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Study of enviromental sustainability: The case of Portuguese polluting industries

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  • Sarmento, Manuela
  • Durão, Diamantino
  • Duarte, Manuela

Abstract

Globalization of economy is a reality that every region, country and company is facing. One of the globalization’s points of view is the environment that strongly depends on industries’ behavior and the utilization of natural resources. In fact, management has more social responsibilities because environment is a public good. To improve environmental sustainability, industry’s management must be responsible by caused environmental facts, and must explicit them in financial statements. The majority of developed countries follow the rules of financial accounting harmonization made by international organizations, namely the International Accounting Standard Committee (IASC). In this context, the present paper studies environmental sustainability, based on an original survey distributed among the more potential polluting Portuguese industries. It evaluates the industries’ behavior regarding the environment and presents the correlation between financial accounting harmonization and environmental polluting facts.

Suggested Citation

  • Sarmento, Manuela & Durão, Diamantino & Duarte, Manuela, 2005. "Study of enviromental sustainability: The case of Portuguese polluting industries," Energy, Elsevier, vol. 30(8), pages 1247-1257.
    • Handle: RePEc:eee:energy:v:30:y:2005:i:8:p:1247-1257
    DOI: 10.1016/j.energy.2004.02.006
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    Cited by:

    1. Zhengxia He & Shichun Xu & Wenxing Shen & Meiling Wang & Cunfang Li, 2019. "Exploring external and internal pressures on the environmental behavior of paper enterprises in China: A qualitative study," Business Strategy and the Environment, Wiley Blackwell, vol. 28(6), pages 951-969, September.
    2. Sónia Maria da Silva Monteiro & Beatriz Aibar‐Guzmán, 2010. "Determinants of environmental disclosure in the annual reports of large companies operating in Portugal," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(4), pages 185-204, July.
    3. Jian Zhang & Guishan Yang & Lijie Pu & Buzhuo Peng, 2014. "Trends and Spatial Distribution Characteristics of Sustainability in Eastern Anhui Province, China," Sustainability, MDPI, vol. 6(12), pages 1-17, November.
    4. Xingqiang Du & Jianying Weng & Quan Zeng & Yingying Chang & Hongmei Pei, 2017. "Do Lenders Applaud Corporate Environmental Performance? Evidence from Chinese Private-Owned Firms," Journal of Business Ethics, Springer, vol. 143(1), pages 179-207, June.

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