The report of financial information for social responsibility as a contribution to the performance of portuguese companies
Abstract Today companies use social responsibility as a competition vehicle simultaneously with other organizational strategies. Due to the transversality and multidisciplinarity of the theme, social responsibility is important in several organizational domains, and its report, particularly financial, is one of the most relevant. The financial report allows determining performance levels and setting more auspicious goals. The purpose of this study is to verify if Portuguese companies, which report information on social responsibility at the financial level, are more attractive, and if this information can increase business performances. For this purpose, 550 questionnaires were applied to national companies, with no listed prices, based in mainland Portugal, of which 344 were validated and analyzed by applying descriptive statistics for the presentation of results. The main reflections indicated that the lack of disclosure of social, human and environmental information in Portuguese companies hinders certain performance evaluations by the stakeholders, but that the financial report of socially responsible information drives these companies economic results, creation of value and improvements on performance.