DISSEMINATION OF INFORMATION ON SOCIAL RESPONSIBILITY BY COMPANIES IN THE PORTUGUESE STATE-OWNED BUSINESS SECTOR

Durán, María Pache; Carvalho, Luísa Cagica; Sardinha, Boguslawa Maria Barszczak

doi:10.1590/S0034-759020250608

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ARTICLES • Rev. adm. empres. 65 (6) • 2025 • https://doi.org/10.1590/S0034-759020250608 linkcopy

DISSEMINATION OF INFORMATION ON SOCIAL RESPONSIBILITY BY COMPANIES IN THE PORTUGUESE STATE-OWNED BUSINESS SECTOR

Authorship SCIMAGO INSTITUTIONS RANKINGS

ABSTRACT

The aim of this study is to ascertain the extent to which information on Corporate Social Responsibility (CSR) is disclosed by companies in the state business sector in Portugal, through a content analysis of their websites. It seeks to contribute to those Sustainable Development Goals (SDGs) that promote transparency, good governance, sustainable economic growth and partnerships. The results show that the overall disclosure rate is 69.01%, demonstrating that the companies studied disclose information on CSR. However, the information disclosed through websites in the area of social responsibility and ethics, both mandatory and voluntary, still needs some improvement.

Keywords:
social responsibility; state-owned business sector; information disclosure; Portugal; websites.

Axis of analysis	Number of indicators	Index weight	Weighting
1. General Information	24	27.6 %	20 %
2. Social Information	24	27.6 %	20 %
3. Procurement of Public Works and Services	7	8.0 %	20 %
4. Economic Information	16	18.4 %	20 %
5. Environmental Information	16	18.4 %	20 %
Total	87	100 %	100 %

Indices	Concept	Expression
Disclosure index per company per axis of analysis (IDX)	Measures the percentage of total disclosure of each company (j) in each dimension (X)	$I D X_{j} = (\frac{\sum_{i = 1}^{M} (A i j)}{M}) * 100$
Disclosure index per company (IDE)	Measures the total disclosure of each company (j) in terms of the dimensions (X) analysed	$I D E_{j} = \sum_{i = 1}^{B} (I D X_{j} * γ)$
Disclosure index per company (IDI)	Measures the percentage of companies that report each item	$I D I_{i} = \frac{\sum_{i = 1}^{N} (A i j)}{N} * 100$
Disclosure index by dimension (IDD)	Measures the total disclosure of all companies for each dimension	$I D B_{i} = \frac{\sum_{i = 1}^{M} (I D I_{i})}{m} * γ$
Total Disclosure Index (IDT)	Measures the total disclosure of the sample	$I D T = \sum_{i = 1}^{B} (I D D_{i})$

