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Provides an analysis of the innovation process in order to understand its development and to provide those responsible for its management with knowledge about this subject, as well as the behaviours that make it easy to introduce innovation successfully. The exploratory research work was carried out within the framework of a hospital’s accident and emergency department and the development of several cases of innovation was monitored in situ. Observes that not all innovations develop following the same pattern, but rather each one is determined by the radical nature of the innovation.

The purpose of this paper is to examine the governmental, economic, and technological factors contributing to a country's innovation ecology that have an impact on sustainable economic growth.

This paper investigates governmental, economic, and technological supports that comprise the innovation ecology of 34 nations using ordinary least squares, discriminant analysis, and mediated regression. It is proposed that the strength of a country's innovation ecology is associated with greater sustainable entrepreneurial growth opportunities. Innovation indicators and trend analyses were collected from Eurostat Yearbook 2007, Science and Technology, and Global Financial Data over the 1995‐2005 period.

The results reveal that while the influence of government and the economic environment encourage innovation ecology, having resources at the research and development levels, human capital, and early seed funding were key indicators of innovation. The greater the degree of research and development, the availability of a highly skilled labor force, and the amount of private and public venture capital funding, the more likely it is that a strong national innovation ecology will emerge leading to the creation of new business ideas and growth opportunities.

The results contribute to the understanding of the significant role of innovation investment for new business development and growth.

This study aims to empirically analyze a sound commitment and a consistent integration of sustainable development goals (SDGs) in the corporate reporting and management systems of companies that have a leading position in sustainability.

The study applies a content analysis procedure based on a proposed analytical framework to codify the commitment and the SDG integration. In order to analyze the consistency of the integration, this study has provided a “SDG integration” score based on fuzzy inference systems methods. The companies in the sample have been identified as benchmarks in terms of sustainability in a specific region of Spain.

The findings show a lack of formality regarding the SDG commitment at the highest decision-making level and a low level of SDG integration in the reporting and management systems. These results are mainly explained because the most companies do not prioritize according to the materiality analysis and those SDGs more reported have not been deployed along targets and KPIs in a consistent way.

The results provide practical implications that help to overcome the limitations in terms of comparison and consistency of the SDGs-reported information. It also illustrates how the leading sustainable companies are doing the SDG reporting and suggests which elements could be improved to promote a consistent integration of the SDGs in the management systems.

This study provides new work lines in the promotion of an effective SDG-business reporting based on a robust management structure that allows an alignment among the SDG-business decisions based on a normative, strategic and operational approach.

The purpose of this paper is to explore how effectively leading sustainable hotels have integrated Sustainable Development Goals (SDGs) into their reporting. The main aim is to pinpoint areas for improvement concerning SDG reporting which can help the hospitality industry to achieve a transformation in a more SDG-aligned global tourism system.

For this study, a content analysis technique was used to extract the information regarding strategic consistency of SDG reporting. Both qualitative and quantitative approaches were applied to the analysis of this information. This paper seeks to assess the extent to which the materiality analysis, corporate targets and performance indicators defined by the world’s top sustainable hotels in their sustainability reports are consistent with those SDGs linked to the business. To that end, the authors have selected the most sustainable hotels according to the SAM Corporate Sustainability Assessment in 2020.

The results of this study show that the most sustainable hotel companies did not take a strategic consistency approach when reporting the SDGs. These findings identify four areas for improvement concerning reporting, which may promote the adoption of a strategic and consistent approach in SDG reporting.

This study includes a set of recommendations to provide the market with complete, coherent and comparable information on their contribution to the SDGs and, therefore, foster collective learning to bring about sustainable tourism transformation.

This paper represents a contribution to the discussion on the strategic or symbolic implementation of SDGs at a corporate level. In addition, this paper reflects a deeper understanding of how hotel companies could improve their reporting and management system to contribute to SDGs.

The purpose of this study is to improve the understanding of stakeholder engagement in the context of sustainability reporting (SR) for higher education institutions (HEIs), together with the materiality principle and stakeholder expectations.

This research uses an exploratory approach based on content analysis, a case study and descriptive and inferential statistics.

Three key findings come out of this research. First, the results indicate that HEIs use diverse criteria for grouping stakeholders and that stakeholder engagement is a heterogeneous process. Second, the expectations of internal stakeholders align with the material aspects of SR. Finally, among internal stakeholders, students and academics disagree on the prioritisation of some sustainability aspects, with non-academic staff adopting an intermediate position.

This analysis improves our knowledge of stakeholder engagement in HEIs. It helps to identify the relevant impacts of stakeholder engagement, enhances the quality of reporting and encourages a real dialogue with stakeholders.

The study examines stakeholder engagement and how the materiality principle is adopted by HEIs through SR. Furthermore, it compares these results with stakeholder expectations, considering the discrepancies between stakeholders. The results open the way to future research to explore the potential conflicts and collaborations between and within stakeholders to advance towards more sustainable institutions in the higher education sector.

This study proposes an extension of the theory of planned behaviour (TPB) model to understand international travellers' intentions to visit Spain. This study aims to compare whether the predictive variables of the intention to travel differ depending on nationality. The extension includes: perceived risk, loyalty to the destination, past travel experience, public opinion climate and electronic word-of-mouth (eWOM).

A multiple-indicator, multiple-cause (MIMIC) model was developed as a structural equational model to predict the 1,978 participants' intention to travel. The structural model was used to determine the theoretical model for the total sample and by nationality (Germans, Britons and those from other European countries).

