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Purpose This paper aims to analyse the role of the code of ethics as a critical element of responsible management and posits it as a tool that integrates ethics, sustainability and attention to stakeholders. This proposed tool can be a facilitator of integrated management of these dimensions. Design/methodology/approach A survey was developed to answer the research questions, and descriptive and factor analyses were carried out. A non-probabilistic sampling technique, purposive sampling, was used. The survey, sent by e-mail, was addressed to managers and decision makers of Spanish companies belonging to associations explicitly committed to corporate social responsibility and ethics; 73 questionnaires were answered. Statistical analyses were performed with SPSS 26.0 software. Findings The findings highlight that companies that are showing leadership in ethical management are using their codes of ethics as a key instrument in the business ethics strategy. Codes of ethics go beyond being a guide to ethical conduct to being an instrument at the service of stakeholder relations, sustainability and ethics. The keys that these companies agree on are the design of participative processes of responsible management, the multidimensional content of their codes of ethics and a code management oriented to generate a proactive ethical culture in the company. Practical implications This paper proposes a series of recommendations that may be useful to all those companies that wish to promote effective and integrative ethical management through their code of ethics, as much as if they already have one, as they are developing it. Originality/value This research highlights the role of code of ethics as an integrative tool for ethics, sustainability and stakeholder responsibility. For that, the keys that these companies agree on are the design of participative processes of responsible management, the multidimensional content of their codes of ethics and code management oriented to generate a proactive ethical culture in the company.

PurposeThis paper aims to assess the disclosure of the materiality process in the preparation of sustainability reports of state-owned enterprises (SOEs). This paper also explores the effects of regulation mandating that SOEs prepare sustainability reports. In the specific case of port authorities, the study analyses the influence of a sector guideline that determines what should be included and the structure of the report. Another aim of this paper is to delve into SOE's motivations for disclosing information on materiality assessments, using the assumptions of the different theories to explain their reporting practices.Design/methodology/approachUsing a sample of SOEs sustainability reports, a content analysis is undertaken. The methodology involves the analysis of the information disclosed by SOEs in Spain and the development of a materiality disclosure index. This index enables sampled entities to be classified on a scale of 0–5, based on the extent of their disclosures of the materiality determination process. This study also identifies several variables that explain differences in these disclosures.FindingsA low rate of information disclosed about the materiality process can be attributed to the desire of SOEs to create symbolic legitimacy. In a context where the disclosure of sustainability information is mandatory, only few organisations apply the principle of materiality to define the content of their sustainability reports. These results highlight that institutional isomorphism has only had a limited effect on the materiality process.Research limitations/implicationsLimitations associated with the sample size and composition of the sample by sector apply.Practical implicationsThis research shows that generally accepted reporting guidelines constitute a reference framework for sustainability reporting but that the principles underpinning these frameworks are not always implemented.Originality/valueThis study extends the literature on the implementation of the principle of materiality and uses disclosure theories to explain the actual reporting by SOEs of their materiality process.

Purpose This paper aims to improve the understanding of integrated thinking, as it is a central concept in the integrated reporting (IR) framework that has implications for sustainability reporting, as the holistic view of integrated thinking clarifies the value creation process of organisations and facilitates the incorporation of sustainability issues into the corporate mindset. The study investigates whether there are contextual factors that may be influencing the way integrated thinking is reflected in the reports. The paper focusses on public companies because integrated thinking in this sector plays an important role in terms of sustainability reporting, as these organisations must address more complex and diverse relationships with their stakeholders. Design/methodology/approach The methodology is based on a content analysis of the IR reports issued by 21 public sector companies. For this analysis, this study proposed specific dimensions and variables that demonstrate this way of thinking. These allow us to develop an integrated thinking index (ITI) based on a frequency análisis. The influence of the country’s legal system, the sector of activity and the number of years of experience in IR is studied, by conducting t-test and ANOVA analyses and a correlation study. Findings The results demonstrate the existence of limited integrated thinking characterised by poor connectivity of information, lack of a clear link between materiality analysis and strategy and insufficient forward-looking perspective. The findings reveal that contextual and institutional factors have little influence on the levels of integrated thinking achieved. Originality/value The concept of integrated thinking has not been sufficiently explored to date, despite its importance in the IR conceptual framework. The study proposes specific dimensions and variables to be considered in preparing reports that exhibit this holistic way of thinking. The recommendations can help information preparers and improve the accountability and transparency of public sector companies.

