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Abstract(s)
A divulgação do desempenho das empresas e respetivos impactos na
sociedade têm um peso crucial na confiança das partes interessadas. Sendo cada
vez maior a necessidade de reforçar a transparência, o reporte financeiro já não
é suficiente e a comunicação sobre temas relacionados com responsabilidade
social empresarial passou a ter uma maior importância.
Este estudo centra-se nas exigências de reporte estabelecidas no decreto de
lei nº89/2017, que determina que certas informações não financeiras passam a
ter um caráter obrigatório para determinadas Entidades de Interesse Público
(EIP). Tendo por base estas obrigações, analisamos o seu grau de cumprimento
em algumas EIP do setor da saúde, designadamente 8 Unidades Locais de
Saúde (ULS) e 6 Hospitais, centrando-nos no tema “combate à corrupção e
tentativas de suborno” no ano de 2017. Para isso, a partir de uma grelha de
indicadores construída para o efeito, adoptou-se uma mistura da análise de
conteúdo e análise score.
Concluímos que o nível global de divulgação de informação neste tema
ronda os 50%, com destaque para os “indicadores-chaves de desempenho”, que
não chega aos 25%. Nos cinco indicadores analisados registam-se algumas
diferenças entre as amostras: as ULS, relativamente aos Hospitais, divulgam
menos a informação sobre “Descrição das políticas e processos aplicados” (64%
vs 72%) e “Principais Riscos” (44% vs 47%), mas têm um desempenho superior
na divulgação dos “Indicadores-chave de desempenho” (25% vs 20%). Ainda
que 2017 tenha sido o primeiro ano desta exigência, será necessário reforçar o
processo de comunicação para aumentar o nível de transparência no mercado e
aumentar a confiança com as partes interessadas.
The disclosure of corporate performance and its impacts on society have a crucial bearing on the confidence of stakeholders. With the increasing need for greater transparency, financial reporting is no longer enough and communication on issues related with corporate social responsibility has become increasingly important. This study focuses on the reporting requirements established in Decree No. 89/2017, which determines that certain non-financial information becomes mandatory for certain Entities of Public Interest (EIP). Based on these obligations, we analyzed their degree of compliance in some health sector EIPs, namely 8 Local Health Units (ULS) and 6 Hospitals, focusing on the theme "corruption and bribery attempts" in the year 2017. For this purpose, we adopted a mixture of content analysis and score analysis using a grid of indicators. We conclude that the global level of information dissemination in this area is low, around 50%, with emphasis on "key performance indicators", which does not reach 25%. In the five indicators analyzed, there are some differences between the samples: the ULS, relative to Hospitals, disclose less information on "Description of policies and processes applied" (64% vs 72%) and "Main Risks" (44% vs. 47%). However, ULS perform better in disclosure of "Key Performance Indicators" (25% vs. 20%). Although 2017 was the first year of these requirements, it will be necessary to strengthen the communication process to increase the level of transparency in the market and to increase the degree of confidence with the stakeholders.
The disclosure of corporate performance and its impacts on society have a crucial bearing on the confidence of stakeholders. With the increasing need for greater transparency, financial reporting is no longer enough and communication on issues related with corporate social responsibility has become increasingly important. This study focuses on the reporting requirements established in Decree No. 89/2017, which determines that certain non-financial information becomes mandatory for certain Entities of Public Interest (EIP). Based on these obligations, we analyzed their degree of compliance in some health sector EIPs, namely 8 Local Health Units (ULS) and 6 Hospitals, focusing on the theme "corruption and bribery attempts" in the year 2017. For this purpose, we adopted a mixture of content analysis and score analysis using a grid of indicators. We conclude that the global level of information dissemination in this area is low, around 50%, with emphasis on "key performance indicators", which does not reach 25%. In the five indicators analyzed, there are some differences between the samples: the ULS, relative to Hospitals, disclose less information on "Description of policies and processes applied" (64% vs 72%) and "Main Risks" (44% vs. 47%). However, ULS perform better in disclosure of "Key Performance Indicators" (25% vs. 20%). Although 2017 was the first year of these requirements, it will be necessary to strengthen the communication process to increase the level of transparency in the market and to increase the degree of confidence with the stakeholders.
Description
Keywords
Responsabilidade social empresarial Divulgação de informação não financeira Corrupção e suborno Corporate social responsibility Non-financial disclosure Anticorruption and bribery attempts