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  • 1
    Publication Date: 2018-12-20
    Description: Integrated reporting (IR) is one of the latest innovations regarding sustainability reporting and non-financial information in the world. Although some companies began IR practices in the 2000s (Eccles & Krzus, 2010), IR has only been recognized since 2010 as the best way to get a complete picture of the value of organizations, overcoming the limitations of traditional reports (Eccles & Krzus, 2010; Jensen & Berg, 2012; Abeysekera, 2013).Our research aims to analyze this innovative reporting trend. To do this, we first review some practices in the annual reports published by the pioneering companies in IR, then, we present the antecedents for the current IR framework. Finally we look into the process that the International Integrated Reporting Council has followed to develop the framework, pointing out some milestones for the widespread adoption of integrated reporting.Our findings suggest that reporting practices have been ahead both from theoretical developments and institutional efforts. However, private regulators continue to have a major influence on the theoretical definition of standards that are intended to guide IR and the development of accountability practices to stakeholders.
    Keywords: M14 ; M40 ; ddc:650 ; Integrated reporting ; Reporting ; Financial and non-financial information ; First integrated reporting practices ; International Integrated Reporting Council pilot programme ; The International Integrated Reporting Framework
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: Spanish
    Type: doc-type:article
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  • 2
    Publication Date: 2019-11-02
    Description: Los recursos de naturaleza intangible se han convertido en los principales generadores de valor de manera sostenible en las empresas. En concreto, aquellos que permanecen ocultos en los balances debido a las dificultades que plantea su reconocimiento y medición (es decir, lo que se denomina capital intelectual). Si bien, el suministro por parte de las empresas de información voluntaria sobre estos recursos puede ayudar a reducir las posibles asimetrías de información y mejorar la transparencia informativa entre sus grupos de interés (stakeholders). En este sentido, los informes anuales son los principales medios de divulgación que tienen las empresas para suministrar información voluntaria. Sin embargo, en los últimos años, las memorias de sostenibilidad se han convertido en la principal vía de comunicación como mecanismo para legitimar las actuaciones de las empresas ante sus stakeholders. Así, nuestro objetivo es explorar y analizar el medio de comunicación que están empleando las empresas para suministrar información voluntaria sobre sus recursos intangibles ocultos. Los resultados obtenidos permiten concluir que se ha producido un cambio en la política de información empresarial y las memorias de sostenibilidad se han convertido en el principal soporte para suministrar información voluntaria a los stakeholders, además de ser un buen medio para suministrar información de los recursos intangibles.
    Description: Intangible assets have become the main sustainable value creation of companies. Specifically,those assets which remain hidden in the accounting statement due to the difficulties in identification and measuring (ie what is called intellectual capital). Voluntary information disclosed by companies on these assets can help to reduce symmetries of information and improve information transparency among stakeholders. In this sense, annual reports are the primary tool of information disclosure that companies have for provide voluntary information. In recent years, sustainability reports have become in the main means of communication as a way to legitimize the actions of companies to their stakeholders. Thus, our aim is to explore and analyze the means of communication used by companies to provide voluntary information about their hidden intangible assets. Results obtained indicate that there has been a change in corporate information policy and sustainability reports have become the mainstay to provide information voluntarily to stakeholders as well as being a good way to provide information of intangible resources
    Keywords: M14 ; M19 ; M41 ; ddc:650 ; Intangibles ; Capital intelectual ; Divulgación de información ; Informe anual ; Memoria de sostenibilidad ; Intangibles ; Intellectual capital ; Disclosure ; Annual report ; Sustainability report
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: Spanish
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  • 3
    Publication Date: 2019-03-14
    Description: This article presents a review of the studies on on boards of directors and corporate social responsibility practices in the banking industry. Several characteristics of bank boards, in particular independence and diversity, may impact their CSR commitments. By studying a sample of 159 banks in nine countries during the period 2004-2010, there is evidence that suggests that banks with more independent and diverse directors follow a path of socially responsible behaviour.
