RT Dissertation/Thesis
T1 Social Accounting: analysis of the disclosure on labor practices and human rights and its determinants
A1 Monteiro, Albertina Paula Moreira
K1 Social accounting
K1 bibliometric analysis
K1 human rights
K1 corporate social responsibility
K1 information inductance effect
K1 gender diversity
AB The social accountings functions are associated with the preparation and disclosure of information on the companys performance related to environmental and social aspects, to support stakeholders decision-making. This research carries out a bibliometric analysis of the papers specifically focused on employee-related disclosure published in journals indexed on the Web of Science database over the last two decades to provide an overview of the state-of-the-art of research on this topic. Then, the relationship between social performance and social reporting, as well as the influence of women managers in both social information disclosure and its relationship with social performance are analyzed for a sample of 1,243 listed multinational firms whose corporate information is available in the Thompson Reuters EIKON database over the period 2013-2017.
YR 2022
FD 2022
LK http://hdl.handle.net/10347/29301
UL http://hdl.handle.net/10347/29301
LA eng
DS Minerva
RD 27 abr 2026