Teresa Eugénio

Environmental disclosure in response to public perception of environmental threats: the case of co-incineration in Portugal

Purpose – The purpose of this paper is to examine changes in levels of voluntary environmental disclosures of Cimpor and Secil in response to increased public awareness of its activities resulting from the co‐incineration controversy in Portugal.Design/methodology/approach – The annual reports of Cimpor and Secil for the period 1994‐2003 are analysed. The extent of environmental disclosure directly relating to the co‐incineration and the locations of the co‐incineration sites is also assessed.Findings – Findings suggest that Cimpor used environmental disclosure as a mechanism of managing its legitimacy which was threatened by the co‐incineration controversy. However, the strategy adopted by Cimpor may be described as one of trivializing or skirting the issue, by not directly addressing it. Secil has directly addressed the issue since its inception.Research limitations/implications – First, only two companies and their reaction to one environmental event are examined. Second, only annual reports are analys...

Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal

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 to have sustainability reports assured. Findings - – Results indicate that size, leverage, profitability, listing status and industrial affiliation are determinants of SRA, whereas type of ownership is not. A downward trend in sustainability reporting and its assurance was also detected. Research limitations/implications - – The sample is small. Originality/value - – It adds to the scarce research on SRA by providing new empirical data in a context of crisis and extends prior research by analysing the effects of listing status and type of ownership.

Recent developments in social and environmental accounting research

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 focusing on the analysis of information disclosed by companies. The purpose of this study is to contribute a reflection on the papers that have been published on social and environmental accounting from 2000 to 2006. Design/methodology/approach - A literature review of the papers examining social and environmental matters published in selected accounting journals allows the identification of the key content issues, methodologies and research questions which have been predominant in the social environmental accounting research (SEAR) area. It also enables one to pin-point areas for future research. Findings - The content was examined and classified in four groups: social and environmental accounting systems; social and environmental disclosures; regulation impact; and relations among environmental disclosure and environmental performance. For each group, the research method; data origins and type of data; industry and country were identified. Almost all the studies are based on content analysis and interviews. Data are collected not only from the financial statements but also from other types of information disclosed by companies. In many cases, industry activities are selected carefully and most of the studies used data from the UK, Australia, and the USA. Originality/value - The paper provides a contribution to the development of the SEAR area, exploring different views. It also helps schools to identify areas for future research.

Sustainability reporting and assurance in Portugal

Purpose – The purpose of this paper is to provide a descriptive comprehensive analysis of sustainability reporting (SR) and assurance in Portugal after the onset of the most recent economic crisis. Design/methodology/approach – The authors analyze 290 sustainability reports for the years 2008, 2009, 2010 and 2011, and find those that include assurance statements and characterize them. Findings – The authors present evidence supporting the view that the Portuguese sustainability reporting assurance (SRA) market follows the international trends and suggest that the most recent economic crisis had a negative effect in terms of publication of sustainability reports but not in terms of its quality and assurance. Research limitations/implications – The authors merely provide descriptive evidence of SR and the assurance thereof in Portugal. Originality/value – The authors contribute significantly to the literature on SRA in peripheral countries and in the period of crisis.

Sustainability strategies of the company TimorL: extending the applicability of legitimacy theory

Purpose – This study aims to identify the legitimacy strategies employed by one of the largest Portuguese cement companies to defend and downplay its sustainability performance and activities related to two major controversies involving the company: co‐incineration and the location of the Outao plant.Design/methodology/approach – A single case study methodology is employed for the empirical research. Sustainability reports were analysed in order to identify TimorLs sustainability disclosure practices, and semi‐structured interviews were conducted to complement the case analysis. This paper emphasises legitimacy theory and legitimacy repair strategies that were identified by Suchman.Findings – Legitimacy strategies, including “don’t panic”; “create monitors”; “justify”; “disassociate” and “explain”, were identified in the actions TimorL took after the above‐mentioned controversies. The company initiated a series of actions to respond to the companys “crisis”. The conclusions of the study support the argu...