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Article
Publication date: 27 June 2008

Maria J. Muñoz, Juana M. Rivera and Jose M. Moneva

The aim is to determine whether the organisations more strategically committed to their stakeholders present better social and financial performance and, based on this…

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Abstract

Purpose

The aim is to determine whether the organisations more strategically committed to their stakeholders present better social and financial performance and, based on this relationship, to determine the state of the art of the Spanish sectors' approach to sustainable development.

Design/methodology/approach

This paper analyses the sustainability approach of a sample of 52 Spanish listed firms. This process is based on the study of different indexes generated in order to evaluate the company's commitment through its stakeholders, the social and financial performance of these organisations, and the relationship between them. Previous results showed a positive and not significant relationship between these variables and a positive financial performance. This paper replicates a former research by introducing a fuzzy‐ logic‐based methodology in order to generate the aforementioned indexes.

Findings

The current results support the conclusions formerly obtained and simultaneously demonstrate that big Spanish companies are at an incipient stage of development of a clearly sustainability‐oriented management.

Research limitations/implications

The unavailability of a long series of organisations' sustainability information is an obstacle for a broader analysis. This research could motivate the usefulness of the fuzzy logic methodology for analysing the business sustainability approach and to develop studies on the corporate social performance.

Originality/value

The use of fuzzy logic methodology for the generation of indexes related to the organisation's social responsibility and sustainability results.

Details

Industrial Management & Data Systems, vol. 108 no. 6
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 29 January 2007

Jose M. Moneva, Juana M. Rivera‐Lirio and María J. Muñoz‐Torres

To determine whether the strategic commitment of the company to its stakeholders is positively related to its social and financial performance.

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Abstract

Purpose

To determine whether the strategic commitment of the company to its stakeholders is positively related to its social and financial performance.

Design/methodology/approach

This paper analyses the mission statements and the sustainability reports, of a sample of 52 Spanish listed firms (70 per cent Madrid stock index capitalization). The vision, mission and values of the company will define its strategic stakeholder or shareholder orientation. In the process of evaluation of the social performance of the firm it is built a scale (strategic consistency index (SCI)) which considers the quality of the sustainability reporting using the GRI Guidelines. Some traditional financial and economic indicators are used to analyse the company's financial performance.

Findings

Results show a not very high level of the stakeholder approach in Spanish companies, a high level of publication and quality of sustainability reports and, finally, a positive and not significant relationship between these variables and a positive financial performance.

Research limitations/implications

The unavailability of a long series of sustainability reports is an obstacle for a broader analysis. This research could transmit to companies the positive relationship between social and financial performance.

Originality/value

The use of GRI sustainability reports as a component of a broader corporate sustainability index and the analysis of the strategic commitment to their stakeholders through the construction of a SCI and the relationship with their financial results.

Details

Industrial Management & Data Systems, vol. 107 no. 1
Type: Research Article
ISSN: 0263-5577

Keywords

Available. Open Access. Open Access
Article
Publication date: 31 March 2023

Idoya Ferrero-Ferrero, María Jesús Muñoz-Torres, Juana María Rivera-Lirio, Elena Escrig-Olmedo and María Ángeles Fernández-Izquierdo

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…

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Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Originality/value

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.

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Article
Publication date: 15 December 2023

Idoya Ferrero-Ferrero, María Jesús Muñoz-Torres, Juana María Rivera-Lirio, Elena Escrig-Olmedo and María Ángeles Fernández-Izquierdo

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…

639

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 5
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 31 August 2022

Gerardo Rivera Ungson, David Hudgens, Maria Alejandra Gonzalez-Perez, Yim-Yu Wong, Sara A. Wong, Fabiola Monje-Cueto, Armando Borda and Sada Soorapanth

This study aims to propose the roles for business, broadly defined, in government-led programs designed to enhance human capital investment. Through conditional cash transfers…

478

Abstract

Purpose

This study aims to propose the roles for business, broadly defined, in government-led programs designed to enhance human capital investment. Through conditional cash transfers (CCTs), businesses have opportunities to alleviate poverty, address the United Nations’ 2030 Agenda (SDGs), enhance CCT viability and explore new market opportunities.

Design/methodology/approach

This multifaceted research approach consists of five case studies of CCTs in Latin America, face-to-face field meetings with CCT administrators, 48 CCT beneficiaries in a pilot study and 31 interviews (verbal and remote) with business managers and companies in five countries.

Findings

Building on an on-site pilot study, an in-depth appraisal of five CCTs in Latin America over a five-year period, the authors examined six stages of CCT activities to assess possible areas of business engagement. The cases, augmented by field interviews with businesses, present fledgling business engagement in CCTs. In light of anticipated growth in CCTs, this study presents six major ways businesses can further participate in selected stages of CCT operations that contribute to their long-term sustainability, as well as future market opportunities.

