Manuel Castelo Branco is a full professor at the School of Economics and Management of the University of Porto, Portugal. He is also a researcher at CEF.UP and an associate of OBEGEF. His research interests are primarily in the areas of: corporate social responsibility (CSR)/corporate sustainability (CS) and its reporting; corporate corruption; corporate tax behaviour; financial and non-financial accounting and reporting; accounting and the public interest. His teaching focus is in the areas of accounting and CSR/CS and its reporting. His academic work has been published in journals such as the Accounting, Auditing & Accountability Journal, the Accounting Forum, the British Accounting Review, the Journal of Business Ethics, the Journal of Cleaner Production, and the Sustainability Accounting, Management and Policy Journal. He recently had a book published by Springer, entitled “Corporate Social Responsibility, the Fight Against Corruption and Tax Behaviour”.

Personal identification

Full name
Manuel Emílio Mota de Almeida Delgado Castelo Branco

Citation names

  • Branco, Manuel
  • Branco, Manuel Castelo
  • Branco, M. C.
  • Castelo Branco, Manuel

Author identifiers

Ciência ID
Google Scholar ID
Researcher Id
Scopus Author Id


Knowledge fields

  • Social Sciences - Economics and Business

Teaching in Higher Education

Host institution
2023/01/05 - Current Full Professor (University Teacher) Universidade do Porto Faculdade de Economia, Portugal
2021/04/01 - Current Associate Professor (University Teacher) Universidade do Porto Faculdade de Economia, Portugal


