Exploring Drivers of Sustainability Reporting: Evidence from the Largest Portuguese Companies

Tenth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research

Vanda Roque - Polytechnic University of Cávado and Ave (IPCA), School of Management, UNIAG, 4750-810 Barcelos, Portugal ORCID

Sónia Monteiro ORCID

Márcia Faria ORCID

Keywords:

DOI:

10.31410/LIMEN.S.P.2024.215

Abstract:

This study examines the factors that influence the publication of sustainability reports (SR), using a sample of 297 Portuguese companies, mainly unlisted. To identify the determinants of SR, a binary logistic regression was conducted with SR disclosure as the dependent variable. Explanatory variables included sector, size, profitability (ROA), sales growth rate, and liquidity. The results indicate a positive and significant relationship between company size and SR disclosure: larger companies are 1.5 times more likely to disclose SR, supporting the legitimacy theory that larger companies use SR to legitimise their activities and respond to stakeholder pressure. This effect is especially strong for companies in the industry and raw materials sectors. The other explanatory variables did not show a statistically significant effect on SR disclosure.

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Tenth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research - LIMEN 2024 - International Scientific-Business Conference – LIMEN 2024: Vol 10. Selected Papers , December 5, 2024

Conference Proceedings published by: Association of Economists and Managers of the Balkans, Belgrade, Serbia

ISBN: 9788680194936 , ISSN: 26836149 , DOI: 10.31410/LIMEN.S.P.2024

Creative Commons Non Commercial CC BY-NC: This article is distributed under the terms of the Creative Commons Attribution-Non-Commercial 4.0 License (https://creativecommons.org/licenses/by-nc/4.0/) which permits non-commercial use, reproduction and distribution of the work without further permission.

Suggested Citation

Roque, V., Monteiro, S., & Faria, M. (2025). Exploring Drivers of Sustainability Reporting: Evidence from the Largest Portuguese Companies. International Scientific-Business Conference – LIMEN 2024: Vol 10. Selected Papers (pp. 215-223). Association of Economists and Managers of the Balkans, Belgrade, Serbia. https://doi.org/10.31410/LIMEN.S.P.2024.215

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