Originality/value

Conducted over a five-year period with participants from government, businesses and CCT beneficiaries, this study deepens our understanding of how businesses can alleviate poverty through engaging in government-led antipoverty programs.

Resumo

Propósito

Este estudo propõe papéis amplamente definidos para empresas em programas liderados pelo governo projetados para melhorar o investimento em capital humano. Por meio de transferências condicionadas de renda (TCRs), as empresas têm oportunidades de aliviar a pobreza, abordar a Agenda 2030 (ODS) das Nações Unidas, melhorar a viabilidade do transferências condicionadas de renda e explorar novas oportunidades de mercado.

Achados

Com base em um estudo piloto no local, uma avaliação aprofundada de cinco transferências condicionadas de renda na América Latina durante um período de cinco anos, identificamos e analisamos seis etapas das atividades da transferências condicionadas de renda para avaliar possíveis áreas de participação empresarial. Nossos cases, enriquecidos por entrevistas de campo com empresas, apresentam oportunidades de participação empresarial em TCRs. À luz do crescimento antecipado dos TCRs, este estudo apresenta seis principais maneiras pelas quais as empresas podem se engajar ainda mais em etapas selecionadas de operações de TCR que contribuem para sua sustentabilidade de longo prazo, bem como oportunidades futuras de mercado.

Design/metodologia/abordagem

Utilizamos uma abordagem de pesquisa multifacetada composta por 5 estudos de caso de TCR na América Latina, reuniões presenciais de campo com administradores da TCR, 48 beneficiários da TCR em um estudo piloto e 31 entrevistas (presencial e remota) com gerentes de negócios e empresas em 5 países.

Originalidade

Este estudo foi realizado ao longo de um período de 5 anos com participantes de beneficiários do governo, empresas e transferências condicionadas de renda, e aprofunda a compreensão de como as empresas podem contribuir para o alívio da pobreza por meio da participação em programas de combate à pobreza liderados pelo governo.

Resumen

Propósito

Este estudio propone roles para las empresas, ampliamente definidos, en programas dirigidos por el gobierno diseñados para mejorar la inversión en capital humano. A través de las transferencias monetarias condicionadas (TMC), las empresas tienen oportunidades para aliviar la pobreza, abordar la Agenda 2030 (ODS) de las Naciones Unidas, mejorar la viabilidad del TMC y explorar nuevas oportunidades de mercado.

Hallazgos

Sobre la base de un estudio piloto in situ, una evaluación en profundidad de cinco TMC en América Latina durante un período de cinco años, identificamos y analizamos seis etapas de las actividades de TMC para evaluar posibles áreas de participación empresarial. Nuestros casos, enriquecidos por entrevistas de campo con empresas, presentan oportunidades para participación empresarial en los TMC. A la luz del crecimiento anticipado en los TMC, este estudio presenta seis formas principales en que las empresas pueden participar aún más en etapas seleccionadas de las operaciones de TMC que contribuyen a su sostenibilidad a largo plazo, así como a las oportunidades futuras del mercado.

Diseño/metodología/enfoque

Usamos un enfoque de investigación multifacético consiste en 5 estudios de casos de TMC en América Latina, reuniones de campo cara a cara con administradores de TMC, 48 beneficiarios de TMC en un estudio piloto y 31 entrevistas (presenciales y remotas) con gerentes de negocios y empresas en 5 países.

Originalidad

Este estudio fue llevado a cabo en un período de 5 años con participantes del gobierno, las empresas y los beneficiarios de TMC, y profundiza el entendimiento de cómo las empresas pueden contribuir a aliviar la pobreza a través de la participación en programas contra la pobreza liderados por el gobierno.

Abstract

Details

Management Research: Journal of the Iberoamerican Academy of Management, vol. 21 no. 1
Type: Research Article
ISSN: 1536-5433

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Book part
Publication date: 23 May 2007

Juana Domínguez-Domínguez and José Javier Núñez-Velázquez

In the typical study comparing the evolution of economic inequality among different territorial units, an inequality indicator is chosen, and its value is calculated from sample…

Abstract

In the typical study comparing the evolution of economic inequality among different territorial units, an inequality indicator is chosen, and its value is calculated from sample data. Thus, the problem turns out to be the selection of the inequality indicator.

This paper shows that there is no need for a selection of a single inequality indicator. A whole set of inequality indicators are considered and calculated for the European Countries, using income data from European Community Household Panel (ECHP). The information they provide is then collapsed into a composite inequality indicator, through an adaptation of Principal Component Analysis (PCA). We analyze the conditions needed to make longitudinal comparisons possible. Results obtained with this composite indicator are used to compare and analyze the trends in economic inequality in the EU Countries.

