Resume
This work is cataloged in the Scientific Portal. Officially published in The Nexus of Corporate Sustainability Management, Accounting, and Auditing (2025). Referenced as: "Cepeda, Catarina; Monteiro, Albertina Paula; Ferreira da Silva, Amélia Cristina; Silva, Diana".
The complete abstract and full text can be accessed directly at the official DOI: https://doi.org/10.4018/979-8-3693-5663-0.ch004