Purpose The purpose of this study is to explore how preparers of non-financial information in the public sector report on the integrated thinking (IT) concept proposed in the integrated reporting (IR) initiative. This concept has not been sufficiently examined, and there is no consensus regarding its meaning. In addition, the elements required to put IT into practice have not been empirically investigated. Specifically, given its relevance in the creation of public value, IT in the field of public sector enterprises is analysed. Design/methodology/approach To this end, content analysis of a sample of IR reports prepared by state-owned entities is performed with the aim of identifying which aspects offer opportunities for improvement with respect to transparency and sustainability. Findings The results show empirical evidence on the relevance of the dimensions considered for IT. However, IT is not yet fully implemented in reporting of the studied organizations despite its importance in the IR framework. Regarding the links between IR information and the process of value creation and strategy, the results reveal that in the external approach dimension connections of the environment and the business model with value creation are relatively frequent. However, connections related to commitment to stakeholder demands are infrequent. Research limitations/implications The study has limitations that are primarily related to the small number of sampled companies, which makes it difficult to generalize the conclusions regarding the commitment of organizations to IT. Second, all the dimensions and variables of IT were equally weighted given the lack of weighting information that should be used in IT index construction. Therefore, the index may not be an accurate measure of the commitment of the public entities analysed to this holistic way of thinking. In addition, this study did not take into account other factors that could influence reporting, such as industry or administrative culture, and all public enterprises in the sample were treated as if reporting demands in the public sector were homogeneous regardless of the environment in which they operate. Finally, this study assumes that the quantity of information disseminated through the report about IT variables is an indicator of the degree of adoption of a holistic thinking. However, IT also requires internal management processes and management behaviours which, in fact, are not always reflected in the reports. This could challenge the internal coherence of the quantity of information disseminated through the report as a measure. Practical implications This study’s findings have implications for the reporting of public sector enterprises. From the point of view of preparers, the findings show which aspects were taken into account to reflect IT in the report. Adhariani and De Villiers (2019) consider it a key aspect that preparers should prioritize in preparing the report. The study’s results show that many opportunities exist for improving the content of the nonfinancial information reports and providing evidence about the implementation of IT in public sector reporting. Moreover, this study can help standard setters and practitioners guide the content of reporting by public entities, and thus improving their stakeholder relations, accountability, transparency and credibility. In addition, the results may be interesting for legislators and policymakers when determining what regulatory information should be mandatory for public enterprises. Finally, IT can help governments and public managers identify relevant aspects in the generation of public value and legitimize their actions. Originality/value Apart from contributing to the clarification of the IT concept, this study empirically analyses how it is being made visible in the reports prepared by public enterprises that currently follow the IR conceptual framework. The results of this analysis can contribute to improving transparency and accountability. In addition, the findings also have implications for sustainability development, as they reveal not only what aspects should be considered in IT but also how to make it operational. The results show that internal processes should be better coordinated and that there is a need of greater involvement of the managers with nonfinancial aspects. Furthermore, information should be more interconnected. All previous would improve the perception that citizens have of the future sustainability of public entities. Specifically, the findings have direct implications for reporting. First, we improve the understanding of IT by clarifying the elements that are to be integrated. The research findings on these aspects that show a holistic vision of the organization have practical implications for preparers who can gain a deeper understanding of the elements and how they should be incorporated in the reports and taking into account that connectivity should be a relevant issue.

