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首页> 外文期刊>Corporate Social Responsibility and Environmental Management >Critical analysis of information about integrated management systems and environmental policy on the Portuguese firms' website, towards sustainable development
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Critical analysis of information about integrated management systems and environmental policy on the Portuguese firms' website, towards sustainable development

机译：对葡萄牙公司网站上有关可持续发展的综合管理系统和环境政策信息的批判性分析

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The aim of this work was to determine the nature of the content that is often disseminated and the profile of a typical Portuguese firm which disseminates information on integrated management systems (IMS), environmental policy, corporate sustainability (CS), and corporate social responsibility (CSR) on its corporate website, towards sustainable development. The investigation consists of an exploratory analysis of 523 firms' websites that were certified by 2011, under the quality (ISO 9001), environment (ISO 14001), and occupational health and safety (OHSAS 18001) management systems. Four hundred twenty-two firms from the overall population constitute a sample (n). The research method was based on the technique of content analysis, which allowed quantifying the contents of the information disclosed on the firm's website by category and subcategories of analysis. A holistic view on the size of the content available on the firm's website was determined using the index of information disclosure (IIDIMS/CS/CSR). As main findings, we can highlight management systems having been reported by 388 (91.9%) firms; quality management system, having been reported by 360 (85.3%) firms; environmental management system that contains environmental policy having been reported by 337 (79.9%) firms; and occupational health and safety management systems, which were disclosed by 332 (78.7%) firms. Another important finding is that disclosure of information on IMS/CS/CSR, on certified firms' website QEOHS, is more prominent when the dimension (size) of the firm is greater and when the legal form (structure) of the firm is a corporation. In terms of theoretical assumptions to the contribution to the knowledge, it can be highlighted the mathematical foundation of the IID for IMS that was developed.
机译：这项工作的目的是确定经常传播的内容的性质，以及一家典型的葡萄牙公司的概况，该公司传播有关综合管理系统（IMS），环境政策，企业可持续性（CS）和企业社会责任的信息（企业社会责任），以实现可持续发展。该调查包括对2011年之前通过质量（ISO 9001），环境（ISO 14001）和职业健康与安全（OHSAS 18001）管理体系认证的523家公司网站的探索性分析。总人口中的422家公司构成样本（n）。该研究方法基于内容分析技术，该技术可以按分析的类别和子类别对公司网站上披露的信息的内容进行量化。使用信息披露索引（IIDIMS / CS / CSR）确定了公司网站上可用内容大小的整体视图。作为主要发现，我们可以重点介绍388家（91.9％）公司已报告的管理系统；质量管理体系，已有360家（85.3％）公司报告； 337家（79.9％）公司已报告了包含环境政策的环境管理体系；和职业健康与安全管理系统，共有332家公司（78.7％）披露了这些信息。另一个重要发现是，当公司的规模（规模）更大并且公司的法律形式（结构）是公司时，在认证公司的网站QEOHS上在IMS / CS / CSR上的信息披露会更加突出。 。在有关知识贡献的理论假设方面，可以重点说明已开发的IMS IID的数学基础。

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