Manuel Castelo Branco
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View article: Sustainability-Related Rural Credit Policy Implementation and Effectiveness in Brazil
Sustainability-Related Rural Credit Policy Implementation and Effectiveness in Brazil Open
This study examines Brazil’s rural credit policy from four perspectives: productive sustainability, credit financing, regulatory impact, and strategic policies. It is an exploratory study based on qualitative analysis through in-depth, sem…
View article: The Impacts of <scp>ESG</scp> Reporting, Stakeholder Engagement and Board Gender Diversity on Firm Performance: Exploring the Moderating Role of Board Independence
The Impacts of <span>ESG</span> Reporting, Stakeholder Engagement and Board Gender Diversity on Firm Performance: Exploring the Moderating Role of Board Independence Open
This research aims to examine the moderating effect of board independence on the impacts of internal governance mechanisms (ESG reporting, stakeholder engagement, and board gender diversity on firm performance) on firm performance, taking …
View article: Banks’ Sustainability Reporting in Brazil
Banks’ Sustainability Reporting in Brazil Open
The purpose of this study is to evaluate the quality of sustainability reporting from banks operating in Brazil from the perspective of the GRI reporting principles and the coverage of reported content and its correlation with the SDGs. We…
View article: Sustainability-Linked Bonds Research: A Bibliometric and Content Analysis Review
Sustainability-Linked Bonds Research: A Bibliometric and Content Analysis Review Open
One of the most significant recent developments in the debt financing sector pertains to new products and standards applicable to sustainability-related issues. Therefore, research on this has increased substantially. One of the most recen…
View article: O Impulso “ESG” e a Diversidade e Inclusão nas Empresas Mais Sustentáveis da Bolsa de Valores Brasileira
O Impulso “ESG” e a Diversidade e Inclusão nas Empresas Mais Sustentáveis da Bolsa de Valores Brasileira Open
Objetivo: Avalição da pauta ESG na diversidade e a inclusão organizacional (D&I) das empresas de capital aberto consideradas referências em sustentabilidade no Brasil e suas perspectivas de avanços futuros nesta esfera. Método: Análise doc…
View article: Evaluating the UN Global Compact Communication on Progress as a CSR Benchmarking Tool
Evaluating the UN Global Compact Communication on Progress as a CSR Benchmarking Tool Open
Corporate social responsibility (CSR) extends beyond mere profit-seeking to encompass the ethical behavior of a company toward society, mitigating negative and generating positive impacts on the environment, consumers, employees, communiti…
View article: The Influence of Gender Parity on the Relationship between Internal Corporate Governance Mechanism and ESG Performance
The Influence of Gender Parity on the Relationship between Internal Corporate Governance Mechanism and ESG Performance Open
View article: A Bird’s Eye View: Uncovering the Impact of Stakeholder Pressure on Sustainable Development Goal Disclosure
A Bird’s Eye View: Uncovering the Impact of Stakeholder Pressure on Sustainable Development Goal Disclosure Open
Grounded in stakeholder theory, we examine the impact of secondary stakeholder pressure on SDG disclosure. We verify the SDG disclosure of 1831 companies based in nine countries for the period of 2016–2019, considering as secondary stakeho…
View article: Review of: "The Nexus between corporate social responsibility and corporate social performance in the Service-Based Enterprises Sector: Insights from Zimbabwe"
Review of: "The Nexus between corporate social responsibility and corporate social performance in the Service-Based Enterprises Sector: Insights from Zimbabwe" Open
View article: Management Control Practices as Performance Facilitators in a Crisis Context
Management Control Practices as Performance Facilitators in a Crisis Context Open
In modern times, disruptive contexts have challenged the functioning of organisations, as shown by recent events, such as the COVID-19 pandemic and the current war in Europe. The literature highlights the role of management control practic…
View article: Exploring tax-related sustainability reporting by electric utilities
Exploring tax-related sustainability reporting by electric utilities Open
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 …
View article: Board Characteristics, Social Trust and ESG Performance in the European Banking Sector
Board Characteristics, Social Trust and ESG Performance in the European Banking Sector Open
The aim of this study is to examine the impacts of board size, gender diversity and independence on ESG performance whilst also examining the impact of country-level social trust on such performance. We perform a panel data analysis and th…
View article: Review of: "Do investors value higher reporting quality, and can expanded audit reports unlock this value? A sustainability reporting reflection"
Review of: "Do investors value higher reporting quality, and can expanded audit reports unlock this value? A sustainability reporting reflection" Open
View article: Corporate sustainability of Portuguese seaports
Corporate sustainability of Portuguese seaports Open
Responding to calls for studies examining corporate sustainability (CS) in a seaport setting, this study analyzes the Portuguese case since it is little known, despite some pioneering initiatives of Portuguese seaports as the development o…
View article: Non-Financial Reporting and Assurance: A New Opportunity for Auditors? Evidence from Portugal
Non-Financial Reporting and Assurance: A New Opportunity for Auditors? Evidence from Portugal Open
Research on auditing professionals’ perceptions of non-financial reporting and its assurance is relatively scarce, and the majority of the existing studies pay little attention to the assurance aspect. Our study contributes to strengthenin…
