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首页> 外文期刊>Mathematical research letters: MRL >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：关于葡萄牙公司网站综合管理系统和环境政策信息的批判性分析，实现可持续发展

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摘要

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典型的葡萄牙公司的形象，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（ CSR）在其公司网站上，迈向可持续发展。调查包括对2011年认证的523家公司的网站，以质量（ISO 9001），环境（ISO 14001）和职业健康和安全（OHSAS 18001）管理系统为基础。来自整体人口的四百二十二家公司构成样本（N）。研究方法基于内容分析技术，允许通过分类的类别和子类别量化公司网站上披露的信息的内容。使用信息披露索引（IIDIMS / CS / CSR）确定了公司网站上可用的内容大小的整体视图。作为主要调查结果，我们可以强调388（91.9％）公司报告的管理系统;据报道，质量管理体系由360（85.3％）公司报告;载有337名（79.9％）公司的环境政策的环境管理体系;和职业健康和安全管理系统，由332（78.7％）公司披露。另一个重要的发现是，当公司的维度（规模）更大，当公司的法律形式（结构）是公司的法律形式（结构）时，披露关于IMS / CS / CSR的信息的信息更加突出。就对知识贡献的理论假设而言，它可以突出显示IID为开发的IID的数学基础。

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