Sustainability reporting and financial reporting: the relevance of an integrated reporting approach

In the business world, there are issues such as globalisation, environmental awareness, and the rising expectations of public opinion which have a specific role in what is required from companies as providers of information to the market. This chapter refers to the current state of corporate reporting (financial reporting and sustainability reporting) and demonstrates the need for evolution to a more integrated method of reporting which meets the stakeholders’ needs. This research offers a reflection on how this development can be achieved, which notes the ongoing efforts by international organisations in implementing the diffusion and adoption, as well as looking at the characteristics which are needed for this type of reporting. It also makes the link between an actual case of a company that is one of the world references in sustainable development and integrated reporting. Whether or not the integrated reporting is the natural evolution of the history of financial and sustainability reporting, it still cannot yet claim to be infallible. However, it may definitely be concluded that a new approach is necessary to meet the needs which are continuously developing for a network of stakeholders.

Políticas, mediação e acesso à informação europeia: análise comparativa no âmbito da ciência da informação

Apresentam-se as primeiras etapas da política de informação das instituições europeia desde os anos cinquenta do século XX até ao primeiro semestre de 2007. Enfatiza-se o alargamento progressivo do público-alvo, inicialmente restrito a grupos de elite diversos, que, a partir dos anos setenta, começa a procurar abranger a opinião-pública de todos os Estados-Membros. Sublinha-se também a afirmação gradual de um discurso assente na política de comunicação em detrimento da política de informação. Os Centros de Documentação Europeia, rede de informação tutelada pela Comissão Europeia, são objecto de um estudo mais detalhado. Analisam-se as motivações para o acesso à informação europeia, as facilidades e os obstáculos existentes para esse acesso, os meios e as fontes preferenciais bem como os aspectos mais valorizados neste âmbito.

Social welfare with a foreign competitor

In this paper, we consider a mixed market in which a state-owned welfare-maximizing public (domestic) firm competes against a profit-maximizing private (foreign) firm. We suppose that the domestic firm is less eflScient than the foreign firm. However, the domestic firm can lower its marginal costs by conducting cost-reducing R&D investment. We examine the impacts of entry of a foreign firm on decisions upon cost-reducing R&D investment by the domestic firm and how these affect the domestic welfare.