  1. Castelo Branco, M. Corporate Social Responsibility, the Fight Against Corruption and Tax Behaviour. 2021.
Book chapter
  1. de Melo Gomes, V.P.; Boaventura, J.M.G.; Branco, M.C.. "The influence of organizational justice on firm performance: A stakeholder management perspective". 181-197. 2023.
  2. Gomes, D.; Martins, A.; Branco, M.C.; Delfina Gomes; Adelaide Martins; Manuel Castelo Branco. "Accountability and sustainability in the public sector: An impression management perspective for research". 264-278. 2023.
  3. Castelo Branco, M.. "Corporate Tax Behaviour". 89-125. 2021.
  4. Castelo Branco, M.. "The Fight Against Corruption". 55-87. 2021.
  5. Castelo Branco, M.. "Final Remarks". 127-133. 2021.
  6. Castelo Branco, M.. "The Economy, Ethics, and Development". 13-19. 2021.
  7. Castelo Branco, M.. "Corporate Social Responsibility". 31-51. 2021.
  8. Castelo Branco, M.. "The Corporation". 21-29. 2021.
  9. Branco, MC; Oliveira, J; Silva, M. "Reports on Payments to Governments". 2021.
  10. Manuel Castelo Branco; Catarina Delgado. "Justifying CEO Pay Ratios: Analysing Corporate Responses to Bloomberg's Listing of Standard & Poor¿s 500 Pay Ratios". In Dimensional Corporate Governance: An Inclusive Approach. Springer, 2017.
    Published • 10.1007/978-3-319-56182-0_2
  11. Manuel Castelo Branco; Catarina Delgado. "Corporate Social Responsibility Education and Research in Portuguese Business Schools". In Social Responsibility Education across Europe: A Comparative Approach. Springer, 2016.
    Published • 10.1007/978-3-319-26716-6_10
  12. Manuel Castelo Branco. "CSR in Portugal: From a Paternalistic Approach to Lacking Contribution to Sustainable Development". In Corporate Social Responsibility in Europe. Springer, 2015.
  13. Castelo, Branco Manuel. "Resource-Based Theory and CSR". In Encyclopedia of Corporate Social Responsibility. Springer, 2013.
    Published • 10.1007/978-3-642-28036-8_31
Journal article
  1. Manuel Castelo Branco. "The New Wave of CSR-Related Mainstream Accounting Research: On the Performative Effects of Literature Reviews". Social and Environmental Accountability Journal (2024): https://doi.org/10.1080/0969160X.2024.2319882.
  2. Alan Bandeira Pinheiro; Gabriel Gusso Mazzo; Gabriele da Cunha Lopes; Manuel Castelo Branco. "A Bird’s Eye View: Uncovering the Impact of Stakeholder Pressure on Sustainable Development Goal Disclosure". Sustainability (2023): https://doi.org/10.3390/su152316156.
  3. Adelaide Martins; Cidália Oliveira; Rui Silva; Manuel Castelo Branco. "Management Control Practices as Performance Facilitators in a Crisis Context". Administrative Sciences (2023): https://doi.org/10.3390/admsci13070163.
  4. Evelize Culpi Mann; Heitor Murilo Gomes; Amanda Jasmine Williamson; Manuel Castelo Branco. "A decade of biodiversity conservation: insights into corporate social responsibility in an emerging market context". International Journal of Emerging Markets (2023): https://doi.org/10.1108/IJOEM-05-2022-0744.
  5. Bruna Miranda; Catarina Delgado; Manuel Castelo Branco. "Board Characteristics, Social Trust and ESG Performance in the European Banking Sector". Journal of Risk and Financial Management (2023): https://doi.org/10.3390/jrfm16040244.
  6. Branco, M.C.; Gomes, D.; Martins, A.. "Exploring tax-related sustainability reporting by electric utilities". Utilities Policy 82 (2023): http://www.scopus.com/inward/record.url?eid=2-s2.0-85154033320&partnerID=MN8TOARS.
  7. Branco, M.C.. "CSR research in corporate finance: a comment on Gillan et al., “firms and social responsibility: a review of ESG and CSR research in corporate finance”". Sustainability Accounting, Management and Policy Journal (2023): http://www.scopus.com/inward/record.url?eid=2-s2.0-85177558301&partnerID=MN8TOARS.
  8. Solange Santos; Lúcia Lima Rodrigues; Manuel Castelo Branco. "Corporate sustainability of Portuguese seaports". Journal of Cleaner Production (2022): https://doi.org/10.1016/j.jclepro.2022.135067.
  9. Teresa Eugénio; Sónia Gomes; Manuel Castelo Branco; Ana Isabel Morais. "Non-Financial Reporting and Assurance: A New Opportunity for Auditors? Evidence from Portugal". Sustainability (2022): https://doi.org/10.3390/su142013469.
