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Revista Contabilista 220 - julho

Bibliografia referente ao artigo «Aspetos fiscais da tributação em IVA e IRC das entidades do setor não lucrativo», da autoria de Liliana Ivone da Silva Pereira, Maria de Lurdes Ribeiro da Silva e Cristiana Vendeiro Lopes

  • Antão, A. A., Tavares, A., Marques, J. P., & Alves, S. (2012). Novo Regime de Normalização Contabilística para as Entidades do Setor Não Lucrativo. Lisboa: Áreas Editora, SA.
  • Fiscal – Códigos Tributários e legislação conexa, 38.ª edição, Porto Editora.
  • Decreto-Lei n.º 119/83. Aprova o Estatuto das Instituições Particulares de Solidariedade Social. Atualização: Decreto-lei, nº 172-A/2014 de 14 de novembro.
  • Decreto-Lei n.º 20/90, de 13 de janeiro. Restituição de IVA à Igreja Católica e às instituições particulares de solidariedade social.
  • Lei 42/2016, de 28 de dezembro. Orçamento de Estado para 2017.
  • Ribeiro, F. M., & Santos, S. F. (2013). A Fiscalidade e as Organizações de Economia Social. Porto: Vida Económica – Editorial, SA.
  • Rocha, E. M. P. (2013). Práticas de Cooperação entre as Organizações do Terceiro Setor e as Empresas Lucrativas. Dissertação de mestrado, Universidade do Minho, Portugal.
  • Santos, C. A. (2010). Práticas de Contabilidade das Organizações Sem Fins Lucrativos de Curitiba. Dissertação de mestrado, Universidade Federal do Panamá, Curitiba, Brasil.
  • Santos, J. G., Raimundo, J. N., & Lima, R. (2015). Entidades do setor não lucrativo (NCRF-ESNL e fiscalidade). Manual de formação à distância da OTOC – DIS461. Portugal.

Bibliografia referente ao artigo «Relatório integrado: O futuro?  Uma oportunidade ou uma miragem?», da autoria de Maria da Conceição C. Tavares e Graça Azevedo


