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Assessing the Sustainability Disclosure Practices of Portuguese PSI Companies

Amélia Ferreira da Silva et al.

Journal of Contemporary Administration2025https://doi.org/10.1590/1982-7849rac2025240307.enarticle
AJG 1
Weight
0.50

What the paper says

Objective: this study addresses a gap in evaluating sustainability disclosure practices in companies listed on the Portuguese Stock Index (PSI), aiming to assess their alignment with global sustainability standards. Theoretical approach: the analysis is grounded in international ESG frameworks, namely the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), and the Integrated Reporting Framework (IRF). These frameworks guide the assessment of key dimensions in corporate sustainability reporting. Method: a qualitative analysis of sustainability reports from PSI-listed companies was conducted. The analysis tool, developed within the STAMP - Smart Teaching in Accounting project, was applied through an analysis grid covering stakeholder involvement, management of social and environmental issues, corporate governance, diversity, and transparency in anti-corruption practices. Results: the findings reveal substantial progress in social and environmental dimensions. However, there are significant gaps in anti-corruption measures and integrated reporting practices. The analysis indicates considerable potential for enhancing the quality and scope of Portuguese companies’ sustainability reports. Conclusion: the study highlights the need for improvement in specific reporting areas to better align Portuguese companies’ operations with global sustainability standards. It proposes targeted measures to strengthen these disclosures, offering a constructive and optimistic outlook for the evolution of sustainability practices in the PSI.

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https://doi.org/https://doi.org/10.1590/1982-7849rac2025240307.en

Or copy a formatted citation

@article{amélia2025,
  title        = {{Assessing the Sustainability Disclosure Practices of Portuguese PSI Companies}},
  author       = {Amélia Ferreira da Silva et al.},
  journal      = {Journal of Contemporary Administration},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1590/1982-7849rac2025240307.en},
}

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Assessing the Sustainability Disclosure Practices of Portuguese PSI Companies

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.