Axis 1: General Information		IDI
1.1	There is an area on the website dedicated to SR only	79.17
1.2	The person responsible for the sustainability area is indicated	95.83
1.3	The priorities and strategies to be achieved in the area of sustainability are made known	62.50
1.4	Discloses information on company developments, achievements and failures in this area	79.17
1.5	Biographical details of the chairman and members of the executive body are published.	95.83
1.6	The email addresses of the president and members of the executive body are published.	4.17
1.7	The salaries of the president and the members of the executive body are published	79.17
1.8	Regulations on the prevention of conflicts of interest, prevention of corruption risks and related infractions are published	91.67
1.9	The register of interests or conflicts of interest of the chairman and executive members is published.	79.17
1.10	Representation expenses of governing bodies are published	95.83
1.11	Lists of members of governing bodies are published	79.17
1.12	Reports from the company's technical offices are published	95.83
1.13	Information on personnel selection processes is published	66.67
1.14	Service contracts are disclosed on e-recruitment platforms	70.83
1.15	Information on the different executive bodies, directorates and their functions is published	79.17
1.16	The company's code of ethics or good governance is published.	87.50
1.17	Monitoring reports on the application of ethical conduct are published	62.50
1.18	The calendar of meetings of the governing bodies or general management is published.	58.33
1.19	Identification of the person or body responsible	75.00
1.20	Governance programme is published	79.17
1.21	Management commitments made by the Board of Directors are identified	83.33
1.22	Information on adherence to social and environmental initiatives, such as Agenda 21, UN Agenda 2030, and UN Global Compact Network, is published.	70.83
1.23	Stakeholders and their relationship with the company are identified	87.50
1.24	Meetings, workshops, conferences, round tables or others with stakeholders are publicised	70.83
Disclosure index for axis of analysis 1 (IDB)		21.02
Axis 2: Social Information		IDI
2.1	There is a map on the company's own website	79.17
2.2	There is an internal search engine within the site	91.67
2.3	There are links to social networks	79.17
2.4	There is an information system on the updated status of the services provided (timetables, maps, status of the means made available).	75.00
2.5	On the website, there is the possibility to carry out administrative procedures, authorisations or licences (online) or to purchase services.	41.67
2.6	There is information on the company's suppliers (e-mail addresses, contact details, etc.)	33.33
2.7	The conditions (opening hours, prices, etc.) of the services provided are published.	70.83
2.8	There is a citizens' mailbox or a complaints and suggestions section	91.67
2.9	Information on personal training courses is published	54.17
2.10	News and highlights are published	95.83
2.11	A customer/supplier/investor support area is in place	75.00
2.12	Public employment offers are published	54.17
2.13	There is a participatory space for collecting opinions	70.83
2.14	Information on aspects related to the social area is published	83.33
2.15	Aids and subsidies granted are published	66.67
2.16	There is information on the awarding of social responsibility prizes or distinctions	50.00
2.17	Information is disseminated on community involvement actions in the field of social responsibility.	62.50
2.18	Information on partnerships with other entities, NGOs, and civil society	62.50
2.19	Participation channels exist, such as forums or chat services, via forms, complaints/complaints/suggestions	75.00
2.20	News and notices about the company's activities, nature and purpose are published.	100.00
2.21	Whistleblowing channel for unethical behaviour (whistleblowing)	75.00
2.22	Information on measures for reconciling work and family life	54.17
2.23	Information on measures to encourage employee participation in social responsibility activities	54.17
2.24	information on equal participation in recruitment, training, career advancement and management personnel	83.33
Disclosure index for axis of analysis 2 (IDB)		19.30
Axis 3: Procurement information (services and public works)		IDI
3.1	Goods and services procured without tendering (by direct award or other procedures), suppliers and values justifying this modality are published.	45.83
3.2	Ongoing tenders for the procurement of goods and services are published.	87.50
3.3	Bidders and competing entities are published	79.17
3.4	Signed contracts are published	79.17
3.5	Monitoring and/or evaluation reports on the performance of suppliers/service providers/contractors are published.	4.17
3.6	The number of contracts awarded by each supplier is published	66.67
3.7	Audit reports are published	20.83
Disclosure index for analysis axis 3 (IDB)		4.41
Axis 4: Economic information		IDI
4.1	The company's budget is disclosed	75.00
4.2	Balance sheet or consolidated balance sheet is published	91.67
4.3	Individual or consolidated profit and loss accounts are published	100.00
4.4	Management reports are published	100.00
4.5	Cash flow statements are published	100.00
4.6	Regular budget performance reports are published	87.50
4.7	Annual implementation of the Multi-Annual Investment Plan published	70.83
4.8	Annual investment plans are published	70.83
4.9	Reports on budget modifications	83.33
4.10	List of suppliers' debts published	50.00
4.11	Lists of bank loans and their maturities are published	37.50
4.12	Debts / other accounts payable are published	87.50
4.13	Information on debt development is provided	91.67
4.14	Grants received and allocated are published	66.67
4.15	Tax revenues for services provided by the company are published.	29.17
4.16	Lists of the value of services provided by the company are published.	58.33
Disclosure index for axis of analysis 4 (IDB)		13.79
Axis 5: Environmental information		IDI
5.1	Environmental status update	58.33
5.2	Dissemination of initiatives undertaken to mitigate environmental impacts	83.33
5.3	Information on the degree of reduction of environmental impact is made public	50.00
5.4	Dissemination of measures taken to increase energy saving	75.00
5.5	Information on initiatives to promote efficient energy consumption	66.67
5.6	Information on the impact of previous initiatives on energy saving	50.00
5.7	Information on total environmental expenditure and investments	62.50
5.8	Actions to promote environmental awareness among citizens	58.33
5.9	Information on energy consumption	66.67
5.10	Information on total water consumption	66.67
5.11	Information on penalties and non-compliance with environmental legislation	16.67
5.12	Information on total greenhouse gas emissions	45.83
5.13	Information on environmental policies is disclosed	75.00
5.14	Information on the environmental management system is disclosed	50.00
5.15	Information on environmental awards is available	37.50
5.16	Information on environmental pollution (atmospheric, acoustic, maritime) is disseminated.	50.00
Dissemination index for axis of analysis 5 (IDB)		10.49

	IDI	M	γ	IDD
Axis 1: General information	1829.17	24	27.6 %	21.02
Axis 2: Social information	1679.17	24	27.6 %	19.30
Axis 3: Procurement information (services and public works)	383.33	7	8.0 %	4.41
Axis 4: Economic information	1200.00	16	18.4 %	13.79
Axis 5: Environmental information	912.50	16	18.4 %	10.49
		87	IDT =	69.01

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