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Relato voluntário sobre a escravatura moderna realizado por empresas portuguesas cotadas na Euronext Lisbon
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Authors
Abstract(s)
Esta pesquisa investiga os principais fatores associados à divulgação de informações sobre a escravatura moderna por empresas cotadas na Euronext Lisbon, no período de 2013 a 2022. Utilizou-se a análise de conteúdo dos relatórios anuais e dados da base Refinitiv Eikon. Os resultados indicam que o tamanho das empresas e a auditoria por firmas Big Four favorecem a divulgação sobre o tema. Em contraste, a rentabilidade e o setor de atuação não demonstram relação significativa com esta prática. Observa-se, ainda, que as informações divulgadas permanecem limitadas, apesar dos esforços da União Europeia e de Portugal para promover a transparência. Por se basear no contexto português, os resultados podem não ser aplicáveis a outras realidades culturais ou regionais. O estudo contribui para o avanço do debate sobre transparência corporativa e evidencia, na prática, a urgência de regulamentações mais robustas e de um maior comprometimento empresarial no enfrentamento da escravatura moderna.
This study investigates the main factors associated with the disclosure of information on modern slavery by companies listed on Euronext Lisbon, covering the period from 2013 to 2022. Content analysis of annual reports and data from the Refinitiv Eikon database were employed. The findings indicate that company size and audits conducted by Big Four firms are positively associated with disclosure on the subject. In contrast, profitability and industry sector show no significant relationship with this practice. I tis also noted that the information disclosed remains limited, despite efforts by the European Union and Portugal to encourage greater transparency. As the study is based on the Portuguese context, the findings may not be generalisable to other cultural or regional settings. The research contributes to the ongoing debate on corporate transparency and, in practical terms, highlights the urgency of stronger regulatory measures and greater corporate commitment to tackling modern slavery.
This study investigates the main factors associated with the disclosure of information on modern slavery by companies listed on Euronext Lisbon, covering the period from 2013 to 2022. Content analysis of annual reports and data from the Refinitiv Eikon database were employed. The findings indicate that company size and audits conducted by Big Four firms are positively associated with disclosure on the subject. In contrast, profitability and industry sector show no significant relationship with this practice. I tis also noted that the information disclosed remains limited, despite efforts by the European Union and Portugal to encourage greater transparency. As the study is based on the Portuguese context, the findings may not be generalisable to other cultural or regional settings. The research contributes to the ongoing debate on corporate transparency and, in practical terms, highlights the urgency of stronger regulatory measures and greater corporate commitment to tackling modern slavery.
Description
Dissertação, Mestrado, Contabilidade e Finanças, Instituto Politécnico de Santarém, Escola Superior de Gestão e Tecnologia, 2025
Keywords
Escravatura moderna Relato voluntário Directiva 2011/36/EU Euronext Lisbon Modern Slavery Voluntary Reporting
Citation
Mira, I. (2025). Relato voluntário sobre a escravatura moderna realizado por empresas portuguesas cotadas na Euronext Lisbon (Mestrado). Escola Superior de Gestão e Tecnologia, Santarém. Disponível na WWW em: <http://hdl.handle.net/10400.15/5793>