Analysis of the environmental disclosure obligations required by the Corporate Sustainability Reporting Directive in the Portuguese hotel industry through case studies

Detalhes bibliográficos
Autor(a) principal: Stéphanie Sant´ana Ramos
Data de Publicação: 2024
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
Texto Completo: http://hdl.handle.net/10362/178520
Resumo: The urgency to promote significant changes in business activities in order to achieve the goals of the sustainable development agenda and generate greater corporate commitment to environmental sustainability has moved the legal system in an attempt to drive the international and national ideals established in each of these scenarios. In this context, the Corporate Sustainability Reporting Directive (CSRD) was implemented, consisting of a European Union standard with a purpose aligned with the European Union's journey towards sustainable development. This directive implements new characteristics to sustainability reports, in particular the need to prepare documents that communicate the environmental impact according to the dual materiality study, expressing the commitment to opportunities for action within the strategic plans of the company and the international organizations and countries in which they operate. This research aims to concretely analyze the use of these two recent features implemented by the CSRD through a case study of the reports presented by the Savoy Signature and Pestana hotel Group chains based in Portugal, in order to verify the extent to which these business are ready to comply with the new requirements. To this end, the study analyzes the need for corporate action committed to sustainability, aware of the relevance of the hotel sector in Portugal and committed to the impact of this industry on the environment, in the light of possible opportunities for action from a strategic perspective, in the publication of their reports.
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spelling Analysis of the environmental disclosure obligations required by the Corporate Sustainability Reporting Directive in the Portuguese hotel industry through case studiesCorporate Sustainabilityenvironmental reportinghospitality industryCase studySustentabilidade corporativarelatórios ambientaisindústria hoteleiraestudo de casoDomínio/Área Científica::Ciências Sociais::DireitoThe urgency to promote significant changes in business activities in order to achieve the goals of the sustainable development agenda and generate greater corporate commitment to environmental sustainability has moved the legal system in an attempt to drive the international and national ideals established in each of these scenarios. In this context, the Corporate Sustainability Reporting Directive (CSRD) was implemented, consisting of a European Union standard with a purpose aligned with the European Union's journey towards sustainable development. This directive implements new characteristics to sustainability reports, in particular the need to prepare documents that communicate the environmental impact according to the dual materiality study, expressing the commitment to opportunities for action within the strategic plans of the company and the international organizations and countries in which they operate. This research aims to concretely analyze the use of these two recent features implemented by the CSRD through a case study of the reports presented by the Savoy Signature and Pestana hotel Group chains based in Portugal, in order to verify the extent to which these business are ready to comply with the new requirements. To this end, the study analyzes the need for corporate action committed to sustainability, aware of the relevance of the hotel sector in Portugal and committed to the impact of this industry on the environment, in the light of possible opportunities for action from a strategic perspective, in the publication of their reports.A urgência para promover mudanças significativas nas atividades empresariais em prol do alcance das metas da agenda de desenvolvimento sustentável e gerar maior comprometimento corporativo com a sustentabilidade ambiental movimenta o sistema jurídico na tentativa de impulsionar os ideais internacionais e nacionais estabelecidos em cada um daqueles cenários. Nesse contexto, foi implementada a Diretiva de Relatórios de Sustentabilidade Corporativa (CSRD), consistente numa norma da União Europeia com propósito alinhado à jornada da União Europeia pelo desenvolvimento sustentável. Trata-se de diretiva que implementa novas características aos relatórios de sustentabilidade, em destaque à necessidade de elaboração de documentos que comuniquem o impacto ambiental segundo o estudo de dupla materialidade, expressando o compromisso com oportunidades de atuação dentro dos planos estratégicos da empresa e dos organismos internacionais e países nos quais atuem. Esta pesquisa propõe-se a analisar de forma concreta a utilização dessas duas características recentes implementadas pela CSRD por meio de um estudo de caso referente aos relatórios apresentados pelas redes hoteleiras Savoy Signature e Grupo Hotel Pestana, sediadas em Portugal, a fim de verificar até que ponto os mencionados grupos empresariais estão prontos para cumprir com os novos requisitos. Para isso, analisa-se a necessidade da atuação empresarial comprometida com a sustentabilidade, atenta à