Manuel Castelo Branco
Biographic Data
| ID | 6356730 |
|---|---|
| NAME | Manuel Castelo Branco |
| GIVEN NAMES | Manuel Castelo |
| FAMILY NAME | Branco |
| SIGNATURE | BRANCO M C |
| AFFILIATIONS | Universidade do Porto |
| ORCID | 0000-0003-3715-0881 |
| VERIFIED | Yes |
| TOTAL WORKS | 6 |
| TOTAL CITATIONS | 6 |
| WORKS AS AUTHOR | 6 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2012 |
| LATEST PUBLICATION YEAR | 2023 |
| H-INDEX | 2 |
Exploring tax-related sustainability reporting by electric utilities
This study examines tax-related sustainability reporting among electric utilities. Our sample consists of the 32 electric utilities included in the S&P Global Sustainability Yearbook 2022. A content analysis was conducted to examine their level of tax-related sustainability reporting. The concepts of isomorphism and diffusion underpin the interpretation of the findings. Two sources of coercive isomorphism are identified: the State, via Directive …
Corporate Social Responsibility, the Fight Against Corruption and Tax Behaviour
Factors Influencing Voluntary Disclosure in the Annual Reports of Portuguese Foundations
The aim of this paper is to examine the influence of Portuguese Foundation’s characteristics on their annual report disclosure practices. Data were collected from 142 Foundations in Portugal, which represents 50.9% of the Portuguese foundational sector. Supported by a Structural Equation Model (SEM), this study evaluates cause–effect relationship between Voluntary Disclosure, Board Structure, Organizations’ Characteristics and the existence of Au…
On the possibility of sustainable development with less economic growth
Compromisso com a RSE no Pacto Global da Organização das Nações Unidas
Neste trabalho, analisou-se o compromisso com a Responsabilidade Social Empresarial (RSE) na Europa procurando-se verificar se há diferenças de comportamento em função da região de origem. O compromisso com a RSE foi analisado por meio do grau de descumprimento da exigência de divulgação de um relatório designado Communication on Progress por parte do Pacto Global da Organização das Nações Unidas (PG-ONU) e a percentagem de empresas pioneiras na …
Business, social responsibility, and corruption
This paper explores the role of corporate social responsibility and the reporting thereof in the fight against corruption. A special focus is laid on the international endeavors to improve transparency through reporting, and the paper elaborates extensively on the United Nations Global Compact (UNGC), the Organisation for Economic Co‐operation and Development (OECD) Guidelines for Multinational Enterprises and the Global Reporting Initiative's (G…
Factors Influencing Voluntary Disclosure in the Annual Reports of Portuguese Foundations
The aim of this paper is to examine the influence of Portuguese Foundation’s characteristics on their annual report disclosure practices. Data were collected from 142 Foundations in Portugal, which represents 50.9% of the Portuguese foundational sector. Supported by a Structural Equation Model (SEM), this study evaluates cause–effect relationship between Voluntary Disclosure, Board Structure, Organizations’ Characteristics and the existence of Au…
Business, social responsibility, and corruption
This paper explores the role of corporate social responsibility and the reporting thereof in the fight against corruption. A special focus is laid on the international endeavors to improve transparency through reporting, and the paper elaborates extensively on the United Nations Global Compact (UNGC), the Organisation for Economic Co‐operation and Development (OECD) Guidelines for Multinational Enterprises and the Global Reporting Initiative's (G…
Exploring tax-related sustainability reporting by electric utilities
This study examines tax-related sustainability reporting among electric utilities. Our sample consists of the 32 electric utilities included in the S&P Global Sustainability Yearbook 2022. A content analysis was conducted to examine their level of tax-related sustainability reporting. The concepts of isomorphism and diffusion underpin the interpretation of the findings. Two sources of coercive isomorphism are identified: the State, via Directive …
Business, social responsibility, and corruption
This paper explores the role of corporate social responsibility and the reporting thereof in the fight against corruption. A special focus is laid on the international endeavors to improve transparency through reporting, and the paper elaborates extensively on the United Nations Global Compact (UNGC), the Organisation for Economic Co‐operation and Development (OECD) Guidelines for Multinational Enterprises and the Global Reporting Initiative's (G…
Compromisso com a RSE no Pacto Global da Organização das Nações Unidas
Neste trabalho, analisou-se o compromisso com a Responsabilidade Social Empresarial (RSE) na Europa procurando-se verificar se há diferenças de comportamento em função da região de origem. O compromisso com a RSE foi analisado por meio do grau de descumprimento da exigência de divulgação de um relatório designado Communication on Progress por parte do Pacto Global da Organização das Nações Unidas (PG-ONU) e a percentagem de empresas pioneiras na …
On the possibility of sustainable development with less economic growth
Factors Influencing Voluntary Disclosure in the Annual Reports of Portuguese Foundations
The aim of this paper is to examine the influence of Portuguese Foundation’s characteristics on their annual report disclosure practices. Data were collected from 142 Foundations in Portugal, which represents 50.9% of the Portuguese foundational sector. Supported by a Structural Equation Model (SEM), this study evaluates cause–effect relationship between Voluntary Disclosure, Board Structure, Organizations’ Characteristics and the existence of Au…
Corporate Social Responsibility, the Fight Against Corruption and Tax Behaviour
Exploring tax-related sustainability reporting by electric utilities
This study examines tax-related sustainability reporting among electric utilities. Our sample consists of the 32 electric utilities included in the S&P Global Sustainability Yearbook 2022. A content analysis was conducted to examine their level of tax-related sustainability reporting. The concepts of isomorphism and diffusion underpin the interpretation of the findings. Two sources of coercive isomorphism are identified: the State, via Directive …
Political science (6 works) · Business (4 works) · Accounting (3 works) · Corporate Social Responsibility Reporting (3 works) · Economics (3 works) · Law (3 works) · Law (3 works) · Public relations (3 works) · Art (2 works) · Corporate social responsibility (2 works)