Good governance practices in state-owned enterprises in Portugal
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Abstract
This research aims to explore the concept and the different perspectives of Social Responsibility in state-owned enterprises in Portugal, given its relevance in national economic activity. A diagnosis of the practices and the respective disclosure in these companies was carried out, with regard to environmental, social and governance issues. The evaluation model, based on content analysis of the different types of information disclosed on the companies' web pages, assumes two distinct stages. For the first stage, the attribution of scores, allow to estimate the degree of compliance of companies in matters of disclosure, as well as the level of transparency. The second stage, based on the construction of indexes by group, will allow evaluating the quality of the information disclosed. It was concluded that a significant part of companies do not disclose all the information legally required on their websites, access is not always direct and, often, is out of date. Some of the public sector companies are not contributing to the good implementation of public policies or to the dissemination of good practices in the economic, social and environmental fields, so for that they cannot be considered as a good example in the dissemination of these issues.
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