{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,7,30]],"date-time":"2025-07-30T15:19:18Z","timestamp":1753888758402},"reference-count":88,"publisher":"FapUNIFESP (SciELO)","issue":"spe","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Cad. EBAPE.BR"],"published-print":{"date-parts":[[2017,9]]},"abstract":"<jats:p>Resumo A informa\u00e7\u00e3o de responsabilidade social empresarial assumiu, nas \u00faltimas d\u00e9cadas, uma import\u00e2ncia elevada para preparadores e utilizadores e intensificou-se desde 2007, com a crise financeira americana, espelhada em Portugal desde 2008. O crescente volume de informa\u00e7\u00e3o apresenta v\u00e1rias formas de divulga\u00e7\u00e3o de a\u00e7\u00f5es que tenham impacto no desempenho das empresas e reflexo na vis\u00e3o dos stakeholders acerca da empresa na comunidade em que se insere. O objetivo deste artigo \u00e9 elencar diferentes formas de divulga\u00e7\u00e3o de informa\u00e7\u00e3o de responsabilidade social pelas empresas e destacar os canais usados estrategicamente para o efeito. Cumulativamente, s\u00e3o listadas vantagens e desvantagens dos meios utilizados para contribuir para o questionamento dos atuais recursos em uso para a divulga\u00e7\u00e3o da informa\u00e7\u00e3o socialmente respons\u00e1vel. A metodologia adotada foi a an\u00e1lise bibliogr\u00e1fica de estudos recentes para levantar o estado da arte sobre o tema. Trata-se de pesquisa descritiva realizada em empresas nacionais cotadas na bolsa de valores de Lisboa no 1\u00ba semestre de 2016. Conclui-se que existe uma multiplicidade de informa\u00e7\u00f5es divulgadas pelas empresas acerca das suas a\u00e7\u00f5es de responsabilidade social: escrita e n\u00e3o escrita, financeira e n\u00e3o financeira e interna e externa. As p\u00e1ginas web e os relat\u00f3rios tradicionais parecem ser mais usados, apesar de subsistirem dificuldades de medida no relato quantitativo em compara\u00e7\u00e3o com o qualitativo.<\/jats:p>","DOI":"10.1590\/1679-395159702","type":"journal-article","created":{"date-parts":[[2017,9,20]],"date-time":"2017-09-20T23:42:40Z","timestamp":1505950960000},"page":"534-558","source":"Crossref","is-referenced-by-count":4,"title":["Tipos de divulga\u00e7\u00e3o da informa\u00e7\u00e3o financeira e n\u00e3o financeira de responsabilidade social empresarial"],"prefix":"10.1590","volume":"15","author":[{"given":"Maria Jos\u00e9 da Silva","family":"Faria","sequence":"first","affiliation":[{"name":"Universidade Lus\u00edada Norte, Portugal"}]}],"member":"530","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. C. 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