Determinants of voluntary adoption of sasb standards to disclose sustainability issues: an international perspective
DOI:
https://doi.org/10.32358/rpd.2025.v11.724Palavras-chave:
GRI, ISSB, Relato Integrado, determinante-empresa, determinante-paísResumo
Objetivo: Investigar o impacto de variáveis específicas da empresa e do país na adoção voluntária das normas do Sustainability Accounting Standards Board (SASB) em organizações que publicam Relatórios Integrados (RI) e utilizam simultaneamente as normas GRI para divulgar práticas ESG. Metodologia/abordagem: Baseia-se numa amostra internacional de 8.247 observações de anos de empresa entre 2019 e 2021, em que 6.856 utilizaram as normas GRI e os restantes 1.391 utilizaram tanto as normas SASB como as normas GRI. Conclusões: Os resultados indicam que características empresariais, como a dimensão, a rentabilidade, a alavancagem, a pontuação ESG, a dimensão do conselho de administração, os diretores independentes e as capacidades específicas são determinantes relevantes. As empresas que estão em conformidade com o Relato Integrado (RI) e utilizam o GRI têm maior probabilidade de adotar simultaneamente as normas SASB de forma voluntária se estiverem localizadas em países com um PIB per capita mais elevado. Rácios mais elevados entre o valor de mercado e contabilístico, diversidade de géneros no conselho de administração e número de membros não executivos no conselho de administração têm um efeito reduzido na adoção das normas SASB pelas empresas que já publicam RI. Implicações para a investigação: As empresas podem comparar-se com os seus pares para analisar os factores que aumentam a probabilidade de aplicar as normas voluntárias do SASB ao mesmo tempo que o RI está a ser preparado. Originalidade: Impulsionar a utilização das normas SASB na Europa, à semelhança dos EUA, promovendo o trabalho do International Sustainability Standards Board (ISSB).Downloads
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