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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.

O presente trabalho propõe-se divulgar os mais significativos resultados acerca das propriedades psicométricas da GDS-4 para a população portuguesa idosa e quais as suas aplicações. O estudo é composto por uma introdução, metodologia quantitativa, resultados, análise de resultados e discussão. Na metodologia utilizamos o SPSS v.0.17 e a técnica da curva ROC onde é possível apurar a validade e fiabilidade da escala. Com este estudo pretendemos identificar o ponto de corte ideal para a escala nesta população e caso haja mais do que um aceitável perceber os contextos de aplicação da escala. A prevalência da depressão nestes participantes foi de 0.66. O alfa de Cronbach foi de 0.75. A pontuação média no GDS-4 foi de 1.5 (0.8). A sensibilidade no ponto de corte 1 foi de 0.92 e no ponto de corte 2 foi de 0.73. A especificidade no ponto de corte 1 foi de 0.61 e no ponto de corte 2 foi de 0.84. A precisão do GDS-4 no ponto de corte 1 foi de 0.81 e no ponto de corte 2 foi de 0.77. Assim, esta versão da GDS-4 é uma ferramenta adequada para a população portuguesa. O ponto de corte 1 tem as melhores qualidades psicométricas. This study aims to disclose the most significant results on psychometric properties of GDS-4 for elderly Portuguese population and their applications. The study is composed of an introduction, quantitative methodology, results, result analysis, and discussion. In methodology, we used SPSS v.0.17 and the ROC curve technique to assess the validity and reliability of the scale. This study aimed to identify the ideal cut-off point for scale in this population besides, if more than one is acceptable, understanding the contexts of application for this scale. The prevalence of depression in these participants was 0.66. Cronbach's alpha was 0.75, and the mean score on GDS-4 was 1.5 (0.8). The sensitivity at cut-off point 1 was 0.92 and, at cut-off point 2, it was 0.73. The specificity at cut-off point 1 was 0.61, and at cut-off point 2, it was 0.84. The GDS-4 precision at cut-off point 1 was 0.81 and 0.77 at cut-off point 2. Therefore, this version of GDS-4 is an adequate tool for Portuguese population. Cut-off point 1 has the best psychometric qualities. Mestrado em Psicologia da Saúde e Reabilitação Neuropsicológica

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).

The Directive 2014/95 EU, 22 October 2014, on disclosure of non-financial information, marks the beginning of a new stage in reporting of companies in the European Union (EU). This directive was transposed to Portugal through the Decree-Law No. 89/2017, of 28th July. This legislation establishes that large public interest companies, with more than 500 employees, must present annually, and since the 2017 financial year, a non-financial statement, included in the management report or presented in a separate report. The aim of this paper to analyse the publication of non-financial information by Portuguese listed companies, seeking to assess the level of compliance with the DL 89/17. Methodology: Content analysis of the management reports, accounts and sustainability reports, relative to the 2017 period. To assess the level of compliance with the Portuguese diploma, we have developed a disclosure index, built on mandatory disclosure requirements provided for in DL No. 89/2017. Originality: This paper contributes to European research in the field of non-financial reporting by providing empirical evidence in our country, Portugal, where existing studies are still scarce. Findings: We have found the following types of non-financial reporting: the use of own/separate report (in 37.5% of the sample) or the inclusion of information in the report and accounts (in 62.5% of the sample), with the majority presenting the information in a specific chapter. Regarding the compliance with DL 89/2017, we have concluded that the level of regulatory compliance is quite high, since the average disclosure index is around 0.875. The least disclosed items were the fight against corruption and bribery attempts, bodies diversity policies and human rights. Practical implications: The results obtained may contribute to the accounting regulatory bodies, with regard to potential enforcement mechanisms, in case of non-compliance with the diploma. They can also serve as a learning process for unlisted companies, or other types of companies not covered by the diploma, who are interested in implementing non-financial reporting practices.

