東華大學圖書館 |

Language: English

Help

回圖書館首頁

手機版館藏查詢

Back

Switch To: Labeled | MARC Mode | ISBD

Analysis of the Environmental Disclo...

Ramos, Stephanie Sant´ana,

Linked to FindBook

Google Book

Amazon

博客來

Analysis of the Environmental Disclosure Obligations Required by the Corporate Sustainability Reporting Directive in the Portuguese Hotel Industry Through Case Studies /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Analysis of the Environmental Disclosure Obligations Required by the Corporate Sustainability Reporting Directive in the Portuguese Hotel Industry Through Case Studies // Stephanie Sant´ana Ramos.
Author:	Ramos, Stephanie Sant´ana,
Description:	1 electronic resource (81 pages)
Notes:	Source: Masters Abstracts International, Volume: 86-10.
Contained By:	Masters Abstracts International86-10.
Subject:	Social change. -
Online resource:	https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=31914214
ISBN:	9798311941006

Analysis of the Environmental Disclosure Obligations Required by the Corporate Sustainability Reporting Directive in the Portuguese Hotel Industry Through Case Studies /
Ramos, Stephanie Sant´ana,

Analysis of the Environmental Disclosure Obligations Required by the Corporate Sustainability Reporting Directive in the Portuguese Hotel Industry Through Case Studies /Stephanie Sant´ana Ramos. - 1 electronic resource (81 pages)

Source: Masters Abstracts International, Volume: 86-10.

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.

English

ISBN: 9798311941006Subjects--Topical Terms:

526824
Social change.

Analysis of the Environmental Disclosure Obligations Required by the Corporate Sustainability Reporting Directive in the Portuguese Hotel Industry Through Case Studies /
LDR:04577nmm a22003733i 4500 001 2434543
005 20250912102038.5
006 m o d
007 cr|nu||||||||
008 261011s2024 miu||||||m |||||||eng d
020 $a 9798311941006
035 $a (MiAaPQD)AAI31914214
035 $a (MiAaPQD)RCAAP10362178520
035 $a AAI31914214
040 $a MiAaPQD $b eng $c MiAaPQD $e rda
100 1 $a Ramos, Stephanie Sant´ana, $e author. $3 3824551
245 1 0 $a Analysis of the Environmental Disclosure Obligations Required by the Corporate Sustainability Reporting Directive in the Portuguese Hotel Industry Through Case Studies / $c Stephanie Sant´ana Ramos.
264 1 $a Ann Arbor : $b ProQuest Dissertations & Theses, $c 2024
300 $a 1 electronic resource (81 pages)
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
500 $a Source: Masters Abstracts International, Volume: 86-10.
500 $a Advisors: de Almeida, Lucila.
502 $b LL.M. $c Universidade NOVA de Lisboa (Portugal) $d 2024.
520 $a 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.
520 $a A urgencia para promover mudancas significativas nas atividades empresariais em prol do alcance das metas da agenda de desenvolvimento sustentavel e gerar maior comprometimento corporativo com a sustentabilidade ambiental movimenta o sistema juridico na tentativa de impulsionar os ideais internacionais e nacionais estabelecidos em cada um daqueles cenarios. Nesse contexto, foi implementada a Diretiva de Relatorios de Sustentabilidade Corporativa (CSRD), consistente numa norma da Uniao Europeia com proposito alinhado a jornada da Uniao Europeia pelo desenvolvimento sustentavel.Trata-se de diretiva que implementa novas caracteristicas aos relatorios de sustentabilidade, em destaque a necessidade de elaboracao de documentos que comuniquem o impacto ambiental segundo o estudo de dupla materialidade, expressando o compromisso com oportunidades de atuacao dentro dos planos estrategicos da empresa e dos organismos internacionais e paises nos quais atuem.Esta pesquisa propoe-se a analisar de forma concreta a utilizacao dessas duas caracteristicas recentes implementadas pela CSRD por meio de um estudo de caso referente aos relatorios apresentados pelas redes hoteleiras Savoy Signature e Grupo Hotel Pestana, sediadas em Portugal, a fim de verificar ate que ponto os mencionados grupos empresariais estao prontos para cumprir com os novos requisitos.Para isso, analisa-se a necessidade da atuacao empresarial comprometida com a sustentabilidade, atenta a relevancia do setor hoteleiro em Portugal e comprometida com o impacto dessa industria no meio ambiente, frente as possiveis oportunidades de atuacao sob a perspectiva estrategica, na apresentacao de seus relatorios.
546 $a English
590 $a School code: 7029
650 4 $a Social change. $3 526824
650 4 $a Environmental impact. $3 3564810
650 4 $a Decision making. $3 517204
650 4 $a Law. $3 600858
690 $a 0398
710 2 $a Universidade NOVA de Lisboa (Portugal). $e degree granting institution. $3 3767537
720 1 $a de Almeida, Lucila $e degree supervisor.
773 0 $t Masters Abstracts International $g 86-10.
790 $a 7029
791 $a LL.M.
792 $a 2024
856 4 0 $u https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=31914214