The extended models fitted the data well, explaining 64%–68% of the total variance, while differences depending on tourist nationality were also found. The MIMIC model indicated that German people's intention to travel to a holiday destination was influenced by their perception of risk, eWOM and loyalty to the country. In the British group, only the TPB variables were relevant. For those of other European nationalities, loyalty and eWOM were also significant. Travel experience, used as a variable in previous studies, was shown not to be significant. Overall, these results offer insights into how people from diverse countries and cultures embrace the aforementioned constructs when making travel decisions.

This study also has practical implications for policymakers in holiday tourism destinations, such as Spain. In particular, this study provides a better understanding of Britons' and Germans' travel intentions and could be beneficial for guiding policies for the recovery of the tourism industry in major tourism destinations.

Previous studies have applied various extended TPBs to one specific country or made comparisons between Asian countries. This study’s proposal makes a comparison of the variables used to predict the intention to visit a holiday destination among the European countries.

本研究提出了计划行为理论 (TPB) 模型的扩展, 以了解国际旅行者访问西班牙的意图。目的是比较旅行意图的预测变量是否因国籍而异。扩展包括：感知风险、对目的地的忠诚度、过去的旅行经历、舆论氛围和电子口碑（eWOM）。

开发了一个多指标、多原因 (MIMIC) 模型作为结构方程模型来预测 1,978 名参与者的旅行意图。结构模型用于确定总样本和国籍（德国人、英国人和来自其他欧洲国家的人）的理论模型。

扩展模型很好地拟合了数据, 解释了总方差的 64%–68%, 同时还发现了取决于旅游国籍的差异。 MIMIC 模型表明, 德国人前往度假目的地的意愿受到他们对风险、eWOM 和对国家忠诚度的认知的影响。在英国组中, 只有 TPB 变量是相关的。对于其他欧洲国家的人来说, 忠诚度和 eWOM 也很重要。旅行经验, 在以前的研究中用作变量, 被证明并不重要。总体而言, 这些结果提供了有关来自不同国家和文化的人们在做出旅行决定时如何接受上述结构的见解。

以前的研究已经将各种扩展的 TPB 应用于一个特定的国家或在亚洲国家之间进行了比较。我们的建议对用于预测欧洲国家旅游目的地意图的变量进行了比较。

Este estudio propone una extensión del modelo de la teoría del comportamiento planificado (TPB) para comprender las intenciones de visitar España de los viajeros internacionales. El objetivo es comparar si las variables que predicen la intención de viajar difieren según la nacionalidad. Esta extensión del modelo incluye variables como: riesgo percibido, lealtad al destino, experiencia de viaje anterior, clima de la opinión pública y el boca a boca electrónico (eWOM).

Se desarrolló un modelo de indicadores y causas múltiples (MIMIC) como modelo de ecuaciones estructurales para predecir la intención de viajar de los 1978 participantes. El modelo estructural se utilizó para comprobar el modelo teórico para la muestra total y por nacionalidades (alemanes, británicos y otros países europeos).

Los modelos ampliados propuestos se ajustaron bien a los datos, explicando entre el 64% y el 68% de la varianza total, si bien se encontraron diferencias en función de la nacionalidad del turista. El modelo MIMIC indicó que la intención de los alemanes de viajar a un destino de vacaciones estaba influenciada por su percepción de riesgo, el eWOM y la lealtad a España. En el grupo británico, solo las variables TPB resultaron relevantes. Para el grupo de otras nacionalidades europeas, la lealtad y el eWOM también fueron significativas. Sin embargo, la experiencia de viaje, utilizada en estudios previos, se mostró no significativa en todos los grupos. En general, estos resultados ofrecen información sobre cómo las personas de diversos países y culturas adoptan los constructos antes mencionados cuando toman decisiones de viaje.

Estudios previos han aplicado varios TPB extendidos a un país específico o han comparado los resultados entre países asiáticos. Nuestra propuesta hace una comparación de las variables utilizadas para predecir la intención de visitar un destino vacacional entre países europeos.

The purpose of this paper is to analyse whether the onset of the financial crisis caused changes in the influence of top management team (TMT) on corporate results.

The sample is comprised of the list of S & P 500 Index firms between 2002 and 2008. The study uses a longitudinal panel methodology applying a two-step GMM estimator system. This approach addresses potential unobserved heterogeneity, simultaneity, and dynamic endogeneity.

The primary results reveal that the onset of the financial crisis stimulated those TMTs with large teams and a high frequency of meetings to improve corporate performance, without leading to a reduction in corporate risk taking.

This study reveals that different environmental conditions call for different behaviour from TMTs to fulfil their responsibilities. This study also suggests changes in normative and voluntary guidelines for improving the quality of the TMT’s work.

The internationalization process in recent decades has been discussed from different approaches. In this chapter, we study the evolution of selected Latin American and Spanish companies that have experienced a growing evolution from small or medium-sized enterprises to large corporations with participation in global markets and a strategic role played by the family organizations and small business groups. It is a study of multiple cases scope focused on two main lines of discussion. In one hand, the trajectories of internationalization and, and the other, the family firm organization and structure, correspondingly to sectorial aspects and the global situations that have encouraged the expansion of markets, the acquisitions of assets outside the countries of origin, and the outsourcing system. The group of companies selected to discuss the heterogeneity of the internationalization processes is based in case studies: Lojas Amerianas-Brazil, Crystal Lagoons-Chile, Despegar.com-Argentina, Sol-Meliá, Spain, Ferrovial, Spain, Talgo, Spain. Among the findings of this comparative study, the following stand out: (1) debates about the family business are alive, (2) multidimensional perspectives between countries are needed to understand not only internationalization but also the relevance of competitive learning, entrepreneurial vision evolution, and diversity of trajectories between sectors and companies, and finally (3) the importance of culture and immigration in business and family development from Small and Medium Enterprises (hereafter SME) to large businesses.