  10. Adelaide Martins; M. C. Branco; Pedro Novo Melo; Carolina Machado. "Sustainability in Small and Medium-Sized Enterprises: A Systematic Literature Review and Future Research Agenda". Sustainability (2022): https://www.mdpi.com/2071-1050/14/11/6493.
  11. João Cesar Cadima Antunes; Teresa Eugénio; M. C. Branco. "Circular Economy for Cities and Sustainable Development: The Case of the Portuguese City of Leiria". Sustainability (2022): https://www.mdpi.com/2071-1050/14/3/1726.
  12. Branco, A.P.C.; Bianchi, M.T.; Castelo Branco, M.. "Board demographic diversity and human rights reporting in Western Europe". PSU Research Review 6 3 (2022): 158-174. http://www.scopus.com/inward/record.url?eid=2-s2.0-85143273492&partnerID=MN8TOARS.
  13. Angotti, M.; Ferreira, A.C.S.; Eugénio, T.; Branco, M.C.. "A narrative approach for reporting social and environmental accounting impacts in the mining sector – giving marginalized communities a voice". Meditari Accountancy Research (2022): http://www.scopus.com/inward/record.url?eid=2-s2.0-85141153106&partnerID=MN8TOARS.
  14. Isabel Costa Lourenço; Donatella Di Marco; Manuel Castelo Branco; Ana Isabel Lopes; Raquel Wille Sarquis; Mark T. Soliman. "The Relationship between LGBT Executives and Firms’ Value and Financial Performance". Journal of Risk and Financial Management (2021): https://doi.org/10.3390/jrfm14120596.
  15. Marta Palma; Isabel Costa Lourenço; Manuel Castelo Branco. "Web-based sustainability reporting by family companies: the role of the richest European families". Accounting Forum (2021): https://doi.org/10.1080/01559982.2021.1979331.
  16. Kelli Juliane Favato; Marguit Neumann; Simone Leticia Raimundini Sanches; Manuel Castelo Branco; Daniel Ramos Nogueira. "Integrated Thinking and Reporting Process: Sensemaking of Internal Actors in the Case of Itaú Unibanco". Journal of Risk and Financial Management (2021): https://doi.org/10.3390/jrfm14060245.
  17. Adelaide Martins; Delfina Gomes; Manuel Castelo Branco. "Managing Corporate Social and Environmental Disclosure: An Accountability vs. Impression Management Framework". Sustainability 13 1 (2020): 296-296. https://doi.org/10.3390/su13010296.
  18. Ana Isabel Lopes; Isabel Costa Lourenço; Mark T Soliman; Manuel Castelo Branco. "Is the relation between non-controlling interests and parent companies misleading?". Australian Journal of Management (2020): 031289621989638-031289621989638. https://doi.org/10.1177/0312896219896388.
  19. Alves, A.F.; Branco, M.C.. "Lonmin CSR Reporting Practices and the Marikana Massacre". Journal of Sustainability Research 2 4 (2020): http://www.scopus.com/inward/record.url?eid=2-s2.0-85135591946&partnerID=MN8TOARS.
  20. Branco, M.C.; Delgado, C.; Turker, D.. "Liability of foreignness and anti-corruption reporting in an emerging market: The case of Turkish listed companies". Journal of Cleaner Production 232 (2019): 118-126. http://www.scopus.com/inward/record.url?eid=2-s2.0-85067083983&partnerID=MN8TOARS.
  21. Bonifácio Neto, J.; Branco, M.C.. "Controversial sectors in banks’ sustainability reporting". International Journal of Sustainable Development and World Ecology (2019): http://www.scopus.com/inward/record.url?eid=2-s2.0-85064519572&partnerID=MN8TOARS.
  22. Ribeiro, J.; Branco, M.C.; Ribeiro, J.A.. "The corporatisation of football and CSR reporting by professional football clubs in Europe". International Journal of Sports Marketing and Sponsorship 20 2 (2019): 242-257. http://www.scopus.com/inward/record.url?eid=2-s2.0-85062059543&partnerID=MN8TOARS.
  23. Vale, J.; Branco, M.C.. "Anti-corruption reporting in emerging country multinationals". Journal of Financial Crime 26 3 (2019): 861-873. http://www.scopus.com/inward/record.url?eid=2-s2.0-85070411895&partnerID=MN8TOARS.
  24. Bianchi, M.T.; Monteiro, P.; Azevedo, G.; Oliveira, J.; Viana, R.C.; Branco, M.C.. "Political connections and corporate social responsibility reporting in Portugal". Journal of Financial Crime 26 4 (2019): 1203-1215. http://www.scopus.com/inward/record.url?eid=2-s2.0-85075335295&partnerID=MN8TOARS.
  25. Delgado, C.; Venkatesh, M.; Castelo Branco, M.; Silva, T.. "Ethics, responsibility and sustainability orientation among economics and management masters’ students". International Journal of Sustainability in Higher Education 21 2 (2019): 181-199. http://www.scopus.com/inward/record.url?eid=2-s2.0-85076617175&partnerID=MN8TOARS.
