Search results for "corpora"
showing 10 items of 1437 documents
AUDIENCE SUPPORT DECISIONS IN IN THE AFTERMATH OF A SOCIAL SCANDAL: THE ROLES OF LEGITIMACY AND REPUTATION
2014
Constituent audience evaluations and decisions regarding whether to continue to support a corporation after it has been perceived as culpable for socially irresponsible behaviour following corporate social irresponsibility (CSI) scandals are coin of the realm in selecting which firms (or which parts of a firm) will be able to survive a CSI-scandal. Research has largely taken for granted that CSI leads to the loss of corporate legitimacy and, consequently, of constituent audience support. Though legitimacy may be reconstructed, empirics suggest this is a necessary but insufficient condition for the maintenance of audience support. Adopting the evaluators’ perspective, this study focuses on t…
Guía para la incorporación de la perspectiva de género en la docencia en Sociología, Economía y Ciencias Políticas
2019
Sociology has constructed a male worldview that entails a biased interpretation of social reality. For its part, the traditional economy has made invisible the dependence of the commercial sphere of the domestic sphere. And in the field of political science, we also find many gender biases in basic concepts such as justice, equality or citizenship. This article, based on the work done by the authors in the Guia per a una docència universitària amb perspectiva de gènere de Sociologia, Economia i Ciència Política, offers some proposals, teaching resources and consultation tools to introduce the gender perspective in teaching, knowledge transfer and research in these disciplines.
The carbon footprint of a knowledge organization and emission scenarios for a post-COVID-19 world
2021
Publisher Copyright: © 2021 The looming climate crisis requires an immediate response, in which organizations, as major contributors, should play a central role. However, these organizations need appropriate tools to measure and mitigate their climate impacts. One commonly applied method is carbon footprint analysis. Carbon footprint analyses have been conducted for various types of organizations, but knowledge organizations, such as universities and research institutes, have received far less attention, because their carbon footprint is often less visible and can be easily underestimated. This study is based on the carbon footprint analysis of one multinational knowledge organization. This…
COVID-19 and Soccer Teams on Instagram: The Case of Corporate Social Responsibility
2020
COVID-19 has given greater importance to the role of social media in sport, making it an essential way for fans to stay “in touch” with their teams. At the same time, the pandemic triggered additional actions from sport entities with the view to prove their commitment to society in an unprecedented moment of crisis. Professional team sport organizations have indeed initiated corporate social responsibility actions to collaborate in the fight against COVID-19. To explore these actions, the authors analyzed 3,906 posts on the official Instagram profiles of professional team sport organizations of La Liga (soccer, Spain), from March 11 to May 11, 2020, classifying them as philanthropic, sponso…
Comunicación de la responsabilidad social corporativa (RSC) en redes sociales
2018
El auge de la Responsabilidad Social Corporativa (RSC) de la mano del surgimiento y desarrollo de la web 2.0 han propiciado cambios en la comunicación contable de información no financiera dirigida a un amplio espectro de stakeholders, que han repercutido en el uso de diversas herramientas y aplicaciones como las redes sociales -creadas para favorecer y fortalecer las relaciones sociales, incrementar la interacción y buscar una participación activa del usuario a través de la co-creación de contenidos-(Fieseler and Fleck, 2013). Con ello, las dinámicas de accountability corporativa han sido trasladadas de los medios tradicionales hacia medios interactivos que podrían promover el stakeholder …
Intermediate units and competence creation in the multinational firm: a network approach
2019
Multinational Corporations (MNCs) as economic and social actors have an enormous impact on the global economy. They have been acknowledged as the forefront of the technological and organizational developments (Lundan, 2018) while also presented as resource spoilers in other contexts (Narula, 2018). Currently, the economic environment MNCs face is determined by the fragmentation of the global production. Mainly, this is due to technological advances, the rise of emerging economies and liberalization policies (Narula, 2014) which have facilitated cross-border coordination of transactions (Kano, 2017). As a consequence, the MNC is assisting to the subsequent dispersion of its activities which …
Desarrollo y Análisis de un Modelo de Desempeño Social Corporativo a través de las percepciones de directivos y directivas en empresas españolas
2021
La Responsabilidad Social Corporativa (en adelante RSC) se ha convertido en los últimos años en un concepto ampliamente aceptado a la vez que discutido tanto en el área académica como en el área empresarial. A este debate o discusión han contribuido, entre otros, las distintas líneas o enfoques de desarrollo del mismo que lejos de aportar claridad al respecto, han generado más confusión acerca de lo que la RSC es e implica en términos de management, así términos como, por ejemplo, capacidad de respuesta, gestión de partes interesadas, gestión de aspectos sociales, sostenibilidad, ciudadanía corporativa, RSC estratégica, etc. han competido y complementado a la vez este concepto que trata de …
Los programas de cumplimiento penal : Aspectos generales
2021
In Spain, as in many other countries, corporate criminal liability has been a reality for years, as well as criminal compliance programs that allow them to be mitigated or exonerated from liability. In this article we will present some of the main keys to consider for the implementation of these mechanisms. This is a series of general considerations that can serve as a guide to understand the complex system of crime prevention provided by the organization and management models in the corporate environment.
Deducibilidad de los intereses de demora en el Impuesto sobre Sociedades : comentario de la STS de España núm. 150/2021, de 8 de febrero
2021
This study analyzes STS 150/2021, of February 8, which has declared the deductibility of late payment interest in Corporation Tax. To do this, a review is made of the nature of the moratory interest, the forecast of the tax on the calculation of the taxable base in said tax and the framing of these interests within the deductible expense.
Corporate social responsibility reporting and institutional theory
2016
Objeto: La investigación sobre divulgación de información de sostenibilidad se ha centrado en el ámbito de la empresa, siendo escasos los trabajos que analizan las diferencias entre países. El objetivo es identificar los factores que explican las diferencias en el suministro de información de sostenibilidad a nivel macroeconómico. Diseño/metodología/enfoque: La muestra incluye 9,570 memorias elaboradas en el marco de la Global Reporting Initiative en 53 países en el periodo 2007-2012. La información para cada país se ha estandarizado por millón de habitantes en cada año. Se han utilizado modelos de regresión múltiple para estudiar la incidencia de la gobernabilidad, la cultura y la globaliz…