  • Adams, S., & Simnett, R. (2011). Integrated Reporting: An opportunity for Australia's not‐for‐profit sector. Australian Accounting Review, nº 58, 21(3), 292-301.
  • Adams, C. A. (2015). The international integrated reporting council: a call to action. Critical Perspectives on Accounting, 27, 23-28.
  • Aras, G., & Crowther, D. (2009a). Corporate Sustainability Reporting: A Study in Disingenuity? Journal of Business Ethics, 87, 279-288.
  • Aras, G., & Crowther, D. (2009b). Making sustainable development sustainable. Management Decision, 47(6), 975-988.
  • Ball, A., Broadbent, J., & Jarvis, T. (2006). Waste Management, the Challenges of the PFI and ‘Sustainability Reporting”. Business Strategy and the Environment, 15, 258-274.
  • BCSD Portugal (2018a). Relatórios de informação não-financeira. Retirado de: https://www.bcsdportugal.org/formacao/infonfinanceira, em 2018/05/25.
  • BCSD Portugal (2018b). Relatórios integrados. Retirado de: https://www.bcsdportugal.org/?s=relat%C3%B3rios+integrados, em 2018/05/25.
  • BCSD Portugal (2018c). Position paper do BCSD sobre a Diretiva 2014/95/UE (informação não financeira). Retirado de: https://www.bcsdportugal.org/advocacy/position-paper-do-bcsd-sobre-a-diretiva-201495ue-informacao-nao-financeira, em 2018/05/25.
  • Brown, P. (2013). Some observations on research on the benefits to nations of adopting IFRS. Japanese Accounting Review, 3, 1-19.
  • Burritt, R. (2012). Environmental performance accountability: planet, people, profits. Accounting, Auditing & Accountability Journal, 25(2), 370-405. 
  • Cohen, J. R., Holder-Webb, L. L., Nath, L., & Wood, D. (2012). "Corporate reporting of nonfinancial leading indicators of economic performance and sustainability”. Accounting Horizons, 26(1), 65-90.
  • Cheng, M., Green, W., Conradie, P., Konishi, N., & Romi, A. (2014). The international integrated reporting framework: key issues and future research opportunities. Journal of International Financial Management & Accounting, 25(1), 90-119.
  • Decreto-lei nº 89/2017. Diário da República n.º 145/2017, Série I de 2017-07-28. Retirado de: https://dre.pt/home/-/dre/107773645/details/maximized, em 2018/05/21.
  • Denčić-Mihajlov, K.  Zeranski, S. (2017). Development of sustainability indicators: approaches, challenges and opportunities. FACTA UNIVERSITATIS Series: Economics and Organization, 14(4); 291-306.
  • Dingwerth, K., & Eichinger, M. (2010). Tamed Transparency: How Information Disclosure under the Global Reporting Initiative Fails to Empower. Global Environmental Politics, 10, 74-96. 
  • Economic Times (2017). Beyond financial results: the Integrated Reporting framework. Retirado de: https://blogs.economictimes.indiatimes.com/ResponsibleFuture/beyond-financial-results-the-integrated-reporting-framework/, em 2018/05/25.
  • Elkington, J. (1997, 1999). Cannibals with forks - The triple bottom line of 21st century business. Observatoire du Management Alternatif. Paris. Retirado de http://appli6.hec.fr/amo/Public/Files/Docs/148_en.pdf, em 2014/7/24.  
  • Elkington, J. (2006). Governance for sustainability. Corporate Governance, 14(6), 522–530.
  • Flower, J. (2015).  The international integrated reporting council: a story of failure. Critical Perspectives on Accounting, 27, 1-17.
  • Frías-Aceituno, J. V., Rodríguez-Ariza, L., & García-Sánchez, I. M. (2013). Is integrated reporting determined by a country's legal system? An exploratory study. Journal of Cleaner Production, 44, 45-55.
  • Frias-Aceituno, J. V., Rodríguez-Arizal, I. L., & Garcia-Sánchez, I. M. (2014). Explanatory Factors of Integrated Sustainability and Financial Reporting.  Business Strategy and the Environment, 23, 56-72.
  • Godha, A., & Jain, P. (2015). Sustainability Reporting Trend in Indian Companies as per GRI Framework: A Comparative Study. South Asian Journal of Business and Management, 4(1).
  • Golob, U., & Bartlett, J. L. (2007). Communicating about corporate social responsibility: A comparative study of CSR reporting in Australia and Slovenia. Public Relations Review, 33, 1-9.
  • Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability. . .and how would we know? An exploration of narratives of organisations and the planet.  Accounting, Organisations and Society, 35, 47-62.
  • Gray, R., Owen, D., & Adams, C.A. (1996).  Accounting and accountability: Changes and challenges in corporate social and environmental reporting. London: Prentice Hall. 
  • GRI (2013). G4 sustainability reporting guidelines. Retirado de: https://www.globalreporting.org/standards/g4/pages/default.aspx, em 2016/02/2.