The approval of the 17 Sustainable Development Goals (SDG) within the 2030 United Nations Agenda represents a historic mark for sustainable development, allowing to companies to seek solutions that add value and solve the greatest global challenges, by linking organizational strategies and global priorities. Thus, listed companies will need to be able to assess their impact on the SDGs and review their strategies accordingly. Therefore, reporting can play a key role by informing the progress of listed companies in alignment with the SDGs. This article aims to analyse how Portuguese listed company reporting includes their contributions toward the SDGs. The study methodology is based on content analysis of the sustain- ability reports (SR) and non-financial statements (NFS) published in 2017, seeking to characterize the Portuguese listed companies that are concerned with SDG-related disclosure. The results indicate that from a sample of 46 listed companies, only 12 published SR or NFS, but 9 companies made the align- ment with the UN goals.

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Dicho trabajo pretende analizar la forma como la variable medioambiental pude integrarse en la gestión presupuestaria de una organización, publica o privada. La literatura considera que la mejor forma de abordar la planificación y gestión medioambiental consiste en la elaboración de presupuestos medioambientales. En este sentido, existe consenso sobre la necesidad de que las variables medioambientales se reflejen en todos los presupuestos de la empresa. Además, en el caso de que exista un departamento medioambiental, el presupuesto del mismo integrará muchos de los aspectos que, en su ausencia, estarían incluidos en otros presupuestos En el caso de las entidades del sector público, el International Council for Local Environmental Iniciatives (ICLEI) concibe la idea de un presupuesto medioambiental (EcoBudget) para las administraciones locales cuyo objetivo es permitirles gestionar las cuestiones medioambientales. El presupuesto medioambiental local puede relacionarse con algunos elementos del proceso de la Agenda Local 21 en la medida en que incorpora los objetivos y las metas planteadas por los grupos de trabajo para alcanzar el Desarrollo Sostenible. Además, el EcoBudget se relaciona con otros instrumentos de gestión, como el EMAS o la ISO 14001. Además del modelo presupuestario propuesto por la ICLEI, existe el proyecto europeo de Contabilidad Medioambiental - CLEAR (City and Local Environmental Accounting and Reporting) que se aplica a las entidades locales y a las provincias y plantea un proceso contable que, integra un único documento y define el presupuesto medioambiental, las políticas y los compromisos así como un conjunto de indicadores físicos y monetarios.

Dissertação de Mestrado Integrado em Medicina Veterinária Nascida a 15 de março de 1975, ingressou em medicina veterinária em 1993, e desde esse ano não parou de tentar ser melhor, de aumentar sempre o seu nível de conhecimento. Obteve recentemente o título de especialista concedido pelo CTC da ESAS, em produção animal e ciências veterinárias e espera a obtenção de grau de Mestre através da apresentação de um relatório detalhado da sua atividade profissional. Com a licenciatura em Medicina Veterinária finalizada em 1998 na UTAD, toda a actividade profissional por ela desenvolvida pode ser separada em duas grandes vertentes, actividade clínica e atividade de docência. Na atividade clínica passou por diversas espécies bem como diversos locais de trabalho: clínica de pequenos animais (a mais consistente e duradoura); clínica de equinos; responsável sanitária de várias explorações pecuárias e inspetora sanitária de uma Organização de Produtores Pecuários (OPP). Nos dias de hoje, e desde o ano 2000, diretora clínica do seu próprio Centro de Atendimento Médico Veterinário (CAMV). A atividade ligada ao ensino iniciou-se em 2001 decorrendo até ao momento. Ligada ao Instituto Politécnico de Santarém, Escola Superior Agrária de Santarém esta atividade passa pelo ensino de várias unidades curriculares, de diferentes formações bem como pela responsabilidade das mesmas e, desde há 3 anos consecutivos, Vice Coordenação do Curso de Especialização Tecnológica em Cuidados Veterinários. Apresenta também a participação em diversas orientações de trabalho de finalização de curso bem como a participação em júris de vários trabalhos. Este relatório de atividade profissional foi assim elaborado com vista à obtenção do grau de mestre pela mesma universidade que a formou, a Universidade de Trás os Montes e Alto Douro. Born on March 15th of 1975, entered in veterinary medicine in 1993, and since that year has not stopped trying to be better, to always increase their level of knowledge. Recently obtained the title of specialist awarded by CTC ESAS, in animal husbandry and veterinary science and hopes to obtain Master's degree by submitting a detailed report of their work. With a degree in Veterinary Medicine completed in 1998 in UTAD, any professional activity developed by it can be separated into two main areas, clinical activity and teaching activity. In clinical activity has undergone several species and many workplaces: clinical small animal (the most consistent and durable); clinic horses; health responsible of several farms and sanitary inspector of an Organization of Livestock Producers (OPP). Today and since 2000, clinical director of your own call Veterinary Medical Center (CAMV). The activity related to teaching began in 2001 elapsing so far. on the Polytechnic Institute of Santarém, College of Agriculture of Santarém this activity through the teaching of various courses, from different backgrounds as well as the responsibility of the same and, for 3 consecutive years, Vice Coordination of Technological Specialization Course in Veterinary Care. It also shows the participation in various final course work guidelines as well as participation in panels of various jobs. This professional activity report was well prepared with a view to obtain a master's degree from the same university that formed the University of Trás os Montes and Alto Douro.

