{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,6]],"date-time":"2026-03-06T01:15:31Z","timestamp":1772759731770,"version":"3.50.1"},"reference-count":63,"publisher":"MDPI AG","issue":"1","license":[{"start":{"date-parts":[[2025,1,21]],"date-time":"2025-01-21T00:00:00Z","timestamp":1737417600000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["IJFS"],"abstract":"<jats:p>Europe has just published a new Directive on Corporate Sustainability Reporting disclosure and is elaborating new European Sustainability Reporting Standards. To analyze whether companies are complying with the new disclosure requirements before the Corporate Sustainability Reporting Directive (CRSD) on sustainability comes into force, a content analysis was carried out on the corporate reports of 12 companies in the Portuguese Stock Index of Euronext Lisbon for the year 2022, complemented by the score analysis technique. From the study of general disclosures (European Sustainability Reporting Standards\u2014ESRS 2), we concluded that although some companies already comply with various requirements of this standard, they are not disclosing all the information required by ESRS 2 on sustainability. We also concluded, by analyzing the companies\u2019 reports for 2022, that the requirements of the CSRD have different levels of disclosure.<\/jats:p>","DOI":"10.3390\/ijfs13010013","type":"journal-article","created":{"date-parts":[[2025,1,21]],"date-time":"2025-01-21T04:19:51Z","timestamp":1737433191000},"page":"13","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":4,"title":["Disclosure of Sustainability Information Under the Corporate Social Responsibility Directive: The Degree of Compliance of Portuguese Stock Index Companies"],"prefix":"10.3390","volume":"13","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-6346-4035","authenticated-orcid":false,"given":"Gra\u00e7a","family":"Azevedo","sequence":"first","affiliation":[{"name":"Higher Institute for Accountancy and Administration, University of Aveiro (ISCA-UA), 3810-193 Aveiro, Portugal"},{"name":"Research Centre on Accounting and Taxation\u2014CICF, 4750-821 Barcelos, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-5374-1062","authenticated-orcid":false,"given":"Jonas","family":"Oliveira","sequence":"additional","affiliation":[{"name":"BRU-Iscte\u2014Business Research Unit (IBS), ISCTE\u2014Instituto Universit\u00e1rio de Lisboa, 1649-026 Lisboa, Portugal"}]},{"given":"Ivone","family":"Sousa","sequence":"additional","affiliation":[{"name":"Higher Institute for Accountancy and Administration, University of Aveiro (ISCA-UA), 3810-193 Aveiro, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-6436-8179","authenticated-orcid":false,"given":"Maria F\u00e1tima","family":"Borges","sequence":"additional","affiliation":[{"name":"Higher Institute for Accountancy and Administration, University of Aveiro (ISCA-UA), 3810-193 Aveiro, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-6077-6359","authenticated-orcid":false,"given":"Maria C.","family":"Tavares","sequence":"additional","affiliation":[{"name":"Higher Institute for Accountancy and Administration, University of Aveiro (ISCA-UA), 3810-193 Aveiro, Portugal"},{"name":"Research Unit on Governance, Competitiveness and Public Policies (GOVCOPP), University of Aveiro, 3810-193 Aveiro, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-8406-0462","authenticated-orcid":false,"given":"Jos\u00e9","family":"Vale","sequence":"additional","affiliation":[{"name":"CEOS.PP\u2014Centre for Organisational and Social Studies of Polytechnic of Porto, Porto Accounting and Business School, Polytechnic Institute of Porto, 4465-004 Matosinhos, Portugal"}]}],"member":"1968","published-online":{"date-parts":[[2025,1,21]]},"reference":[{"key":"ref_1","doi-asserted-by":"crossref","first-page":"227","DOI":"10.1108\/14691931311323869","article-title":"A template for integrated reporting","volume":"14","author":"Abeysekera","year":"2013","journal-title":"Journal of Intellectual Capital"},{"key":"ref_2","doi-asserted-by":"crossref","first-page":"183","DOI":"10.1108\/SAMPJ-02-2018-0043","article-title":"Integrated reporting: Perspectives of corporate report preparers and other stakeholders","volume":"10","author":"Adhariani","year":"2019","journal-title":"Sustainability Accounting, Management and Policy Journal"},{"key":"ref_3","doi-asserted-by":"crossref","first-page":"78","DOI":"10.1080\/17449480.2021.1979610","article-title":"Non-financial disclosure and corporate financial performance under directive 2014\/95\/EU: Evidence from italian listed companies","volume":"19","author":"Agostini","year":"2022","journal-title":"Accounting in Europe"},{"key":"ref_4","doi-asserted-by":"crossref","first-page":"2336292","DOI":"10.1080\/23311975.2024.2336292","article-title":"CSRD traditional and contextual influencing factors: The case of Saudi Arabia","volume":"11","author":"Alharbi","year":"2024","journal-title":"Cogent Business & Management"},{"key":"ref_5","doi-asserted-by":"crossref","first-page":"8","DOI":"10.1108\/JAAR-04-2021-0114","article-title":"Double materiality and the shift from non-financial to European sustainability reporting: Review, outlook and implications","volume":"23","author":"Sopp","year":"2022","journal-title":"Journal of Applied Accounting Research"},{"key":"ref_6","first-page":"51","article-title":"Accounting for sustainable development performance","volume":"40","author":"Bebbington","year":"2019","journal-title":"Accounting, Organizations and Society"},{"key":"ref_7","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.bar.2017.11.005","article-title":"The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance","volume":"50","author":"Brooks","year":"2018","journal-title":"The British Accounting Review"},{"key":"ref_8","unstructured":"Idowu, E. 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