portuguese companies; ii) determine whether sustainability reporting quality impacts thei...

Objetivo: O estudo visa analisar como as Instituições de Ensino Superior (IES) brasileiras com as maiores notas no último Exame Nacional de Desempenho de Estudantes (ENADE 2018) estão integrando os Objetivos de Desenvolvimento Sustentável (ODS) nos Projetos Pedagógicos dos seus Cursos de Ciências Contábeis. Desenho/metodologia/abordagem: Foi realiz...

Objective: This study explores how large Portuguese companies have started to integrate the SDGs into their non-financial reporting practices, and analyses some potential drivers of SDG reporting. Methodology: Standalone non-financial reports were collected from 2016 to 2022, resulting in a total of 161 reports from 41 companies. Through a content...

Este artigo tem como objetivo analisar as práticas de divulgação relacionadas aos Objetivos de Desenvolvimento Sustentável (ODS) na Internet, bem como identificar os principais impulsionadores da divulgação de ODS nos websites dos municípios portugueses. Foi adotada uma metodologia qualitativa através da análise de conteúdo de todas as 308 páginas...

Purpose Local governments (LGs) play a crucial role as policymakers and catalysts for change at the local level, making them well-positioned to connect the United Nations’ 2030 Agenda goals with local communities. Therefore, LGs should collect and analyze data to monitor progress toward the sustainable development goals (SDGs) and report on the out...

This paper aims to assess whether the financial performance of companies that publish sustainability reports (SRs) differs from the financial performance of companies that do not publish SRs, considering a sample of 297 large Portuguese companies identified by Exame magazine. We used two methodological procedures. First, we conducted a univariate a...

This paper aims to assess whether the financial performance of Portuguese companies that publish sustainability reports (SR) differs from the financial performance of companies that do not publish SR. We use two methodological procedures. First, we conducted a univariate analysis to test the differences in the financial performance according to the...

Sustainable waste management is becoming a common goal in most countries. The national legal framework largely determines the waste management practices, the socio-demographic characteristics, and the economic level of the country and, in the case of businesses, the type of business, the industry in which it operates, and the sector-specific regula...

The apparent commitment of Portuguese corporations to the Sustainable Development Goals (SDGs) is still limited. Therefore, this chapter aims to address this gap by conducting a detailed descriptive analysis of SDGs reporting practices in the largest Portuguese companies over a 5-year period (2016-2020), following the approval of the 2030 Agenda. T...

This chapter aims to provide an overview of corporate climate change-related accounting and taxation practices in Portugal and Spain. The Portuguese Accounting and Financial Reporting Standard No. 26: Environmental Matters and the Spanish Royal Decree 602/2016 establish the current accounting treatment for greenhouse (GHG) emissions. While the init...

Tax transparency is often associated with standardized reporting. Among the goals of the 2030 agenda, goal 12.6 encourages organizations to adopt sustainable practices and integrate sustainability information into their reporting cycle. The Global Reporting Initiative (GRI) published the GRI 207- Tax (2019), aiming to increase transparency and acco...

Purpose Some studies investigate the determinants of sustainability/integrated reporting in Higher Education Institutions (HEIs). However, empirical research is still very embryonic in the scope of sustainable development goals (SDGs). As far as the authors are aware, previous research related to reporting in HEIs has not considered the linkage wit...

Purpose The implementation and reporting of the sustainable development goals (SDGs) is one of the emerging challenges for higher education institutions (HEIs), but the lack of well-defined reporting structures and topics for this sector makes it difficult to map and evaluate HEI performance in relation to 2030 Agenda. This study aims to assess the...

Literature review suggests that environmental strategic alignment and the environmental management accounting practices’ adoption are influenced not only by institutional pressure (coercive, mimetic and normative), but also by the organization’s characteristics. The aim of this paper is twofold: (a) to analyse, from a theoretical point of view, the...

This paper aims to analyze the degree of compliance with the IFRS 16 disclosure requirements, in the first year of mandatory adoption of IFRS 16, and to identify its determinant factors. As methodology, we performed a content analysis of the reports and accounts of a sample of companies listed on Euronext Lisbon. A multiple linear regression model...

This paper responds to recent calls to study the role that board gender diversity plays in shaping corporate responses to climate change. It examines whether female board representation is associated with greater climate change innovation and whether its effect is determined by the presence of a greater number of independent female directors or the...

O processo de harmonização contabilística verificado na União Europeia (UE), com a adoção do normativo do International Accounting Standards Board (IASB) , tem levado os sistemas contabilísticos dos países a seguir a influência anglo-saxónica, cuja principal preocupação é a disponibilização de informação que reflita uma imagem verdadeira e apropria...

The International Workshop Accounting and Taxation (IWAT) is an international scientific meeting, that gathers researchers from all around the world and aims to be a reference in the scientific community. The second edition of the International Workshop Accounting and Taxation (IWAT2023) intends to continue the debate on current and relevant to...

This paper aims to analyze the degree of disclosure of non-finan­cial information (mandatory vs. voluntary) provided by large Portuguese companies and to identify its determinant factors. A content analysis was conducted on a total of 41 corporate reports published in 2020 by listed and unlisted companies with more than 500 employees. A multiple li...

Purpose: This article aims to analyze the degree of disclosure of information on Derivative instruments on Emission Allowances, analyzing the degree of compliance with the underlying accounting regulations, and their determinants factors. Theoretical framework: With the evolution of the European Union Emission Trading System (EU ETS), which foresee...

Aim: The aim of this paper is to analyze the influence of female presence on boards on the level of disclosure about the sustainable development goals (SDGs). Methodology and Sample: This study used a content analysis of the sustainability/integrated reports published by a sample of the largest Portuguese listed companies. A set of panel data regre...