relevância do setor hoteleiro em Portugal e comprometida com o impacto dessa indústria no meio ambiente, frente às possíveis oportunidades de atuação sob a perspectiva estratégica, na apresentação de seus relatórios.Almeida, Lucila deRUNStéphanie Sant´ana Ramos2025-02-06T17:37:22Z2024-10-032024-10-03T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/178520TID:203849531enginfo:eu-repo/semantics/openAccessreponame:Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)instname:FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologiainstacron:RCAAP2025-02-10T01:39:44Zoai:run.unl.pt:10362/178520Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireinfo@rcaap.ptopendoar:https://opendoar.ac.uk/repository/71602025-05-28T19:46:52.806629Repositórios Científicos de Acesso Aberto de Portugal (RCAAP) - FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologiafalse
dc.title.none.fl_str_mv Analysis of the environmental disclosure obligations required by the Corporate Sustainability Reporting Directive in the Portuguese hotel industry through case studies
title Analysis of the environmental disclosure obligations required by the Corporate Sustainability Reporting Directive in the Portuguese hotel industry through case studies
spellingShingle Analysis of the environmental disclosure obligations required by the Corporate Sustainability Reporting Directive in the Portuguese hotel industry through case studies
Stéphanie Sant´ana Ramos
Corporate Sustainability
environmental reporting
hospitality industry
Case study
Sustentabilidade corporativa
relatórios ambientais
indústria hoteleira
estudo de caso
Domínio/Área Científica::Ciências Sociais::Direito
title_short Analysis of the environmental disclosure obligations required by the Corporate Sustainability Reporting Directive in the Portuguese hotel industry through case studies
title_full Analysis of the environmental disclosure obligations required by the Corporate Sustainability Reporting Directive in the Portuguese hotel industry through case studies
title_fullStr Analysis of the environmental disclosure obligations required by the Corporate Sustainability Reporting Directive in the Portuguese hotel industry through case studies
title_full_unstemmed Analysis of the environmental disclosure obligations required by the Corporate Sustainability Reporting Directive in the Portuguese hotel industry through case studies
title_sort Analysis of the environmental disclosure obligations required by the Corporate Sustainability Reporting Directive in the Portuguese hotel industry through case studies
author Stéphanie Sant´ana Ramos
author_facet Stéphanie Sant´ana Ramos
author_role author
dc.contributor.none.fl_str_mv Almeida, Lucila de
RUN
dc.contributor.author.fl_str_mv Stéphanie Sant´ana Ramos
dc.subject.por.fl_str_mv Corporate Sustainability
environmental reporting
hospitality industry
Case study
Sustentabilidade corporativa
relatórios ambientais
indústria hoteleira
estudo de caso
Domínio/Área Científica::Ciências Sociais::Direito
topic Corporate Sustainability
environmental reporting
hospitality industry
Case study
Sustentabilidade corporativa
relatórios ambientais
indústria hoteleira
estudo de caso
Domínio/Área Científica::Ciências Sociais::Direito
description The urgency to promote significant changes in business activities in order to achieve the goals of the sustainable development agenda and generate greater corporate commitment to environmental sustainability has moved the legal system in an attempt to drive the international and national ideals established in each of these scenarios. In this context, the Corporate Sustainability Reporting Directive (CSRD) was implemented, consisting of a European Union standard with a purpose aligned with the European Union's journey towards sustainable development. This directive implements new characteristics to sustainability reports, in particular the need to prepare documents that communicate the environmental impact according to the dual materiality study, expressing the commitment to opportunities for action within the strategic plans of the company and the international organizations and countries in which they operate. This research aims to concretely analyze the use of these two recent features implemented by the CSRD through a case study of the reports presented by the Savoy Signature and Pestana hotel Group chains based in Portugal, in order to verify the extent to which these business are ready to comply with the new requirements. To this end, the study analyzes the need for corporate action committed to sustainability, aware of the relevance of the hotel sector in Portugal and committed to the impact of this industry on the environment, in the light of possible opportunities for action from a strategic perspective, in the publication of their reports.
publishDate 2024
dc.date.none.fl_str_mv 2024-10-03
2024-10-03T00:00:00Z
2025-02-06T17:37:22Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
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dc.language.iso.fl_str_mv eng
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dc.source.none.fl_str_mv reponame:Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
instname:FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
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instname_str FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
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