This paper aims to analyze the impact of standardized sectoral guidelines on the quality of port authorities’ (PAs) sustainability reporting. Sustainability reporting is a way of meeting stakeholder information demands about the economic, social, and environmental impact of port cluster activities. We claim that such guidelines do not always guarantee the quality of reporting, whenever organizations merely comply with their contents. Our study uses content analysis of the sustainability reports of 25 PAs in Spain, and it constructs two indices to measure the quality of the information disclosed: a quantitative index (the adherence index) and a qualitative index (the quality index). The existence of national port sector guidelines, coupled with regulations requiring sustainability reporting, places the Spanish case in a unique setting to study the implementation of port-specific guidelines for sustainability reporting. Our findings suggest that the provision of social and environmental information should be strengthened, especially considering the environmental impacts of port activities. Cluster analysis is also used to classify the sampled PAs based on our quality index and its influencing factors. Our results highlight the need to incorporate stakeholder engagement and dialogue in sustainability reporting processes, as this results in improved reporting quality. It is hoped that our findings help policymakers, legislators, and standardization bodies in developing their proposals on the content of reports, as well as improving the quality of PA reporting.

The aim of this study is to provide useful knowledge to policy makers and practitioners on how to promote the practices of sustainability transparency in local governments, based on the influence o...

This article contributes to the debate on the social and economic impacts generated by tourism activities using a methodology that is still insufficiently explored in the field of tourism and the impacts that this causes: social return on investment (SROI). Using the analysis of a case as a guiding thread, this article shows how the application of this methodology allows one to know in depth the social value that an emblematic palace (one of the main tourist attractions of a city in the south of Spain that was designated as a United Nations Educational, Scientific, and Cultural Organization [UNESCO] World Heritage Site) brings, the changes experienced by the interest groups that interact with it, and the theory of change that promotes the very existence of the palace. Its results and conclusions can also inform policies and strategies of these other actors related to the intervention.

[Abstract]: : The concepts of social value creation and sustainability are acquiring a growing relevance in the vision shared by the tourism industry’s major stakeholders. Our aim was to determine a hybrid impact-value model capable of measuring tourism product sustainability through the use of indicators and the impact of stakeholder actions during the process of creating and generating products. An initial static vision of sustainability is complemented by a second dynamic vision, based on the measurement of value and change. The proposed model includes the same stakeholders, dimensions and indicators for both approaches. This standardization enhances the robustness of the model and its potential as an analysis instrument. After reviewing the considerable number of possible impact measurement techniques, we opted for the versatile methodology known as Social Return on Investment (SROI).

The measurement of impacts has been considered one of the best methodologies to evaluate the level of achievement of social entities&rsquo, objectives as well as of their contribution to resolving social problems. Those methodologies can guide public policies and subsidies granting, as they help to identify the organizations producing a higher social value, and the effects of their projects. Our research focused on the effectiveness and the efficiency of social entities, measured through their capacity to generate impacts on their stakeholders. The research was realized through the analysis of a case study: the special education center for disabled youths, CEE-SA, in Spain. The social return on investment (SROI) methodology has allowed us to monetarize the social value created for stakeholders through the activity carried out by CEE-SA, and it provides information about the whole value creation process that is generated, for which the analysis and follow-up through the indicators offers a contribution to its management system. This case study can serve as a reference in assessing the management processes of similar entities and can also highlight SROI usefulness for public administrations as an assessment tool for subsidies granted on social criteria. The originality of this research relies on the new SROI methodology provided for the assessment of public financing decisions, especially in a field that remains as under-researched as special education schools.

The Global Code of Ethics for Tourism (GCET) is the sectorial reference tool in sustainable and value-based management for tourism stakeholders. The objective of this research is to analyze the adoption of the code and the extent of its development so far. The content analysis of 115 Spanish hotel chain web pages allowed us to know the extent to which hotel chains are responding to the GCET's principles. The results show that adherence to the code improves the transparency of hotel chains and the differences found according to the geographic scope of the chains confirm that their actions depend on the socio-economic and cultural context of their setting. This study supports the promotion of this tool as a way to achieve sustainable economic development, since the Code acts as a guide for ethical and sustainable behaviour of organisations, clarifying stakeholders’ expectations.

