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Aim: The aim of this paper is to analyze the influence of female presence on boards on the level of disclosure about the sustainable development goals (SDGs). Methodology and Sample: This study used a content analysis of the sustainability/integrated reports published by a sample of the largest Portuguese listed companies. A set of panel data regression analyses on the SDGs disclosure index from 2016 until 2020 was run. Research Findings: It was expected that there would be higher levels of SDGs-related disclosures in companies with female presence on boards. However, the results do not reveal any significant association with the dependent variable (SDG_IND). Contrary to our expectation, the presence of female on boards does not influence the disclosure about the SDGs in the largest listed companies. Theoretical/Academic Implications: Little research has addressed the influence of females on SDGs reporting (Rosati & Faria, 2019b, Pizzi et al., 2021). To the best of our knowledge, this study provides a first insight at the influence of the board gender diversity on SDGs reporting in the Portuguese context. Practitioner/Policy Implications: This study helps to highlight the importance of women on boards' role by increasing awareness about UN 2030 Agenda and ensuring the transparency of SDGs-related disclosure. Thus, our findings could have implications for policy formulation, to encourage board gender diversity and its effects on SDGs reporting quality., This study was conducted at the Research Center on Accounting and Taxation (CICF) and was funded by the Portuguese Foundation for Science and Technology (FCT) through national funds (UIDB/04043/2020 and UIDP/04043/2020).

The COVID-19 pandemic has set back progress toward the 2030 Agenda. This raises concerns about the ability to achieve the Sustainable Development Goals (SDGs) as outlined in this global action plan. The responsibility to act to protect the planet, eradicate poverty and improve the current and future situations of people around the world requires the commitment of all actors, especially the public and private sectors. The objective of this paper is twofold. First, it aims to demonstrate the level of business commitment to the 2030 Agenda at a global level in a post-COVID period (2020–2021). Second, it aims to analyse whether this commitment, in general, and for each of the SDGs, is determined by the institutional context in which companies operate, as associated with the regulatory frameworks and cultural values of the different continents and countries (coercive and normative isomorphism). Based on a sample of the world’s leading listed companies, i.e. 8,201 observations for the period of 2020–2021, the multivariate statistical technique HJ-biplot was applied to analyse whether business commitment to the 2030 Agenda is determined by the institutional context of the companies. The results show significant differences in the level of business commitment to sustainable development across regions and countries, as well as in the prioritisation of the SDGs. Countries in Asia (the Philippines) and Europe (Spain and Portugal) stand out as leaders, with the highest levels of SDG commitment. The USA and Qatar show the lowest engagement in business contribution to the SDGs. SDG 8, SDG 13 and SDG 12 appear as the top three priorities for companies in all countries. The results show that, in countries characterised by collectivism and feminism and with strong legal systems (civil law countries), companies are under greater pressure to adopt sustainable practices, which enables countries to improve their commitment to the SDGs., his work was financed by national funds through the Foundation for Science and Technology, I.P., within the scope of multi-annual funding UIDB/04043/2020.

This paper aims to analyze the degree of compliance with the IFRS 16 disclosure requirements, in the first year of mandatory adoption of IFRS 16, and to identify its determinant factors. As methodology, we performed a content analysis of the reports and accounts of a sample of companies listed on Euronext Lisbon. A multiple linear regression model was also developed, which assumes the compliance disclosure index as a dependent variable as some companies’ characteristics as potential explanatory factors. Results of descriptive statistics indicate that, in the first year of adoption of IFRS 16, the average level of compliance with disclosure requirements is approximately 0.66. The multivariate analyses reveals that the type of auditor significantly positively influences the compliance disclosure index and therefore we conclude that entities with accounts audited by one of the Big Four exhibit a higher level of disclosure than those that are audited by other audit firms.

The year 2015 represented a historic mark for sustainable development, with the approval of the 2030 Agenda at the United Nations (UN) summit, which defined 17 Sustainable Development Goals (SDG). The UN 2030 Agenda provides a universal framework to which each country, region and community can prioritize its needs and address them locally. Higher Education Institutions (HEIs) can and must provide a holistic approach to the 2030 Agenda and advance it, since the SDGs are a key aspect of their social responsibility (Vilalta, Betts and Gomez, 2018). The UN Agenda 2030 represents an opportunity for the improvement of university management, the relationship with stakeholders and the community, and the articulation and consolidation of education policies with the SDGs. Sustainability education can provide students with the in-depth competence to incorporate sustainability into the consciousness of the future, as citizens and professionals. Thus, HEIs will need to be able to plan, evaluate and monitor their contributions to the SDGs and review their strategies accordingly. Therefore, reports can play a key role, informing HEIs' progress towards sustainability in 4 main areas (learning and teaching, research, organizational governance and external leadership) and shaping future commitments and actions. This article aims to develop a longitudinal study regarding the evolution of the sustainability report in a Portuguese Public University – the University of Minho - seeking to analyse how this University includes it’s contributions toward the SDG of the 2030 Agenda in its disclosures. The study methodology is based on content analysis of the information disclosed in the Sustainability Reports published until 2016, referring to the period 2010-2015. The results indicate that the University adopted the Global Reporting Initiative (GRI) guidelines. The alignment with the UN goals was made for the first time in the last sustainability report., This work is financed by national funds through FCT - Foundation for Science and Technology, I.P., within the scope of multi-annual funding UIDB/04043/2020.

Drawing on a complementary perspective of the agency, legitimacy and institutional theories, the purpose of this paper is to investigate the influence of board of directors' characteristics on the level of non-financial reporting compliance, imposed by the Portuguese Decree-Law (DL) no 89/2017. Based on a sample of Portuguese listed companies, the research methodology uses a content analysis of the annual reports/non-financial reports, collected in the first mandatory period for the adoption of DL 89/2017. To assess the level of compliance with the Portuguese diploma, we have developed a disclosure index of mandatory information, which is the dependent variable of a multivariate regression model. This index was correlated with some board of directors' characteristics, such as size, the number of meetings, gender diversity and the independence of its members. The results show a high degree of compliance with DL 89/2017 (index = 0.875). The study finds a significant positive influence of proportion of women directors on non-financial mandatory disclosure. As far as we know, previous research has not addressed the influence of corporate governance, such as board's characteristics, on mandatory non-financial reporting. The findings may contribute to the accounting regulatory bodies, with regard to potential enforcement mechanisms, in the case of non- compliance with the Portuguese diploma, specially those related to corporate governance mechanisms., This study was conducted at the Research Center on Accounting and Taxation (CICF) and was funded by the Portuguese Foundation for Science and Technology (FCT) through national funds (UIDB/04043/2020 and UIDP/04043/2020).