Search results for "holder"
showing 10 items of 477 documents
Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex-35 Companies
2012
Spain is the world's leading country as regards corporate social responsibility (CSR) reporting (KPMG, 2011). In addition, Spain is taking new initiatives with regard to environmental policy, sustainable development, and stakeholder engagement in accordance with Law 2/2011.This is why we choose Spain as the setting to analyze whether the determinants for external assurance posited by existing literature (industry, size, profitability, leverage) have an impact on the decision of companies to assure their CSR reports. Our study is a pioneer in the sense that it investigates the possible links between the auditor of the annual report and the provider of assurance. The results of this study ind…
Sustainable Development, Stakeholder Engagement and Analyst Forecasts’ Accuracy: Positive Evidence from the Spanish Setting
2015
We gratefully acknowledge financial support from the University of Valencia (ref. UV-INV-AE15-332959).
Sustainable European fishery and the Friend of the Sea scheme: tools to achieve sustainable development in the fishery sector
2015
This paper investigates the role of the Friend of the Sea (FOS) scheme as a market tool for sustainable competitive advantage. To capture this effect, we apply a theoretical framework based on the stakeholder theory (SHT) and the natural-resource-based view (NRBV) to two case studies each in Italy and Spain. Our model allows us to explain the main factors determining an effective and competitive sustainable business model in the fishery sector. The results confirm the relevant influence of market forces in acquiring FOS certification and the role of the same as a counterpart to state authority.
The Relationship between Femininity and Sustainability Reporting
2017
Most research on corporate social responsibility (CSR) disclosure and stakeholder engagement with sustainable development has focused on the internal factors of corporations, leaving aside the characteristics of the institutional, cultural, and economic context of the country where corporations operate. The purpose of this study is to investigate the influence of femininity in the disclosure of sustainability information based on the Global Reporting Initiative (GRI) guidelines at a developed country context. We use three measures of the CSR information disclosure by country: the GRI reports per million of inhabitants, the GRI reports application level, and the percentage of GRI reports wit…
Towards Functional Green Infrastructure in the Baltic Sea Region: Knowledge Production and Learning Across Borders
2018
Natural capital is the foundation for delivering multiple ecosystem services important for biodiversity and human wellbeing. Functional green infrastructure (GI) is one of the land management approaches to secure the sustainable use of natural capital. This chapter presents the outcomes of a integrative research for knowledge production and learning towards functional GI in the Baltic Sea Region. The overview of attempts to develop functional GI in Sweden, Latvia, Belarus and the Russian Federation, the countries with different contexts, illustrates similar sets of challenges in the maintenance of GI functions for both biodiversity and human wellbeing. The main challenges are (1) sustaining…
Enhancing Collaborative Governance to Build Active Citizenship through Social Inclusion in Historical Neighborhood Regeneration: A Dynamic Performanc…
2021
Active citizenship and collaborative governance can be supported to enhance urban regeneration and social inclusion through Dynamic Performance Governance (DPG). The problem of urban decay and urban decline is identified as the main problem that continues to affect cities and urban areas. The study focuses on the urban regeneration experience of the historic urban neighborhood of Ballaro which is located in the historic city of Palermo. Urban regeneration is essential for transforming urban neighborhoods which are at risk of decline and blight. However, the lack of a social aspect such as social inclusion through active citizenship was identified to affect the sustainability of urban regene…
Corporate social responsibility and sustainability in the tourism sector: A systematic literature review and future outlook
2021
The current study intends to synthesise extant studies addressing corporate social responsibility (CSR) and sustainability in the tourism sector. It employed qualitative content analysis to present the research profile, prominent conceptual, qualitative and quantitative studies, research gaps and future research questions. The review results indicate that research on CSR in tourism is a promising area of study that is growing rapidly. This review captures conceptual, qualitative and quantitative empirical studies and divides them into themes based on two typologies. Typology 1 addresses the direct effect of CSR on employees, customers and business performance. Typology 2 highlights the mode…
Current challenges supporting school-aged children with vision problems: A rapid review
2021
Contains fulltext : 240193.pdf (Publisher’s version ) (Open Access) Many children have undetected vision problems or insufficient visual information processing that may be a factor in lower academic outcomes. The aim of this paper is to contribute to a better understanding of the importance of vision screening for school-aged children, and to investigate the possibilities of how eye-tracking (ET) technologies can support this. While there are indications that these technologies can support vision screening, a broad understanding of how to apply them and by whom, and if it is possible to utilize them at schools, is lacking. We review interdisciplinary research on performing vision investigat…
Challenges of tourism development in winter sports destinations and for post-event tourism marketing: the cases of the Ramsau Nordic Ski World Champi…
2013
Previous research on winter sport destinations which have hosted big sport events suggested that there is a gap between the relevance of the systematic considerations of the specific challenges of tourism destination marketing and common practice. The study therefore investigates through individual interviews with key stakeholders (1) the level of agreement with central theoretical statements among stakeholders and key decision-makers at the Austrian destinations Ramsau (a traditional Nordic destination) and St Anton (a traditional Alpine destination) and (2) the relevance of this knowledge to the practical work of the key decision-makers at the destinations. The results show that there is …
From the Rhin-Rhône TGV to Rhin-Rhône "territory" : reticularity, mobility and territoriality in an intermediary space
2013
High-speed rail, destined to reduce the times-distances between major French and European cities, tends to push intermediary spaces into a rather unfavorable situation. Strongly polarized by the large urban centers that surround them, these intermediary areas are usually reduced to their sole status of transit areas. However, the Eastern tract, the first section of the LGV Rhine-Rhône project, through its regional dimension, constitutes a factor in the emergence of a territorialization process of the Rhine-Rhone area. Thus, the arrival of high speed rail is responsible for the creation of a network of cities that extends from Dijon to Basel. To address this territorial issue, a detailed ana…