  26. Isabel Costa Lourenço; Raquel Sarquis; Manuel Castelo Branco; Nuno Magro. "International Differences in Accounting Practices Under IFRS and the Influence of the US". Australian Accounting Review (2018): https://doi.org/10.1111/auar.12207.
  27. Renata Blanc; Manuel Castelo Branco; Dennis M. Patten. "Cultural Secrecy and Anti-corruption Disclosure in Large Multinational Companies". Australian Accounting Review (2018): https://doi.org/10.1111/auar.12231.
  28. Pintão, S.; Chaves, C.; Branco, M.C.. "Employees’ recognition of corporate sustainability: a case study". Corporate Governance (Bingley) 18 1 (2018): 104-118. http://www.scopus.com/inward/record.url?eid=2-s2.0-85041069034&partnerID=MN8TOARS.
  29. Lourenço, I.C.; Rathke, A.; Santana, V.; Branco, M.C.. "Corruption and earnings management in developed and emerging countries". Corporate Governance (Bingley) 18 1 (2018): 35-51. http://www.scopus.com/inward/record.url?eid=2-s2.0-85039846143&partnerID=MN8TOARS.
  30. Vale, J.; Branco, M.C.; Ribeiro, J.. "A relational approach to the creation and deterioration of intellectual capital in meta-organizations: The case of a seaport". International Journal of Transport Economics 45 1 (2018): 123-147. http://www.scopus.com/inward/record.url?eid=2-s2.0-85051729565&partnerID=MN8TOARS.
  31. Lourenço, I.C.; Branco, M.C.; Curto, J.D.. "Timely reporting and family ownership: the Portuguese case". Meditari Accountancy Research 26 1 (2018): 170-192. http://www.scopus.com/inward/record.url?eid=2-s2.0-85045681189&partnerID=MN8TOARS.
  32. Lago, M.; Delgado, C.; Castelo Branco, M.. "Gender and propensity to risk in advanced countries: Comparison between entrepreneurs and non-entrepreneurs". PSU Research Review 2 1 (2018): 24-34. http://www.scopus.com/inward/record.url?eid=2-s2.0-85068087236&partnerID=MN8TOARS.
  33. Amélia Oliveira Carvalho; Lúcia Lima Rodrigues; Manuel Castelo Branco. "Factors Influencing Voluntary Disclosure in the Annual Reports of Portuguese Foundations". VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations (2017): https://doi.org/10.1007%2Fs11266-017-9883-8.
  34. Renata Blanc; Charles H. Cho; Joanne Sopt; Manuel Castelo Branco. "Disclosure Responses to a Corruption Scandal: The Case of Siemens AG". Journal of Business Ethics (2017): https://doi.org/10.1007%2Fs10551-017-3602-7.
  35. Manuel Castelo Branco; Catarina Delgado; Carla Marques. "How do sustainability reports from the Nordic and the Mediterranean European countries compare". Review of Managerial Science (2017): https://doi.org/10.1007%2Fs11846-017-0233-4.
  36. Blanc, R.; Islam, M.A.; Patten, D.M.; Branco, M.C.. "Corporate anti-corruption disclosure: An examination of the impact of media exposure and country-level press freedom". Accounting, Auditing and Accountability Journal 30 8 (2017): 1746-1770. http://www.scopus.com/inward/record.url?eid=2-s2.0-85031766190&partnerID=MN8TOARS.
  37. Vale, J.; Ribeiro, J.A.; Branco, M.C.. "Intellectual capital management and power mobilisation in a seaport". Journal of Knowledge Management 21 5 (2017): 1183-1201. http://www.scopus.com/inward/record.url?eid=2-s2.0-85053467753&partnerID=MN8TOARS.
  38. Ângelo Barroso; Cristina Chaves; Francisco Vitorino Martins; Manuel Castelo Branco. "On the possibility of sustainable development with less economic growth: a research note". Environ Dev Sustain (2016): http://dx.doi.org/10.1007/s10668-016-9802-y.
  39. Inna Sousa Paiva; Isabel Costa Lourenço; Manuel Castelo Branco; Paiva, I.S.; Lourenço, I.C.; Branco, M.C.. "Earnings management in family firms: current state of knowledge and opportunities for future research". Review of Accounting Finance 15 1 (2016): 85-100. http://dx.doi.org/10.1108/raf-06-2014-0065.
  40. Manuel Castelo Branco; Dina Matos; Branco, M.C.; Matos, D.. "The fight against corruption in Portugal: evidence from sustainability reports". Journal of Financial Crime 23 1 (2016): 132-142. http://dx.doi.org/10.1108/jfc-05-2014-0027.
