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Why Reporting Sustainability? The Portuguese Non-financial Reporting’s Socio-historical Evolution

In: Non-Profit Organisations, Volume III

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  • Catarina Libório Morais Cepêda

    (University of Minho)

Abstract

Based on socio-historical accounting research, with Institutional theory lens and a qualitative methodology through a documentary analysis from (1972–2023), this research analyse the pressures to Non-Financial-Reporting (NFR) in the Portuguese context. The results show that the pressures exerted by organizations globally, with regulations and guidelines, are the major impetus for homogenization and encouragement in the disclosure of non-financial reports in Portugal, however, and given that the guidelines do not provide a specific model, highlights the initiatives of national organizations such as the Comissão do Mercado de Valores Mobiliários (CMVM), which recently published the first Portugal’s model of NFR, thus allowing for the encouragement of mandatory or voluntary NFR.

Suggested Citation

  • Catarina Libório Morais Cepêda, 2024. "Why Reporting Sustainability? The Portuguese Non-financial Reporting’s Socio-historical Evolution," Palgrave Studies in Cross-disciplinary Business Research, In Association with EuroMed Academy of Business, in: Alkis Thrassou & Demetris Vrontis & Leonidas Efthymiou & Yaakov Weber & S. M. Riad Shams & Evangelos (ed.), Non-Profit Organisations, Volume III, chapter 0, pages 53-80, Palgrave Macmillan.
    • Handle: RePEc:pal:pscchp:978-3-031-62534-3_3
    DOI: 10.1007/978-3-031-62534-3_3
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