    Keywords: G21 ; M14 ; ddc:330 ; Corporate governance ; Board of directors ; Corporate social responsibility ; Banks
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: Spanish
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  • 4
    Publication Date: 2019-03-14
    Description: This study analyses the social and environmental research published in Spanish journals between 2004 and 2012. The main areas of concern of the Spanish researcher are analysis of Spanish practices, external publication, attitude studies and the different theoretical frameworks. There are also encouraging changes in the methodological approaches used, placing greater importance on empirical research with the conducting of field and case studies, at the same time as analysis of different statistical relationships, from interviews and content analysis, although without the features of cooperation and interactivity typical of dynamic, and innovative knowledge production communities. There appears to be some difficulty in getting published in Spanish journals, and generating critical social and environmental research is even harder.
    Keywords: M14 ; Q56 ; ddc:330 ; Research ; Methods ; Spain ; Corporate social responsibility ; Sustainable development
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: Spanish
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  • 5
    Publication Date: 2019-03-14
    Description: The aim of this paper is to analyze the phenomenon of corporate social responsibility (CSR) in the Spanish banking sector through social responsibility reports. Based on the theories of legitimacy and Stakeholders justified the use of CSR to analyze the behavior information about its environment. As survey methodology used content analysis, in particular are analyzed and compared the information practices in relation to four pillars on which the RSC is organized: customers, community, employees and the environment. In particular, it proposes a content index of liability (IDR) that measures the quality and detail of information provided. The study concludes that the community and environment categories are the most generally reported, although nature are social institutions (savings banks and credit unions) more transparent about customers and community is concerned, on the evolution during the recent years have seen that the transparency of information does not increase, but remains stable or even decreased as in the case of the contents on customers, in addition, we find that the contents are related to the internal activity of the company remains concerned about the most institutions to address the impacts of their activities as financial intermediaries.
    Keywords: M14 ; ddc:330 ; Content analysis ; Financial institutions ; Global reporting initiative ; Corporate social responsibility
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: Spanish
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  • 6
    Publication Date: 2019-03-14
    Description: This research intends to show whether the prevalence of individualistic or collectivist cultures in an organization can moderate the effects of the human resource policies on business performance. To date, there is a lack of literature which analyzes this relationship. A sample of 102 companies, situated in southern of Spain, with more than 100 employees was used for this study. In accordance with the statistical analysis conducted using Structural Equation Modeling Partial Least Squares (SEM-PLS) results reveal the existence of the moderating effect.
    Keywords: L25 ; M12 ; M14 ; M50 ; ddc:330 ; Human resource practices ; Employees commitment ; Organizational performance ; Individualism/collectivism
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: Spanish
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  • 7
    Publication Date: 2019-01-15
    Description: Micro.enterprises have certain attributes that distinguish them from large companies and from those that see problems when adopting principles and social responsibility policies. However, the principles of social responsibility can and should be integrated into any organization, including micro.enterprises. In this paper, we study how cooperation networks could be an appropriate incentive for the micro.enterprises to implement social responsibility policies, strengthening some advantages and mitigating some disadvantages that micro.enterprises may have when dealing with such policies, and enhancing, ultimately, the level of development of their relational and structural capital. In preparing the study theoretical model is proposed that analyses the components of these types of capital in the company, adapted to the micro.enterprise as well as studying the influences that social responsibility policies and membership of cooperation networks can have on these components.
    Keywords: M10 ; M12 ; M13 ; M14 ; L14 ; ddc:650 ; networking ; micro-enterprise ; social responsibility ; relational and structural capital
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: Spanish
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  • 8
    Publication Date: 2018-12-19
    Description: In the past few decades a large number of studies have been carried out aimed at integrating and incorporating ethics into organizations, mainly highlighting the need to enhance ethical behavior within organizations. However, none of them makes any reference in their approach concerning the value which is generated as a consequence of organizational ethics, when not only several studies have been found supporting such statement but also a theoretical justification is found based on the perspectives of the Resource-Based View of the Firm and Dynamic Capabilities. Therefore, the authors of this study, starting from a model previously designed (Ruiz-Palomino y Ruiz-Amaya, 2011), have designed an integrating model as an attempt to link an ethical organizational culture to the business value generation by means of human resources. To be precise, attention in this paper is focused on the analysis of the direct and indirect effects that an ethical organizational culture has on the value job response of the employee. Discussion of the model, managerial implications and directions for future research are finally presented.