The approval of the 17 Sustainable Development Goals (SDG) within the 2030 United Nations Agenda represents a historic mark for sustainable development, allowing to companies to seek solutions that add value and solve the greatest global challenges, by linking organizational strategies and global priorities. Thus, listed companies will need to be a...

The aim of this chapter is to analyse the Sustainable Development Goals (SDGs)-related disclosures of University of Minho (UMinho), namely (1) how UMinho discloses information related to SDGs in its webpage; (2) the linkage to SDGs in its sustainability reporting, after the 2030 Agenda approval (in 2015); (3) whether sustainability reports' content...

There has been increasing voluntary integration of social and environmental concerns into the organizations’ strategy and their interaction with other stakeholders. The public sector, in particular, plays an important role, not only in promoting social responsibility practices but also in its application to its own structures and should set an exam...

This article aims to investigate the extent of carbon emissions disclosures in Portuguese companies operating in environmentally sensitive industries, from 2008 to 2012. Additionally, the chapter aims to explore the factors that explain the extent of such disclosures. The research sample is based upon Portuguese companies that had been continuously...

The approval of the 17 Sustainable Development Goals (SDG) within the 2030 United Nations Agenda represents a historic mark for sustainable development, allowing to companies to seek solutions that add value and solve the greatest global challenges, by linking organizational strategies and global priorities. Thus, listed companies will need to be a...

Research on environmental accounting and reporting practices has been centred on private corporations (Mathews 2004; Parker 2005; Milne and Gray 2007). In public sector organisations only little research has been carried out (Ball and Grubnic 2007; Ball and Bebbignton 2008; Farneti and Guthrie 2009; Gray et al. 2009; Guthrie et al. 2010). Literatur...

Purpose Municipalities can play a key role in supporting the development of green growth, by linking environmental, social and economics goals, in a sustainability strategy at the local level. At the same time, sustainability reporting allows for a deeper understanding of the local green policies. The aim of this paper is to analyse the disclosure...

The organisation's interest in producing an image of commitment towards the environment has motivated the development of new informational needs by the different stakeholders. Their satisfaction requires that the organization's traditional information systems change. This happens in both public and private organizations, in order to generate enviro...

Purpose The purpose of this paper is to present the different possibilities set out in the literature for the integration of environmental issues into the balanced scorecard (BSC), not only in the private sector but also in the public sector, emphasizing the need to adapt the original model of the BSC to public entities. Design/methodology/approac...

This study aims to analyse the extent of online social responsibility (SR) information disclosure by Portuguese municipalities and to identify related determinant factors, based on Institutional Theory and Legitimacy Theories. A content analysis was performed on webpages from 60 sampled municipalities, and an information disclosure index was create...

Purpose – The purpose of this paper is to develop environmental accounting and reporting practices (EARPs) by Portuguese local entities and their determining factors. Design/methodology/approach – Data were obtained through a postal survey. In order to measure the degree of development of environmental accounting and reporting practices index was...

Purpose – The purpose of this paper is to analyse the development of environmental management practices by Portuguese local entities and their determining factors. Design/methodology/approach – The data were collected by sending a postal questionnaire. In order to measure the degree of development of environmental management practices, an index of...

The majority of empirical studies on environmental management practices in public organisations are focused largely on an Anglo-Saxon context. This paper attempts to address this gap in the literature by providing a first view of the environmental management practices developed in Portugal. The data were collected by sending a postal questionnaire...

This study aims to analyse, in a sample of large Portuguese companies of the primary metal and steel industry, the level of environmental disclosure in annual accounts for 2008, and its explanatory factors, based on the conditions required by Accounting Guideline 29-Environmental Matters. Using the content analysis technique to measure the level of...

This paper has a double aim: firstly, to analyse the level of disclosure of environmental information in annual reports of large companies operating in Portugal during the period 2002-2004; secondly, to identify the factors that explain this level of disclosure, through a univariate analysis and on the basis of an Environmental Disclosure Index (ED...

Purpose The purpose of this paper is to explore the process of organizational change undergone by a large Portuguese business group within the context of the environmental agenda and the role of accounting as a mechanism for change. Design/methodology/approach The paper reports the results of a case study conducted between 2006 and 2009. Informati...

Similarly to what has happened in other countries, since the early 1990s Portuguese companies have developed corporate environmental reporting practices in response to internal and external factors. This paper is based on empirical research directed to both the study of environmental reporting practices developed by Portuguese companies and the ide...

Purpose – This paper seeks to empirically examine the influence of the new Portuguese environmental accounting standard on the environmental information disclosed in the annual reports by a sample of large firms operating in Portugal during the period 2002‐2004. Design/methodology/approach – The method used is the content analysis technique by dev...

Purpose – The purpose of this paper is to analyse the environmental strategic positioning adopted by a sample of large companies operating in Portugal and to identify the main factors which may have significant influence on the adoption of an environmental proactive strategy by a firm. Design/methodology/approach – The data were collected by sendin...

The reduced accounting regulation on environmental aspects hindered their integration in the accounting information system and the comparability and reliability of environmental information disclosed voluntarily when companies became more conscious of importance (or convenience) to disclose information about their environmental behavior. In the las...

Tendo por base a Teoria da Legitimidade, o objectivo deste trabalho consiste em: (a) analisar o grau de divulgação de informação ambiental nos Relatório e Contas de grandes empresas a operar em Portugal e a sua evolução no período 2002-2004, mediante a utilização de um índice de divulgação; (b) identificar os factores que explicam a divulgação de i...