  • GRI (2018 a). INTEGRATED REPORTING. Retirado de: https://www.globalreporting.org/information/current-priorities/integrated-reporting/Pages/default.aspx, em 2018/05/20.
  • GRI (2018 b). Forging a path to integrated reporting. Retirado de: https://www.globalreporting.org/resourcelibrary/GRI-CLG_IntegratedReporting.pdf, em 2018/05/20.
  • Higgins, C., Stubbs, W., & Love, T. (2014). Walking the talk(s): Organisational narratives of integrated reporting. Accounting, auditing & accountability journal, 27(7), 1090-1119.
  • IIRC (2011). Towards Integrated Reporting. Communicating Value in the 21st Century, London. Retirado de http://integratedreporting.org/wp-content/uploads/2011/09/IR-Discussion-Paper-2011_spreads.pdf, em 2018/05/20.
  • IIRC (2013a), The International Integrated Reporting Framework, London. Retirado de: https://integratedreporting.org/wpcontent/uploads/2013/12/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-21.pdf, em 2018/05/20.
  • IIRC. (2013b). Consultation Draft of the International <IR> Framework. Retirado de: http://www.theiirc.org/wp-content/uploads/ Consultation-Draft/Consultation-Draft-of-the-InternationalIRFramework.pdf, em 2018/05/20.
  • IIRC (2013c), The Pilot Program 2013 Year-book: Business and investors explore the sustainability perspective of integrated reporting. Retirado de http://integratedreporting.org/wpcontent/uploads/2013/12/IIRC-PP-Yearbook-2013_PDF4_PAGES.pdf, em 2018/05/20.
  • IIRC (2015). Progress through reporting IIRC Integrated Report 2015. Retirado de: http://integratedreporting.org/wp-content/uploads/2014/12/IIRC-Integrated-Report-2015.pdf, em 2018/05/20.
  • IIRC (2018). Insights into integrated reporting 2.0: walking the talk. Retirado de http://www.accaglobal.com/content/dam/ACCA_Global/professional-insights/Insights-into-integrated-reporting-2-walking-the-talk/pi-insights-IR-2.0.pdf, em 2018705721.
  • IFAC (2018). LONG TERM VALUE CREATION THROUGH INTEGRATED REPORTINGQUESTIONS AND ANSWERS FOR PROFESSIONAL ACCOUNTANCY ORGANIZATIONS (PAOS). Retirado de: https://www.ifac.org/publications-resources/long-term-value-creation-through-integrated-reporting, em 2018/05/25.
  • Jensen, J. C., & Berg, N. (2012). Determinants of traditional sustainability reporting versus integrated reporting. An institutionalist approach. Business Strategy and the Environment, 21(5), 299-316.
  • Leyira, C. M., Uwaoma, I. E., & Olagunju, A. (2012). Corporate social responsibility and compliance with regulations in Nigeria. Research Journal of Finance and Accounting, 3, 35-41.
  • Lozano, R. (2013). Sustainability inter-linkages in reporting vindicated: a study of European companies. Journal of Cleaner Production, 51, 57-65. 
  • Lynch, B. (2010). An examination of environmental reporting by Australian state government departments. Accounting Forum, 34, 32-45. 
  • Milne, M. J., & Gray, R. (2013). W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting. Journal Business Ethics, 118, 13-29. 
  • Owen, G. (2013). Integrated reporting: A review of developments and their implications for the accounting curriculum. (2013). Accounting Education, 22(4), 340-356.
  • PWC (2017). Os desafios das empresas portuguesas na priorização dos ODS e no relato não-financeiro 2017 Estará a sua empresa preparada? Retirado de: https://www.pwc.pt/pt/sustentabilidade/ods/pwc-report-ods.pdf, em 2018/05/20.
  • Sánchez, I. M. G., Domínguez, L. R., & Álvarez, I. G. (2011). Corporate governance and strategic information on the internet: A study of Spanish listed companies. Accounting, Auditing & Accountability Journal, 24(4), 471-501.
  • Sciulli, N. (2009). Sustainability reporting by local councils in coastal regions: An australian study. Asian Journal of Finance & Accounting, 1(1), 76-86.
  • Stubbs, W., & Higgins, C. (2015). Stakeholders’ perspectives on the role of regulatory reform in integrated reporting. Journal of Business Ethics. Retirado de:https://www.researchgate.net/profile/Wendy_Stubbs/publication/284560876_Stakeholders'_Perspectives_on_the_Role_of_Regulatory_Reform_in_Integrated_Reporting/links/56733cb508aee7a427437993.pdf, em 2018/05/23.
  • Skouloudis, A, & Evangelinos, K. I. (2009). Sustainability reporting in Greece: Are we there Yet? Environmental Quality Management. 43–60.
  • WBCSD (2018). Reporting Matters 2016. Retirado de: https://www.wbcsd.org/Projects/Reporting/Reporting-matters/Resources/Reporting-Matters-2016, em 2018/05/23.


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