    Keywords: M1 ; M10 ; M14 ; ddc:330 ; organizational culture ; resource-based view of the firm ; dynamic capabilities theory ; business value ; business ethics ; person-organization values fit
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: Spanish
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  • 9
    Publication Date: 2018-12-19
    Description: Here we describe the origins, evolution and classification of stakeholders. It highlights the relationship created between the credit institution as a social organization and its various stakeholders, analyzing the importance attached to them. The field work was conducted through a questionnaire answered by 57 Spanish institutions. The results show the sensitivity of banks to CSR (Corporate Social Responsibility), with regard to the entire Spanish financial sector. Our goal is to analyze the importance of the various stakeholders: shareholders, employees, customers, suppliers, community and public administration for the Spanish credit institutions. Credit institutions focus their interest mainly on two interest groups: employees and customers. Transparency and open dialogue about performance, priorities and future plans for sustainability are actions to be implemented in order to inspire confidence and future.
    Keywords: G30 ; M14 ; ddc:330 ; corporate social responsibility ; credit institutions ; stakeholders
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: Spanish
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  • 10
    Publication Date: 2018-12-19
    Description: In the literature on business ethics a large number of studies can be found with a focus on establishing comprehension frameworks concerning the factors which make an individual behave ethically or unethically. However, the models proposed up to the present moment are excessively generalists, as there are no specifications on those factors which are presented as more prominent in terms of influence according to the empirical literature. The purpose of this paper is to develop an explanatory model that in addition to allowing a better comprehension of the main factors influencing on the individual's ethical behaviour. For this aim we review the most significant contributions in the literature on this aspect and raise a series of theoretical propositions which define the explanatory model. Finally we present the discussion of the model, thus drawing a series of conclusions and proposing future lines for research.
    Keywords: M1 ; M10 ; M14 ; ddc:330 ; ethical/unethical behaviour ; organizational ethics ; individual characteristics context ; explanatory model
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: Spanish
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  • 11
    Publication Date: 2018-12-19
    Description: This study focuses on the structure of the board of directors that is considered more suitable in terms of corporate social responsibility, and also on those contextual factors that could influence the socially responsible behavior of family firms. Empirical analysis on 535 non-listed Spanish firms leads to the identification of three clusters in terms of the variables related to boards´ structure: family dominated boards, professional boards and immature boards. Results show that the firms that have boards' structure with more potential for a socially responsible behavior (professional boards) are the ones who are bigger, older and with higher generational evolution.
    Keywords: M14 ; M19 ; ddc:330 ; family firm ; board of directors ; social responsibility ; stakeholders.
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: Spanish
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  • 12
    Publication Date: 2018-12-19
    Description: This paper analyzes the most relevant factors of organizational culture that appear in Global Manufacturing Virtual Networks (GMVNs). These organizations are formed by highly dynamic manufacturing companies, that may even be even competitors, which establish horizontal and vertical relations among themselves, and where it is not necessary to maintain internally many manufacturing assets but to manage and share efficiently network resources. This study of organizational culture at the network level includes aspects such as the similarity of cultural practices, social embeddedness, tacit knowledge transfer or the importance of trust in the network. By using the proposed theoretical model, it will analyzed the presence, under a systemic perspective, of homogeneous values and cultural practices where network actors can feel indentified. Finally, in order to validate the proposed model, the case methodology will be applied to one of the most successful collaborations of GMVNs within the aeronautics industry, the collaboration between GE and SNECMA to manufacture the CFM56 engine.
    Keywords: L14 ; M14 ; ddc:330 ; global manufacturing virtual networks ; inter-organizational culture ; aeronautics industry
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: Spanish
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  • 13
    Publication Date: 2018-12-19
    Description: This paper analyses financial performance of companies considered as highly socially responsible. For this purpose, companies that compose the Spanish sustainability index FTSE4Good IBEX (as well as other IBEX indices) are examined. Two basic results can be highlighted: first, stocks of companies that are socially responsible earn returns on excess over systematic risk, making them investment-attractive. Second, they have a higher systematic risk.
    Keywords: G30 ; M14 ; ddc:330 ; corporate social responsibility ; socially responsible investment ; FTSE4Good IBEX ; sustainability index ; ethical alpha
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: Spanish
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