Purpose: The purpose of this research is to explore corporate social responsibility (CSR) evidence and, especially, the experience and practice of enterprises in Portugal.Design/methodology/approach: As a generally accepted principle, the corporate social report is a communication and measurement object. But there are limitations concerning availability and accuracy of the data that could create constraints and diminish the scope of this report. Thus, the methodology for this paper is subdivided into two different aspects of research: First, an individual perspective about each enterprise studied and second, a general perspective applied to CSR in Portugal. The sample used was based on the survey developed by the Instituto ETHOS, applied to a sample of enterprises carried out in Portugal, during the year 2002. It was published by Exame in a special edition – “The guide of socially responsible enterprises”. So, the authors analyze and present the results that are of interest in the area of CSR activity. In order to do so the authors develop a principal component analysis to sort and group the original data.Findings: The preliminary analysis generated three components of CSR: the external influence (CSR external), the market influence (CSR market) and the operative influence (CSR operative) of the enterprises in Portugal.Originality/value: This research shows cultural differences and helps to highlight the importance of more research in this area in the newly expanded European Community. It also highlights the relationship between CSR activity and corporate image and performance.

This paper aims to analyse the behaviours related to the decoupling of the disclosed information on Corporate Social Responsibility (CSR) and corporate sustainability, deepening these practices’ knowledge within family businesses. For this purpose, we defined decoupling as a gap between social responsibility performance (internal actions) and disclosures (external actions). For a sample of 33,809 observations for the period 2011–2019, corresponding to 5029 companies, 19% being family firms, our empirical evidence supports that family firms present a less wide gap between performance and disclosure, confirming the prevalence of socioemotional wealth dimensions in the decision-making of these companies. In firms without controlled shareholders, the quality of nonfinancial reporting could be understood as ambiguous, understanding that the most useful CSR information is found in the reports of family-owned companies.

Corporate Social Responsibility (CSR) has the characteristic of being a truly global idea, and its global features could give rise to the assumption that national dynamics are secondary or even irrelevant. However, while CSR policies may be of a global nature, recent research suggests that lasting national institutions and distinctive ideological traditions determine corporate decisions. In this study, we analysed the 2004–2014 decade from a panel data sample of 6600 observations from 600 large, internationally listed companies, and based on multivariate statistical methods, we contrasted the relevance of national identity in the sustainable behaviour of companies with the discovery of important national discrepancies, which corroborates that the country of origin of companies offers a series of facilities and barriers for the development of CSR practices. Companies, depending on different pressures and expectations, care about what is important in their own country. Thus, the corporations coming from Nordic countries—recognised as welfare states—are presented as the leaders in sustainable behaviour, highlighting in the social aspect the proper treatment of their employees and interest groups. They are followed a step below by companies whose country of origin is located in Southern Europe, which prioritise environmental reports. Organisations whose headquarters are centralized in North American countries are in a very delayed position, especially in environmental performance, giving greater preference to ethical issues.

Health care is an essential need of the society and it is an integral part thereof. In this sense, everybody is entitled to medical services to provide health and well‐being that improves lifestyle. Policymakers and researchers focus substantial attention on hospitals and public spending of financial resources, because they recognise the political power and the general collective obligation of preserving a health care for the present and future generations. The empirical analysis used a sample based in the 31 corporate hospitals that belong to the Portuguese health care system as a National Health Service in the period 2002–2003. The disclosure of information allows comparability and identifies similarities between the hospitals in the sample. Relevant organizational variables were managed statistically through the multivariate analysis. The geographical analysis shows inequalities of the distribution of hospitals facilities in Portugal, with marked concentration in the urban coastal areas, affected by the number of persons that live there. The financial analysis is supported in the Portuguese Official Accounting Plan that follows the same accounting trend of corporations. So, the disclosure and the accountability system are not opened up to a new field for accounting in health care based in the Health Official Accounting Plan. The research shows implications at the operational level, the efficiency and the effectiveness of the health care strategy with differences between hospitals. The authors believe that, as complex organizations, hospitals must based their disclosure police in transparency to allow patients to identify their own orientations that should be driven mainly by corporate social responsibility as a public service and not by the economic perspective of a business. This research confirms that as a global strategy for the health care system, corporate social responsibility is urgently needed. As a finite resource, the health should demand a permanent attention from society, as well as the Government in accomplishment prevention and monitoring systems, with a view to the defence of a sustainable health care system. More than merely investing efforts in fighting for political changes, without any advantage for society it is crucial to invest in prevention of the quality of life as a basic requirement to honour the corporate social responsibility in hospitals. Especially needed are health care improvements and infrastructures. In summary, the health care system exists as a fundamental element that assures life and high standards of living, so it should be available to everybody and for everybody…

Purpose – The purpose of this paper is to discuss the interrelationship between corporate income tax (CIT) and corporate social responsibility (CSR) within the international framework of the European Union (EU). Design/methodology/approach – The theoretical framework of the paper is based on taxation and social responsibility theories that evaluate the impact of economic, financial and social decisions taken by firms, in the area of accounting and tax harmonization in general, and of corporate income tax, in particular. Findings – Through the connection of CIT and CSR frameworks, the paper urges for more accountability and shows that, as each EU Member State improves accounting and taxation harmonization, the result is more comparability of economic and financial information presented by the firm. Practical implications – The paper attempts to provide an understanding of the adoption of the social responsibility posture of firms as a key factor that negatively and positively influences the tax regime of each EU Member State. In a social responsibility, accounting and taxation transnational framework, the increasing of a firm's activity and changes in its environment require new attitudes of sustainable development. Originality/value – The paper is the first to discuss the interrelationship between CIT and CSR within the international framework of the EU. Corporate income tax can be seen as the mechanism by which governments encourage active civic duty, corporate sponsorship and CSR practices.

Purpose: The purpose of this paper is to discuss the implementation and developments of the Bologna Process in the Higher Education Institutions (HEIs) as a new paradigm of the European system of higher education, in general, and of the Portuguese system, in particular.Design/methodology/approach: The paper uses firstly, higher education system statistics; secondly, Government and European Union documents; and thirdly, academic papers that conceptual frame the issues under discussion.Findings: Portuguese HEIs are engaged in the Bologna process, but it shows some contradictions within the higher education system. One of these contradictions is the restructuring of the degrees and cycles had led to the apparently destruction of the binary system (universities and polytechnics) which existed in for more than 30 years. Another contradiction is carry out common European priorities and, at the same time, maintaining the national culture, language, education systems and HEIs autonomy. Although, the system promotes the cooperation between HEIs and increases the research, the innovation and the sustainable development, at a national level, as well as, an international level.Practical implications: HEIs need to promote the strategic function of higher education and it demands a constant adaptation of the conceptual field, especially, in the social, economic and technological perspectives. These perspectives will assurance the enhancement and the preservation of quality of teaching/learning. These will improve the education for sustainable development that it develops higher growth and better educational performance.Originality/value: Provides empirical evidence about the social dimension of the higher education system and analyse the Bologna Process in the HEIs.