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Revista Contabilista 284 - Bibliografia
1 January 2024
Artigos publicados na revista de dezembro


Bibliografia referente ao artigo «Normalização e harmonização do relato de sustentabilidade», de Fátima Araújo
 

  • Araújo, F. (2019). Até quando orientações não vinculativas para a comunicação da informação não financeira?. Revista Contabilista, Ordem dos Contabilistas Certificados, 237, 63-66.
  • Arnold, M. (2017). Fostering sustainability by linking co-creation and relationship management concepts. Journal of Cleaner Production, 140, 179-188.
  • Cantele, S., & Zardini, A. (2018). Is sustainability a competitive advantage for small businesses? An empirical analysis of possible mediators in the sustainability–financial performance relationship. Journal of cleaner production, 182, 166-176.
  • COM – Comissão Europeia (2022). Diretiva 2022/2464/UE de 14 de dezembro de 2022, relato de sustentabilidade das empresas. [Data de consulta: 17-08-2023. Endereço: https://eur-lex.europa.eu/legalcontent/ PT/TXT/?uri=CELEX%3A32022L2464&qid=1671528144153].
  • COM - Comissão Europeia (2023). Regulamento Delegado C(2023) 5303 final de 31 de julho de 2023 que complementa a Diretiva 2013/34/UE do Parlamento Europeu e do Conselho no respeitante às normas de relato de sustentabilidade. [Data da consulta: 17/8/2023. Endereço: https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/13765-Normas-europeias-relativas-a-comunicacao-de-informacoes-sobre-sustentabilidade-primeiro-conjunto-de-normas_pt].
  • Ford, S., & Despeisse, M. (2016). Additive manufacturing and sustainability: an exploratory study of the advantages and challenges. Journal of cleaner Production, 137, 1573-1587.
  • Forman, J., & Argenti, P. A. (2005). How corporate communication influences strategy implementation, reputation and the corporate brand: an exploratory qualitative study. Corporate Reputation Review, 8, 245-264.
  • Franco, P. (2023). O papel do Contabilista Certificado de sucesso é o de ser um consultor. Revista Pontos de Vista, 121, 10-11.
  • Gyves, S., & O'Higgins, E. (2008). Corporate social responsibility: an avenue for sustainable benefit for society and the firm?. Society and business review, 3(3), 207-223.
  • Haseeb, M., Hussain, H. I., Kot, S., Androniceanu, A., & Jermsittiparsert, K. (2019). Role of social and technological challenges in achieving a sustainable competitive advantage and sustainable business performance. Sustainability, 11(14), 3811.
  • IFRS - IFRS Foundation (2023, 31 de julho). European Commission, EFRAG and ISSB confirm high degree of climate-disclosure alignment. [Data de consulta: 17-08-2023. Endereço: https://www.ifrs.org/news-and-events/news/2023/07/european-comission-efrag-issb-confirm-high-degree-of-climate-disclosure-alignment/].
  • IRFS - IFRS Foundation (2023). IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information. [Data de consulta: 16-08-2023. Endereço: https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements/].
  • IRFS - IFRS Foundation (2023). IFRS S2 Climate-related Disclosures. [Data de consulta: 16-08-2023. Endereço: https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures/].
  • IRFS - IFRS Foundation (2023). IFRS Sustainability Disclosure Taxonomy. [Data de consulta: 7-08-2023. Endereço: https://www.ifrs.org/projects/work-plan/ifrs-sustainability-disclosure-taxonomy/].
  • Lourenço, I. & A. Morais (2003). “Portugal e o processo de harmonização europeu: possíveis soluções face a 2005”. Revista TOC, 46, 7-16.
  • Markley, M. J., & Davis, L. (2007). Exploring future competitive advantage through sustainable supply chains. International Journal of Physical Distribution & Logistics Management, 37(9), 763-774.
  • Morsing, M., & Schultz, M. (2006). Corporate social responsibility communication: stakeholder information, response and involvement strategies. Business ethics: A European review, 15(4), 323-338.
  • Ojo, E., Mbohwa, C., & Akinlabi, E. (2015, September). Sustainability-competitive advantage. In Proceedings of the 2015 International Conference on Operations Excellence and Service Engineering, Florida (pp. 592-600).
  • Rodriguez, M. A., Ricart, J. E., & Sanchez, P. (2002). Sustainable development and the sustainability of competitive advantage: A dynamic and sustainable view of the firm. Creativity and innovation management, 11(3), 135-146.
  • Rodriguez‐Melo, A., & Mansouri, S. A. (2011). Stakeholder engagement: Defining strategic advantage for sustainable construction. Business Strategy and the Environment, 20(8), 539-552.
  • Van Riel, C. B., & Fombrun, C. J. (2007). Essentials of corporate communication: Implementing practices for effective reputation management. Routledge.
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