Today, global challenges such as poverty, inequality, and sustainability are at the core of academic debate. This centrality has only increased since transition from Millennium Development Goals (MDGs) to Sustainable (SDGs), whose scope is shift world on a path resilience focused promoting sustainable development. The main purpose this paper develop critical yet comprehensive scientometric analysis production SDGs, its approval in 2015 2020, conducted using Web Science (WoS) database....

The current crisis puts pressure on companies to be more transparent about their business model, value proposal, risks and future impacts with a short, medium long term focus. To address this need for transparency the aim of providing common framework meet all these needs, International Integrated Reporting Committee (IIRC) has developed called (IR). objective research is understand state affairs in level attention principles industrial which have adopted initiative communications concerning...

Purpose This paper aims to assess the disclosure of materiality process in preparation sustainability reports state-owned enterprises (SOEs). also explores effects regulation mandating that SOEs prepare reports. In specific case port authorities, study analyses influence a sector guideline determines what should be included and structure report. Another aim this is delve into SOE's motivations for disclosing information on assessments, using assumptions different theories explain their...

En el presente trabajo se pretende, haciendo uso de la revisión bibliográfica sistemática, abordar una triple tarea. Por un lado, hacer intento clarificar terminológicamente concepto innovación social a través sistematización las principales definiciones que sobre este nos encontramos en bibliografía. segundo lugar, pretendemos llevar cabo seguimiento como definición del ha visto afectada por los diferentes momentos y contextos históricos determinar posibles tendencias comunes, para...

Nowadays, the transparency of governments with respect to sustainability public services is a very interesting issue for stakeholders and academics. It has led previous research international organisations (EU, IMF, OECD, United Nations, IFAC, G-20, World Bank) recommend promotion online dissemination economic, social environmental information. Based on studies about e-government influence administrative cultures governmental accountability, this paper seeks identify political actions useful...

Purpose The purpose of this study is to explore how preparers non-financial information in the public sector report on integrated thinking (IT) concept proposed reporting (IR) initiative. This has not been sufficiently examined, and there no consensus regarding its meaning. In addition, elements required put IT into practice have empirically investigated. Specifically, given relevance creation value, field enterprises analysed. Design/methodology/approach To end, content analysis a sample IR...

The measurement of impacts has been considered one the best methodologies to evaluate level achievement social entities’ objectives as well their contribution resolving problems. Those can guide public policies and subsidies granting, they help identify organizations producing a higher value, effects projects. Our research focused on effectiveness efficiency entities, measured through capacity generate stakeholders. was realized analysis case study: special education center for disabled...

Purpose This paper aims to improve the understanding of integrated thinking, as it is a central concept in reporting (IR) framework that has implications for sustainability reporting, holistic view thinking clarifies value creation process organisations and facilitates incorporation issues into corporate mindset. The study investigates whether there are contextual factors may be influencing way reflected reports. focusses on public companies because this sector plays an important role terms...

En el presente trabajo se muestra un modelo de regresión explicativo que permite contrastar la existencia una relación directa entre información sobre responsabilidad social en su orientación hacia cliente proporcionan las principales entidades financieras españolas y reputación corporativa. La variable dependiente del es ordinal definida a partir posición ranking MERCO objeto estudio; metodología aplicada ordinal. El obtenido constituye primera aproximación importancia tiene gestión...

Purpose – The purpose of this paper is to propose an analytical model that shows causal relationships between the amount and nature information on strategies governance city councils, as well contents different dimensions sustainability are disclosed websites local governments in big European cities. This could reveal if disseminated a homogeneous coordinated way improve quality information, its coherence comparability. Design/methodology/approach authors have designed questionnaire with 75...

This article contributes to the debate on social and economic impacts generated by tourism activities using a methodology that is still insufficiently explored in field of this causes: return investment (SROI). Using analysis case as guiding thread, shows how application allows one know depth value an emblematic palace (one main tourist attractions city south Spain was designated United Nations Educational, Scientific, Cultural Organization [UNESCO] World Heritage Site) brings, changes...

The aim of this study is to provide useful knowledge policy makers and practitioners on how promote the practices sustainability transparency in local governments, based influence cultural environment disclosure governmental information sustainability, including social, environmental economic information. We perform a comparative analysis effects four types variables (demographic, sociological, financial) two different contexts: Anglo-Saxon Nordic administrative cultures. Our results show...

This paper provides evidence about the effects of facilitating internal control mechanisms on financial sustainability local governments. Specifically, it explores effect Spanish regulation mandating that municipalities prepare Annual Financial Control Plan (PACF for its acronym in Spanish). The study is based PACFs 77 and relates quality risk analysis scope planned public audit activities to municipalities. Our results show higher risk-based planning increased use operational audits...

Nowadays, the transparency of governments with respect to sustainability public services is a very interesting issue for stakeholders and academics. It has led previous research international organisations (EU, IMF, OECD, United Nations, IFAC, G-20, World Bank) recommend promotion online dissemination economic, social environmental information. Based on studies about e-government influence administrative cultures governmental accountability, this paper seeks identify political actions useful...

La transparencia es un elemento esencial en el debate sobre la responsabilidad social (RS) al hacer mas visibles los compromisos adquiridos y resultados obtenidos, aportando asi una mayor credibilidad a las organizaciones. En concreto, difusion de informacion ambito puede contribuir legitimar su existencia. El objetivo esta investigacion estudiar relacionada con que proporcionan ayuntamientos principales ciudades Reino Unido e Irlanda traves sus paginas web; estos paises se han seleccionado...

Public agencies should inform about their behavior in the space of social responsibility not only to legitimate existence but also stakeholders how they are responding demands. Web sites a communication medium appropriate and accessible this globalized computerized world. In context, object investigation is analyze information related with that European town councils provide web pages, particularly main Nordic countries councils. addition, it will be analyzed if we can observe some similar...

The present research aimed to explore volunteer travelers’ loyalty formation for the non-profit religious organization of tourism by considering gender influence. A quantitative process along with a survey method was utilized attain purpose. Our empirical results showed that awareness need, performance organization, attitude, and mental well-being were critical contributors increasing loyalty. Attitude vital mediators. included comparative importance in building In addition, moderated effect...

The values and principles of Corporate Social Responsibility (CSR) have been applied by Cooperative societies since their origins. Given the link CSR with cooperative culture information spreading, aim this paper is to analyze relationship between social responsibility, corporate governance transparency in Spanish agrofood cooperatives. This analyzes these companies spreads across web, according Global Reporting Initiative contents. tries show whether there are significant differences levels...

The concepts of social value creation and sustainability are acquiring a growing relevance in the vision shared by tourism industry’s major stakeholders. Our aim was to determine hybrid impact-value model capable measuring product through use indicators impact stakeholder actions during process creating generating products. An initial static is complemented second dynamic vision, based on measurement change. proposed includes same stakeholders, dimensions for both approaches. This...

La realidad del voluntariado es sumamente compleja hasta el punto de que resulta complicado definir y caracterizar trabajo voluntario, dada la gran variedad interpretaciones, motivaciones, variables sociodemográficas aspectos culturales configuran perfil los voluntarios. El objetivo este analizar influencia conjunta algunas sociodemográficas, así como valores índole secular o tradicional, sobre voluntarios en Europa. Además, se investiga qué orientan a hacia un determinado tipo u otro. Para...