O objetivo deste trabalho foi determinar as espécies animais que frequentam uma clínica médico-veterinária, os cuidados que os proprietários têm, os problemas mais frequentes e quais os métodos de prevenção utilizados. Pretendeu-se ainda avaliar a fauna parasitária presente em felídeos e canídeos seguidos na clínica. Em 2011, acompanharam-se 133 casos clínicos e realizaram-se 113 inquéritos a donos de animais. Efetuaram-se recolhas de fezes, num total de 86 amostras, que foram sujeitas a análises coprológicas qualitativas pela técnica de Willis. Os cães com idades entre >18 meses-6 anos, do sexo feminino, de raça pura, com porte pequeno e pelagem curta foram predominantes. Os felídeos com idade entre >18 meses-6 anos, do sexo feminino, pelagem curta e de raça indeterminada dominaram. Prevaleceram as consultas de rotina e nestas as relacionadas com a sanidade. As patologias predominantes foram do foro digestivo, urinário e dermatológico. Em cirurgia salientaram-se as esterilizações. Oito dos canídeos apresentaram ovos de Ascarididae, Ancylostomatidae e Trichuridae. Ctenocephalides felis felis, Ixodes ventalloi e R. sanguineus identificaram-se num gato e em três cães.Verificou-se que cada vez mais os proprietários têm consciência da importância do bem-estar e saúde animal como forma de proteger a sua própria saúde, levando os animais ao médico-veterinário. This study aimed to identify the more frequent pets that attend a veterinary clinic, the owners care, the main issues affecting pets, and the followed preventive measures. Simultaneously, a parasitological evaluation was performed in felines and canines attending the clinic. In 2011, 133 clinical cases were followed up and 113 enquiries performed to animal owners. Faeces were collected on pets examined in the clinic, with a total of 86 samples. Qualitative parasitological fecal analyses were performed. Dogs, aged between> 18m-6a, female, purebreds, small size and short pelage were predominant. Relatively to the cats, prevailed age between> 18m-6a, female sex, indeterminate race and short pelage. Routine visits prevailed and inside this, the appointments for sanitary issues were superior. The most frequent pathologies observed were related to the digestive and urinary systems and skin. In surgery, sterilizations were more frequent. In 8 dog faeces Ascarididae, Ancylostomatidae and Trichuridae eggs were identified. Ctenocephalides felis felis and Ixodes ventalloi and R. sanguineus were identified in three dogs and one cat. This study emphasized that owners are aware of animal welfare and animal health as a way of protection of their own health, and use to take their pets more often to a vet.