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.

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 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.

This study adopts an integrated approach to analyze the environmental, social, and governance (ESG) dimensions and their relationship with corporate value in terms of two separate hypotheses: financial performance and market value. While previous studies in the literature have researched ESG from an overall aspect, this study stands out by simultaneously considering all three dimensions individually, providing a holistic and detailed view of their combined impact on corporate value to obtain insights for sustainable investments. Another contribution to the literature is the best practices associated with dialogue with stakeholders, as this study significantly contributes to the ongoing debate regarding sustainable investments. It is very important to demonstrate the relationship between ESG dimensions and corporate value based on empirical evidence. Thus, this study fills a gap in the literature and offers a basis for future research on sustainable investments from a multidimensional perspective of ESG. A relevant contribution is a dataset that includes detailed information about ESG dimensions for 100 publicly listed companies on the B3 stock market in Brazil. This comprehensive research allows for a robust generalization of the results and proposes insights that can be applied in a variety of contexts, increasing the relevance and practical applicability of this paper.

Companies in the Water Industry present digital Corporate Social Responsibility (CSR) agenda and, also, the social and environmental commitment to their stakeholders through the websites. The purpose of this research is to assess the digital CSR in Portuguese companies of the Water Industry. Furthermore, the research examines factors that impacts on the digital status of the online disclosure. The authors analyze the CSR information published on their websites of the Portuguese companies, operating in bottle water industry using empirical analysis. The data was collected based on the Global Reporting Initiative (GRI 2021a) standards that details the level of disclosure in this industry and highlight areas of underreporting. The results point to factors that need to improve to companies’ digital CSR report good practices and weak points based on the companies’ size, number of employees and turnover as factors that influence this level of disclosure.

The purpose of this paper is to demonstrate the importance of recent developments of Information Technologies in Education (ITE), particularly in higher education, to answer students and teacher's needs, according to the real time rapidity characteristics of the process of learning and teaching. The internet, mobile computing, social networks and many other advances in human communications have become essential to promote and boost education, technology and industry [1]. In this sense, the learning and the teaching process have to take such developments into account. As a consequence the teaching profession is evolving from an emphasis on delivering information to an emphasis on creating learning environments [2]. Indeed, the new challenges related with the integration of ITE into all aspects of the learning process require revising the traditional educational paradigms that have been prevailed for last years. Thus, on the one hand, the theoretical framework of this paper is based on literature about information technologies, in general, and information technologies in higher education, in particular. On the other hand, the empirical framework reflects the best practices in this field used in the Polytechnic Institute of Guarda (IPG, Portugal). The results of the paper show that the Higher Education Institutions (HEI) are facing new challenges, not only to promote an adequate education in each field of study to the students, but, also, to develop them with skills and knowledge required to leverage information technology effectively to the workplace on firms.