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- LongevityPublication . Abecassis-Moedas, Céline
- EntrepreneurshipPublication . Salvado, João Cotter
- InternationalismPublication . Mendes-Palma, Francisco
- EconomicsPublication . Confraria, João
- A Faculdade de Ciências Económicas e EmpresariaisPublication . Neves, João César dasA Faculdade de Ciências Económicas e Empresariais nasceu em 1989, quando ainda havia um muro em Berlim e não existiam telemóveis. Para muitos, porém, a história começa ainda mais cedo, nos inícios da década de 1970, com o surgimento das duas licenciaturas emblemáticas de Economia e Gestão, numa época em que se vivia sem fotocópias e a televisão era a preto e branco. A história desse primeiro período compete a outro capítulo deste livro, mas ela vai estar também presente nestas páginas, como não podia deixar de ser.
- Relatório anual 2025: observatório dos ODS nas empresas portuguesasPublication . Cantarino, N.; Beltrão, P.; Zani, A.; Lucas, A.; Sarmento, M.
- Complementary, not interchangeable: impact accounting and financial reportingPublication . Cruz, Matilde Campos da; Lancastre, FilipaThis research note examines whether Impact Accounting (IA) can be incorporated into companies’ financial statements. Based on conceptual analysis and existing academic and practitioner literature, the study finds that although IA has gained increasing relevance as a tool to translate environmental, social, and economic impacts into monetary terms, its integration into financial reporting remains conceptually and practically unfeasible. IA is increasingly used to support internal decision-making, sustainability strategy, and stakeholder communication by making corporate impacts more visible and comparable. It is also positioned as a complementary approach to existing ESG reporting frameworks, including the European Sustainability Reporting Standards (ESRS). The study identifies three key barriers to the integration of IA into financial statements. First, impact measurement and valuation rely heavily on assumptions, proxies, and contextspecific judgments, limiting reliability and auditability. Second, the lack of standardized methodologies significantly reduces comparability across firms and reporting periods. Third, IA is fundamentally misaligned with financial accounting principles, particularly regarding recognition criteria, verifiability, and entity-specific reporting boundaries. To address these limitations, IA is currently evolving as a complementary reporting and decision-support tool rather than a financial reporting mechanism. Companies and standardsetting initiatives are working to improve methodological consistency and strengthen data infrastructure, while practical applications such as impact valuation pilots and internal management use cases are increasing familiarity with the approach. Despite this progress, adoption remains driven primarily by voluntary initiatives rather than regulatory requirements. The study argues that IA should not be understood as an extension of financial accounting, but rather as a complementary framework that enhances sustainability management and corporate transparency without being suitable for inclusion in formal financial statements.
- Investment opportunities in infrastructurePublication . Caetano, Herculano; Reis, Ricardo F.; Xavier, Rute
- Structural trends shaping Portugal’s economy and growthPublication . Reis, Ricardo F.; Gouveia, Miguel; Borrego, Jorge; Santos, Aníbal; Caetano, Herculano; Xavier, Rute; Andrade, Gonçalo Santos de
- Faster and smarter budgeting in higher education: a data-driven approach to strategic financial planning based on design science research methodologyPublication . Faustino-Mendes, Tiago; Pedrosa, Isabel; Ribeiro-Campos, Miguel; Lopes, RafaelIn Higher Education Institutions (HEI), the dynamics of knowledge and the need for innovation co-exist with of sustainability and efficiency challenges. Information is difficult to consolidate and interpret because the environment is growing increasingly complex and fragmented. As data is scattered across multiple systems, the processes of collecting, cleaning and integrating are time-consuming and require significant resources. This makes it difficult to aggregate information for more effective decision-making. Therefore, the use of Business Intelligence (BI) is essential for facing growing competitive and operational pressures. This paper presents the development of ERPBI Budget Control Map, which is intended to support decision-making in the administrative HEI departments. Based on Design Science Research Methodology, the artefact was developed to centralise financial, human resources and academic data, optimizing the budgeting process and facilitating the identification of deviations and cost-saving opportunities. The findings demonstrate increased operational efficiency and reduced costs, as well as the importance of fostering a data-driven culture and adopting an integrated strategy in HEI. Beyond these technical outcomes, this project revealed that true innovation in BI in HEI goes beyond processes and tools: real transformation requires a deep understanding of organizational dynamics and the surrounding context, combining digitalization with strategic insights.