showing 4 related works from this author
The environmental information report in the annual accounts: An analysis of the main ports in Spain
2019
The aim of this work is to present the content analysis on the intelligibility of the environmental information that is reported in the annual accounts of the main Port Authorities in Spain. The annual accounts are related to documents that contain primarily financial information, and thus meet the needs of users (especially external users) in the decision-making process; in this sense, the work analyzes the environmental aspects presented in them. The data analyzed lead us to conclude that the Port Authorities of Castellón, Gijón and Valencia are the ones that provide the most information about their activities and environmental actions in their annual reports; however, with regard to the …
Carbon management accounting and financial performance: Evidence from the European Union emission trading system
2020
Companies are responding to the effects of climate change by reducing CO2 emissions as a way of managing stakeholder interests and complying with legal and regulatory requirements. In Europe, the emissions trading system is consolidated as a limiting market and control scheme to support business climate change management through a collaborative relationship between government and industry. This work focuses on the economic accounting field, analysing carbon management accounting and its impact on financial performance in scenarios attached to that trading system. The methodological approach used is quantitative, empirically testing the hypotheses through a multiple regression analysis with …
Análisis bibliométrico y sistémico de la relación entre la gestión y el carbono
2022
[EN] This paper aims to present a bibliometric and systemic analysis of the Bibliographic Portfolio (BP) jointly examining the literature related to topics like “Greenhouse gas,” mainly carbon, and “Management,” as published in databases data such as Web of Science and Scopus in the field of economic and social sciences. The Knowledge and Constructivist Development Process methodology —Proknow-C— was used to establish the final portfolio and through the VosViewer program were mapped the various groups or relationships between the studied literature. The paper presents the theoretical and methodological aspects focusing on the areas and countries of study and highlighting the most relevant a…
Impacto del control de gestión en la relación de la emisión de carbono y el desempeño financiero en compañías de la Unión Europea: estudio empírico
2020
Este trabajo pretende realizar aportaciones al estudio de la relación entre la gestión del carbono y el desempeño financiero en las organizaciones europeas. En primer lugar, se establecen los diversos gaps que desde el campo del control de gestión podrían abordarse, tomando como base la literatura publicada en las principales bases de datos (Scopus y Web of Science) que tratan esta temática, utilizando un enfoque constructivista para el análisis bibliométrico y sistémico. En segundo lugar, se analizó la relación entre la gestión del carbono y el desempeño financiero de las compañías teniendo en cuenta la industria a la que pertenecen y si esto varía o afecta la relación estudiada. El trabaj…