Details

Inequality and Poverty
Type: Book
ISBN: 978-0-7623-1374-7

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Article
Publication date: 3 April 2018

Dolores Romero López and José Luis Bueren Gómez-Acebo

Studies of Spanish literature during the late nineteenth century and the first one-third of the twentieth century are evolving from research on canonical writers to the study of…

351

Abstract

Purpose

Studies of Spanish literature during the late nineteenth century and the first one-third of the twentieth century are evolving from research on canonical writers to the study of “odd and forgotten” authors, themes and genres during what is now called the Other Silver Age. This paper aims to focus on the work undertaken in the field of literary translation by the women writers of this period.

Design/methodology/approach

Mnemosyne is an open-access digital library that allows data modeling for specific collections (women translators, science fiction, etc.) in support of research and teaching on Silver Age Spain. The first version of the library is stored on the server at the Universidad Complutense Library, and it is linked to the collections of the digital library HathiTrust and Biblioteca Nacional de España. Behind the scenes of Mnemosyne’s public presence online, the project is developing with the aid of the tool Clavy which is a rich internet application that is able to import, preserve and edit information from big data collections of digital objects so as to build bridges between institutional and digital repositories and create collections of enriched digital content. See:http://repositorios.fdi.ucm.es/mnemosine/queesmnemosine.php

Findings

The Collection Women Translators in Spain (1868-1936) inside Mnemosyne selects, categorizes and makes visible in digital format women translators and literary translations that belong to a forgotten repertoire to allow the historical review of the period. The digital collection of Spanish Women Translators pretends to be a field of international experimentation for the creation of interoperable semantic networks through which a large group of scholars could generate innovative research and theoretical reading models for literary texts. See:http://repositorios.fdi.ucm.es/mnemosine/colecciones.php

Research limitations/implications

Clavy also provides a basic system of data visualization, edition and navigation. There are plans to integrate @Note, a collaborative annotation application, into Clavy. These two computational tools were developed by the software languages research group ILSA[1] at the Universidad Complutense de Madrid.

Practical implications

Its been followed NEWW Women Writers’ categories concerning biographical categories as successful standard for ensuring interoperability in the near future: children, marital status, social class, religion, profession and other activities, financial aspects, memberships. See:http://repositorios.fdi.ucm.es/mnemosine/ver_documento.php?documento=208369

Social implications

These women also showed their interest in the writings of contemporary women by translating their works into Spanish or glossing foreign ideas about how the modern woman should be, think or behave. This digital collection shows the first steps of the intellectual women in the South of Europe.

Originality/value

To incorporate specially tailored metadata for the women translators’ collection into Mnemosyne, it will be necessary to use of Clavy’s extensibility to account for the particularities of the women translators’ collection. This is where prior knowledge of this literature’s historical and cultural context proves indispensable. In particular, the specific metadata model for the women translators’ collection incorporates elements that reflect the literary, historical and cultural characteristics of the collections.

Details

The Electronic Library, vol. 36 no. 2
Type: Research Article
ISSN: 0264-0473

Keywords

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Article
Publication date: 31 May 2024

Raúl González-Fernández, Eduardo García-Toledano Mayoral and Belinda Domingo-Gómez

The purpose of this study is to determine the perception of graduates from teaching degree programs in Early Childhood and Primary Education carried out in Spain in accordance…

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Abstract

Purpose

The purpose of this study is to determine the perception of graduates from teaching degree programs in Early Childhood and Primary Education carried out in Spain in accordance with the European Higher Education Area, who are currently working in classrooms, on their initial training in the educational treatment of diversity (ETD). In addition, potential differences were examined based on the teaching degree that was studied (Early Childhood or Primary).

Design/methodology/approach

This study used a mixed methodology including an ad hoc questionnaire and a semi-structured interview. Participants were 140 working teachers who had previously earned their degree in Early Childhood or Primary Education programs. Data analysis was carried out from an integrative perspective, using a basic descriptive focus and content analysis.

Findings

The results reveal that the new teachers considered that their initial training in the area of ETD was not as extensive as it should have been and as required by their daily teaching needs. They felt that they had acquired better education in the theoretical content as compared to the practical component. They mentioned a lack of training to attend to students entering the system at a later stage as well as for those with high intellectual abilities, noting that the initial training in ETD focused excessively on deficits and not enough on potentialities and other student diversities.

Originality/value

This study may be useful as it offers an improved adaptation to the reality of early education in ETD classrooms of future teachers, both for the competent education administrations and universities. It may also serve as a starting point to adjust the permanent training offer for teachers to their specific needs, making up for the deficiencies of their initial training.

Details

Quality Assurance in Education, vol. 32 no. 4
Type: Research Article
ISSN: 0968-4883

Keywords

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