http://hdl.handle.net/10071/5762 2026-04-18T20:16:02Z http://hdl.handle.net/10071/16870 Título próprio: Determinants of sustainability reporting in medium enterprises Autoria: Paiva, I. S.; Gavancha, I. F. Editor: Luísa Cagica Carvalho, Elisa Truant Resumo: The importance of the relationship between sustainability and accountability in the business world has increased in the last few years. This chapter examines the determinants of sustainability reporting in 100 medium enterprises operating in Portugal with an excellent financial performance over the past three years. The main results demonstrate that firm characteristics, such as size, ownership structure, and sales growth, contribute significantly to explaining sustainability in these firms. The authors also find that medium firms exhibit a lack of interest in changing their business conduct to improve sustainability. Sustainability accounting is in a relatively early phase of development and the authors hope that this study will further the understanding of the firm characteristics that explain sustainability in medium enterprises. 2018-01-01T00:00:00Z http://hdl.handle.net/10071/16842 Título próprio: The use of digital tools for the disclosure of sustainability reports in the tourism sector Autoria: Paiva, I. S.; Carvalho, L. C. Resumo: Sustainability is a key topic in tourism because this activity uses territory and local resources intensively. Sustainability is considered as a triple bottom line with the three vertices: environmental, social, and economic. Tourism nowadays is an economic and social phenomenon. Even in a period of crisis, tourism has experienced continued growth and widening diversification to become one of the most important sectors in the worldwide economy. Tourism uses more and more digital tools to communicate with stakeholders. This chapter has a twofold purpose: 1) to analyze the disclosure of information provided to stakeholders using digital tools; 2) to compare the sustainability reports provided by a company with the corporate sustainability report guidelines. This chapter uses a qualitative methodology to study the case of the Pestana Group. The Pestana Group is currently the largest Portuguese hospitality group with operations and hotels all over the world, and this case may provide some clues about the use of digital tools to communicate sustainability results to stakeholders. 2019-01-01T00:00:00Z