{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2024,9,3]],"date-time":"2024-09-03T18:28:28Z","timestamp":1725388108805},"reference-count":153,"publisher":"FapUNIFESP (SciELO)","issue":"4","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Gest. Prod."],"abstract":"<jats:p>Resumo Atualmente, as empresas utilizam a responsabilidade social como ve\u00edculo de competi\u00e7\u00e3o simultaneamente com outras estrat\u00e9gias organizacionais. Pela transversalidade e multidisciplinariedade do tema, a responsabilidade social \u00e9 importante em v\u00e1rios dom\u00ednios organizacionais, sendo o seu relato, particularmente o financeiro, um dos mais relevantes. Com base no seu relato financeiro, \u00e9 poss\u00edvel determinar n\u00edveis de performance e fixar metas mais auspiciosas. Neste estudo, pretende-se verificar se as empresas portuguesas, que relatam informa\u00e7\u00e3o de responsabilidade social no n\u00edvel financeiro, s\u00e3o mais atrativas e se essa informa\u00e7\u00e3o consegue potenciar performances empresariais. Para o efeito, foram aplicados 550 question\u00e1rios a empresas nacionais, sem valores admitidos \u00e0 cota\u00e7\u00e3o, com sede em Portugal continental, sendo que 344 foram validados e analisados aplicando-se uma estat\u00edstica descritiva para apresenta\u00e7\u00e3o de resultados. As principais reflex\u00f5es indicaram que a falta de divulga\u00e7\u00e3o de informa\u00e7\u00e3o social, humana e ambiental, nas empresas portuguesas, dificulta determinadas avalia\u00e7\u00f5es de performance pelos stakeholders, mas que, quando existe relato financeiro de informa\u00e7\u00e3o socialmente respons\u00e1vel, esta impulsiona os resultados econ\u00f4micos, a cria\u00e7\u00e3o de valor e melhora a performance dessas empresas.<\/jats:p>","DOI":"10.1590\/0104-530x3342-18","type":"journal-article","created":{"date-parts":[[2018,7,27]],"date-time":"2018-07-27T22:29:43Z","timestamp":1532730583000},"page":"866-887","source":"Crossref","is-referenced-by-count":3,"title":["O relato da informa\u00e7\u00e3o financeira de responsabilidade social como contributo para a performance das empresas portuguesas"],"prefix":"10.1590","volume":"25","author":[{"given":"Maria Jos\u00e9 da Silva","family":"Faria","sequence":"first","affiliation":[{"name":"Universidade Lus\u00edada Norte, Portugal; Instituto Universit\u00e1rio da Maia, Portugal"}]}],"member":"530","published-online":{"date-parts":[[2018,7,16]]},"reference":[{"issue":"1","key":"ref1","first-page":"18","article-title":"Diferentes percep\u00e7\u00f5es sobre a responsabilidade social corporativa em empresas l\u00edderes do Brasil e da \u00cdndia","volume":"10","author":"Abreu M. 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