View article: Sustainability in Small and Medium-Sized Enterprises: A Systematic Literature Review and Future Research Agenda
Sustainability in Small and Medium-Sized Enterprises: A Systematic Literature Review and Future Research Agenda Open
Main aim: This paper examines the main topics of research in the literature studying the topic of sustainability in small and medium-sized enterprises (SME), and aims at presenting a future research agenda. Method: We conducted a systemati…
View article: Circular Economy for Cities and Sustainable Development: The Case of the Portuguese City of Leiria
Circular Economy for Cities and Sustainable Development: The Case of the Portuguese City of Leiria Open
The principles of the circular economy play a central role in the global economy, and its application is suggested in the context of business and urban development for creating cities capable of reinventing themselves in the long term. The…
View article: Main Consequences of IFRS Adoption: Analysis of Existing Literature and Suggestions for Further Research
Main Consequences of IFRS Adoption: Analysis of Existing Literature and Suggestions for Further Research Open
This study characterizes the results of scientific research on the effect of adopting the International Financial Reporting Standards (IFRS) that have been published in the most prestigious scientific journals in the field of accounting at…
View article: The Relationship between LGBT Executives and Firms’ Value and Financial Performance
The Relationship between LGBT Executives and Firms’ Value and Financial Performance Open
Drawing on resource-based theory, we analyze the relationship between having LGBT executives in a firm’s leadership positions and its value and financial performance. The existence of LGBT executives is considered to be associated with emp…
View article: Integrated Thinking and Reporting Process: Sensemaking of Internal Actors in the Case of Itaú Unibanco
Integrated Thinking and Reporting Process: Sensemaking of Internal Actors in the Case of Itaú Unibanco Open
This study aims to understand the meaning created by Itaú Unibanco’s internal actors in the Integrated Reporting (IR) processes. An interpretative approach based on Karl Weick’s sensemaking perspective is adopted. A case study methodology …
View article: Board demographic diversity and human rights reporting in Western Europe
Board demographic diversity and human rights reporting in Western Europe Open
Purpose This paper aims to examine the relationship between board demographic diversity and human rights reporting for a sample of large Western European companies. Design/methodology/approach Grounded on resource dependence theory, the au…
View article: Managing Corporate Social and Environmental Disclosure: An Accountability vs. Impression Management Framework
Managing Corporate Social and Environmental Disclosure: An Accountability vs. Impression Management Framework Open
Institutional environment demands from organizations to be accountable for their social and environmental actions and to provide information allowing the assessment of their long-term prospects for profitability may lead organizations to a…
View article: Is the relation between non-controlling interests and parent companies misleading?
Is the relation between non-controlling interests and parent companies misleading? Open
This article investigates whether different levels of investor protection affect the equity market’s valuation of non-controlling interests (NCIs) in a consolidated corporate entity. Using a set of publicly listed European firms, our findi…
View article: Lonmin CSR Reporting Practices and the Marikana Massacre
Lonmin CSR Reporting Practices and the Marikana Massacre Open
In the last decades, corporations have been increasingly reporting on their social and environmental activities, to highlight transparency and accountability towards their business activities. This positive trend is strongly driven by stak…
View article: Political connections and corporate social responsibility reporting in Portugal
Political connections and corporate social responsibility reporting in Portugal Open
Purpose This paper aims to examine the relation between firms’ political connections and corporate social responsibility (CSR) reporting in Portugal. The authors argue that in settings where the existence of political connections are viewe…
View article: Sustainability reporting in family versus non-family firms: the role of the richest European families
Sustainability reporting in family versus non-family firms: the role of the richest European families Open
The purpose of this study is to compare the sustainability reporting practices of family firms with those of their non-family counterparts and to examine the role of social visibility and reputation. The empirical analysis relies on the 84…
View article: Web Based Sustainability Reporting in Family Versus Non-Family Firms: The Role of the Richest European Families
Web Based Sustainability Reporting in Family Versus Non-Family Firms: The Role of the Richest European Families Open
View article: Breve nota sobre relato de pagamentos a Administraçoes Públicas
Breve nota sobre relato de pagamentos a Administraçoes Públicas Open
View article: Are CSR leaders less prone to engage in impression management?
Are CSR leaders less prone to engage in impression management? Open
This study examines the readability of corporate communication in the CEO letters included in the corporate social responsibility (CSR) reports presented by the firms that comprise the S&P 500 Index. These documents were content analyzed t…
View article: Gender and propensity to risk in advanced countries
Gender and propensity to risk in advanced countries Open
Purpose The purpose of this paper is to compare the way in which gender and propensity to risk are associated in two samples, one of entrepreneurs and the other of non-entrepreneurs, while controlling for other factors, namely, national cu…