This paper explores the relation between the tax behaviour of corporations and their social responsibility. The negative consequences of corporate tax avoidance and evasion are highlighted, namely those affecting nations. The pernicious social consequences of the generalized use of tax...

This paper explores the role of corporate social responsibility (CSR) and the reporting thereof in the fight against corruption. The importance of the United Nations Global Compact (UNGC) and of sustainability reporting (through the Global Reporting Initiative’s (GRI) Sustainability Reporting...

This article is about the role of the business sector in the fight against corruption in Portugal. By corruption it is meant the abuse of office, public or private, for personal benefit or that of third parties. Some forms of corruption fall under the current legal framework and constitute...

In this study, we examine the changes in disclosure practices at Siemens AG—a large German multinational corporation, on compliance and the fight against corruption over a period of 11 years during which two significant corruption-related events occurred: (1) the issuance of the 10th principle...

Purpose –The paper aims to analyse the engagement in sustainability reporting assurance (SRA) by a sample of Portuguese firms between 2008 and 2011. Design/methodology/approach – Bivariate and multivariate non-parametric statistics is used to analyse some factors that influence the decision...

A contabilidade contribui de forma decisiva para a existência de estabilidade do financiamento da vida sócio-económica. Isto é assim, em primeiro lugar, porque oferece aos diversos agentes sociais uma base comum de raciocínio para o entendimento da realidade em e sobre que agem e produz a...

Este artigo analisa a contabilidade financeira e as normas contabilísticas como desempenhando uma função de mediação nas relações entre as pessoas, envolvendo questões de natureza política e moral. Nesta perspectiva, é necessário fazer da equidade no tratamento das diferentes partes...

Purpose – This descriptive paper seeks to explore the role of Portuguese academics within corporate social responsibility and disclosure (CSR&D) research. It aims to give some insight into the nature and the extent of research on CSR&D being undertaken by Portuguese authors....