Determinantes da divulgação dos objetivos de desenvolvimento sustentável nos websites dos municípios portugueses

Autores

  • Sónia Monteiro Instituto Politécnico do Cávado e do Ave, Centro de Investigação em Contabilidade e Fiscalidade
  • Veronica Ribeiro Research Centre on accounting and Taxation, Polytechnic Institute of Cávado and Ave
  • Patricia Gomes Research Centre on accounting and Taxation, Polytechnic Institute of Cávado and Ave

DOI:

https://doi.org/10.59072/rper.vi69.621

Palavras-chave:

ODS, divulgação eletrónica, Agenda 2030 da ONU, websites, governo local, setor público.

Resumo

Este artigo tem como objetivo analisar as práticas de divulgação relacionadas aos Objetivos de Desenvolvimento Sustentável (ODS) na Internet, bem como identificar os principais impulsionadores da divulgação de ODS nos websites dos municípios portugueses. Foi adotada uma metodologia qualitativa através da análise de conteúdo de todas as 308 páginas da web dos municípios portugueses. Com base nos pressupostos teóricos das teorias de legitimidade e dos stakeholders, associamos a divulgação dos ODS com algumas características dos municípios (como localização e tamanho) e com o uso da plataforma ODSLocal. Os nossos resultados indicam que apenas um quarto dos municípios menciona os ODS nos seus websites. Nenhuma mensagem dos presidentes menciona os ODS. Apenas 10 entidades têm um separador no website para divulgar informações relacionadas com os ODS. A maioria das informações é genérica e não se refere a ODS específicos. Quase 64% dos municípios que divulgam informações relacionadas aos ODS fazem-no nas notícias. Os resultados indicam que municípios do litoral e de maior dimensão são mais propensos à divulgação sobre os ODS; por outro lado, o uso da plataforma local ODS não parece influenciar o relato.

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Publicado

17-09-2024

Como Citar

Monteiro, S., Ribeiro, V., & Gomes, P. (2024). Determinantes da divulgação dos objetivos de desenvolvimento sustentável nos websites dos municípios portugueses. RPER, (69), 7–23. https://doi.org/10.59072/rper.vi69.621