CUBE - Livros e Partes de Livros / Books and Books Parts
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- O papel das instituições económicas no combate à pandemiaPublication . Assunção, João Borges
- Overarching values: the pivotal tole of organizational values in navigating uncertaintyPublication . Fioravante, Rosa; Vaccaro, AntoninoThis chapter introduces the construct of overarching value in organizations, a subset of core values that act as universal guiding principles, providing coherence, legitimacy, and ethical direction during times of uncertainty. These values are non-negotiable, enduring over time, yet performative, enabling organizations to navigate and overcome challenging periods by anchoring their actions to these foundational principles. Overarching values align with an organization’s rationale, mission, and cohesion, fostering a shared sense of purpose and adherence among its members. The chapter critically examines debates surrounding organizational moral values, particularly their connection to humanistic values, and the role of values work practices with special attention devoted to hybrid organizations, where values often emerge and evolve dynamically through practice. Drawing on the case of Addiopizzo—a Sicilian grassroots movement that transformed into a hybrid organization blending activism and business—this chapter demonstrates how overarching values develop through organizational processes, shaping strategic decisions and stakeholder engagement. By analyzing the emergence and application of overarching values, the chapter enhances understanding of the relative ordering of values and their function as critical drivers in overcoming turbulence, ensuring organizational resilience, and fostering ethical coherence in complex and uncertain environments.
- A macroeconomia nos cursos de economia da Universidade Católica em LisboaPublication . Correia, Isabel Horta; Neves, João César das
- 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.