  41. Solange Santos; Lúcia Lima Rodrigues; Manuel Castelo Branco. "Online sustainability communication practices of European seaports". Journal of Cleaner Production 112 (2016): 2935-2942. https://doi.org/10.1016%2Fj.jclepro.2015.10.011.
  42. Renata Blanc; Dennis M. Patten; Manuel Castelo Branco. "Market Reactions to Transparency International Reports on Corporate Anti-Corruption". Accounting and the Public Interest 16 1 (2016): 84-99. https://doi.org/10.2308%2Fapin-51680.
  43. Vale, J.; Branco, M.C.; Ribeiro, J.; José Vale; Manuel Castelo Branco; João Ribeiro. "Individual intellectual capital versus collective intellectual capital in a meta-organization". Journal of Intellectual Capital 17 2 (2016): 279-297. http://www.scopus.com/inward/record.url?eid=2-s2.0-84962772091&partnerID=MN8TOARS.
  44. Manuel Castelo Branco; Isabel Baptista. "Compromisso com a RSE no Pacto Global da Organização das Nações Unidas". Innovar 25 58 (2015): 81-90. http://dx.doi.org/10.15446/innovar.v25n58.52427.
  45. Isabel Costa Lourenço; Raquel Sarquis; Manuel Castelo Branco; Cláudio Pais. "Extending the Classification of European Countries by their IFRS Practices: A Research Note". Accounting in Europe 12 2 (2015): 223-232. http://dx.doi.org/10.1080/17449480.2015.1111520.
  46. Costa Lourenço, I.M.E.; De Almeida Delgado Castelo Branco, M.E.M.. "Main consequences of IFRS adoption: Analysis of existing literature and suggestions for further research". Revista Contabilidade e Financas 26 68 (2015): 126-139. http://www.scopus.com/inward/record.url?eid=2-s2.0-84941562359&partnerID=MN8TOARS.
  47. Gomes, S.F.; Eugénio, T.C.P.; Branco, M.C.; Sónia Ferreira Gomes; Teresa Cristina Pereira Eugénio; Manuel Castelo Branco. "Sustainability reporting and assurance in Portugal". Corporate Governance (Bingley) 15 3 (2015): 281-292. http://www.scopus.com/inward/record.url?eid=2-s2.0-84930159884&partnerID=MN8TOARS.
  48. Eugénio, T. P.; Lourenço, I. C.; Morais, A. I.; Branco, M. C.. "The impact of media pressure on corporate sustainability in the cement industry: a Portuguese case study". Caspian Journal of Applied Sciences Research 4 3 (2015): 25-35. http://cjasr.com/volumesandissues/issued-articles/2015/120-03/376-cjasr-vol-4-issue-03-pp-25-35-ref-t-1219.
  49. Lourenço, I. C.; Branco, M. C.. "A governança corporativa e o efeito da adoção das IFRS: o caso brasileiro". Revista Universo Contábil 11 1 (2015): 157-172. http://proxy.furb.br/ojs/index.php/universocontabil/article/view/4780.
    Published • 10.4270/ruc.2015108
  50. João F. Proença; Manuel Castelo Branco; Proença, J.F.; Branco, M.C.. "Corporate social responsibility practices and motivations in a peripheral country: two Portuguese illustrative cases". Corporate Governance 14 2 (2014): 252-264. http://dx.doi.org/10.1108/cg-07-2011-0052.
  51. Branco, M.C.; Delgado, C.; Sá, M.; Sousa, C.; Manuel Castelo Branco; Catarina Delgado; Manuel Sá; Cristina Sousa. "Comparing CSR communication on corporate web sites in Sweden and Spain". Baltic Journal of Management 9 2 (2014): 231-250. http://www.scopus.com/inward/record.url?eid=2-s2.0-84897032108&partnerID=MN8TOARS.
  52. Branco, M.C.; Delgado, C.; Gomes, S.F.; Eugénio, T.C.P.; Manuel Castelo Branco; Catarina Delgado; Sónia Ferreira Gomes; Teresa Cristina Pereira Eugénio. "Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal". Managerial Auditing Journal 29 3 (2014): 237-252. http://www.scopus.com/inward/record.url?eid=2-s2.0-84896307320&partnerID=MN8TOARS.
  53. Lourenço, I.C.; Callen, J.L.; Branco, M.C.; Curto, J.D.. "The Value Relevance of Reputation for Sustainability Leadership". Journal of Business Ethics 119 1 (2014): 17-28. http://www.scopus.com/inward/record.url?eid=2-s2.0-84892443536&partnerID=MN8TOARS.
  54. Lourenço, I.C.; Branco, M.C.. "Determinants of corporate sustainability performance in emerging markets: The Brazilian case". Journal of Cleaner Production 57 (2013): 134-141. http://www.scopus.com/inward/record.url?eid=2-s2.0-84883458096&partnerID=MN8TOARS.
  55. Lourenço, I.C.; Branco, M.C.; Curto, J.D.; Eugénio, T.. "How Does the Market Value Corporate Sustainability Performance?". Journal of Business Ethics 108 4 (2012): 417-428. http://www.scopus.com/inward/record.url?eid=2-s2.0-84862616367&partnerID=MN8TOARS.
