Disclosure on Green IT: Evidence in Portuguese Listed Companies

This paper aims to analyze the degree of disclosure regarding Green Information Technology (Green IT) practices made in the reports of listed companies in Portugal A qualitative methodology was adopted through content analysis of sustainability reports and non-financial reports for the year 2021, from a sample of 32 companies listed on Euronext Lisbon. A quantitative approach was chosen to measure the degree of Green IT disclosure, constructing a disclosure index considering a total of 10 topics/items structured into three categories (energy, action/maintenance, and people), ranging from 0 to 1. Descriptive analysis revealed that, on average, the companies in the sample satisfy 4 out of 10 information items (index = 0.4), with the People sub-index being the most widely adopted (0.7). The company NOS, SGPS, S.A. stands out with a higher average, reaching a maximum value of 1, and the company AA-Vista Alegre Atlantis, SGPS, SA has the minimum value (0).