  56. Branco, M.C.; Delgado, C.. "Business, social responsibility, and corruption". Journal of Public Affairs 12 4 (2012): 357-365. http://www.scopus.com/inward/record.url?eid=2-s2.0-84870243488&partnerID=MN8TOARS.
  57. Vale, J.; Branco, M.; Ribeiro, J.. "The creation and deterioration of intellectual capital in a meta-organisation". Proceedings of the European Conference on Knowledge Management, ECKM 2 (2012): 1222-1229. http://www.scopus.com/inward/record.url?eid=2-s2.0-84871163793&partnerID=MN8TOARS.
  58. Branco, Manuel. "Factors influencing intellectual capital disclosure by Portuguese companies". (2012):
  59. Branco, M.C.; Delgado, C.. "Research on corporate social responsibility and disclosure in Portugal". Social Responsibility Journal 7 2 (2011): 202-217. http://www.scopus.com/inward/record.url?eid=2-s2.0-79959592580&partnerID=MN8TOARS.
  60. Branco, M.C.; Delgado, C.; Sousa, C.; Sá, M.. "Intellectual capital disclosure media in Portugal". Corporate Communications 16 1 (2011): 38-52. http://www.scopus.com/inward/record.url?eid=2-s2.0-78651425809&partnerID=MN8TOARS.
  61. Delgado, C.; Ferreira, M.; Branco, M.C.. "The implementation of lean Six Sigma in financial services organizations". Journal of Manufacturing Technology Management 21 4 (2010): 512-523. http://www.scopus.com/inward/record.url?eid=2-s2.0-77952601383&partnerID=MN8TOARS.
  62. Branco, Manuel Castelo; Delgado, Catarina; Sá, Manuel; Sousa, Cristina. "An analysis of intellectual capital disclosure by Portuguese companies". EuroMed Journal of Business 5 3 (2010): 258-278. http://dx.doi.org/10.1108/14502191011080809.
  63. Branco, Manuel. "Exploring the importance of social responsibility disclosure for human resources". (2009):
  64. Branco, M.C.; Delgado, C.. "Research on social and environmental accounting in Southern European countries". Revista Espanola de Financiacion y Contabilidad 38 144 (2009): 663-675. http://www.scopus.com/inward/record.url?eid=2-s2.0-77953995311&partnerID=MN8TOARS.
  65. Branco, Manuel Castelo; Eugénio, Teresa; Ribeiro, João. "Environmental disclosure in response to public perception of environmental threats: The case of co-incineration in Portugal". Journal of Communication Management 12 2 (2008): 136-151. http://dx.doi.org/10.1108/13632540810881956.
  66. Branco, M.C.; Rodrigues, L.L.. "Factors influencing social responsibility disclosure by Portuguese companies". Journal of Business Ethics 83 4 (2008): 685-701. http://www.scopus.com/inward/record.url?eid=2-s2.0-55349095056&partnerID=MN8TOARS.
  67. Branco, M.C.; Rodrigues, L.L.. "Social responsibility disclosure: A study of proxies for the public visibility of Portuguese banks". British Accounting Review 40 2 (2008): 161-181. http://www.scopus.com/inward/record.url?eid=2-s2.0-44149125917&partnerID=MN8TOARS.
  68. Manuel Castelo Branco; Lúcia Lima Rodrigues. "Issues in Corporate Social and Environmental Reporting Research: An Overview". Issues In Social And Environmental Accounting 1 1 (2007): 72-72. https://doi.org/10.22164%2Fisea.v1i1.9.
  69. Branco, M.C.; Rodrigues, L.L.. "Corporate social responsibility and resource-based perspectives". Journal of Business Ethics 69 2 (2006): 111-132. http://www.scopus.com/inward/record.url?eid=2-s2.0-33750928988&partnerID=MN8TOARS.
  70. Branco, M.C.; Rodrigues, L.L.. "Communication of corporate social responsibility by Portuguese banks: A legitimacy theory perspective". Corporate Communications 11 3 (2006): 232-248. http://www.scopus.com/inward/record.url?eid=2-s2.0-33746637576&partnerID=MN8TOARS.
  71. Branco, Manuel Castelo. "Uma abordagem institucionalista da contabilidade". Revista Contabilidade & Finanças 17 42 (2006): 104-112. http://dx.doi.org/10.1590/S1519-70772006000300009.
  72. Branco, Manuel Castelo; Rodrigues, Lucia Lima. "An Exploratory Study of Social Responsibility Disclosure on the Internet by Portuguese Listed Companies". Social Responsibility Journal 1 1/2 (2005): 81-90. http://dx.doi.org/10.1108/eb045798.
  73. Castelo Branco, Manuel. "A definição de activos nas estruturas conceptuais da informação financeira". Revista Contabilidade & Finanças 16 39 (2005): 93-102. http://dx.doi.org/10.1590/S1519-70772005000300008.

Other distinction

2023 World's Top 2% Scientists List
2023 Top 5% Authors, Euclidian citation score