El desarrollo de una economía global más justa se ve impulsado por instrumentos de gestión como el código ético para regular el comportamiento o las relaciones con los grupos de interés. Por ello, es necesario conocer las características de los códigos existentes y cómo se incorporan al sistema de gestión empresarial.Varias investigaciones han abordado el grado de penetración de los códigos en las empresas españolas, pero pocas han analizado su contenido, y menos aún son las que han profundizado en aspectos relacionados con su gestión. Por otra parte, a diferencia de otros estudios que se han basado en el análisis de contenidos, en esta investigación se ha utilizado un cuestionario, diseñado según los aspectos que la literatura especializada ha identificado como contenidos relevantes de los códigos y de su gestión.Los resultados del estudio ponen de manifiesto la necesidad de mejorar su gestión y el predominio de códigos orientados a comunicar los valores que deben guiar el desarrollo de la actividad, si bien, atienden más a la prevención de malas conductas que a la recompensa de las buenas. Destaca la necesidad de mantenerlos actualizados, por motivaciones intrínsecas de las organizaciones y por implicaciones legales derivadas de la modificación del Código Penal.Otras áreas de mejora identificadas son la necesidad de adaptar los contenidos a las particularidades de las empresas, la difusión a través de las páginas web, la comunicación a otros grupos de interés, así como la necesidad de incorporar indicadores para su evaluación y mejorar su gestión.

La demanda creciente de la sociedad por actuar para conseguir la reducción de las desigualdades ha dado lugar a una diversificación en los modos de ejecución de las políticas sociales, dado el interés de las entidades privadas por contribuir a su consecución. Para avanzar en ello es clave el papel de las entidades no lucrativas, haciéndose patente la necesidad de analizar y comunicar el proceso de creación de valor para legitimar su actuación.Esta investigación presenta la aplicación del SROI, metodología de análisis del impacto social, para analizar, cuantificar y monetizar los cambios generados por la Fundación Secretariado Gitano a través de su programa ROMI, en un sector de la población que se encuentra discriminado en formación y con dificultades de acceso a la empleabilidad: el colectivo gitano de la ciudad de Córdoba.Los resultados del estudio de caso permiten visualizar y cuantificar los impactos que se generan en procesos de creación de valor de este tipo, proporcionando una información que facilita supervisar la implementación de la estrategia de la organización, así como conocer si se está respondiendo a las necesidades de los stakeholders. De igual modo, la metodología puede servir de referente para otras organizaciones que promuevan actividades similares.

The current crisis puts pressure on companies to be more transparent about their business model, their value proposal, their risks and future impacts with a short, medium and long term focus. To address this need for transparency and with the aim of providing a common framework to meet all these needs, The International Integrated Reporting Committee (IIRC) has developed a framework called Integrated Reporting (IR). The objective of this research is to understand the state of affairs in the level of attention of the principles of Integrated Reporting in the industrial companies which have adopted this initiative in their communications concerning the achievement of a sustainable environment. The results show that, despite the efforts of the analyzed companies to address the guiding principles, they still have a long way to go, especially in relation to the principle of “conciseness”. It has also been proven that the companies analyzed were not influenced by the environment relating to the level of attention given to the incorporation of this type of reporting. La crisis actual presiona a las empresas para que sean más transparentes acerca de su modelo de negocio, su propuesta de valor y sus riesgos e impactos futuros con un enfoque de corto, medio y largo plazo. Para atender esta necesidad de transparencia y con el ánimo de ofrecer un marco común que responda a todas las necesidades, The International Integrated Reporting Committee (IIRC) ha desarrollado un marco de referencia denominado Integrated Reporting (IR). El objetivo de esta investigación es conocer el estado de la cuestión en cuanto al nivel de atención de los principios del Reporting Integrado en las empresas industriales que han incorporado esta iniciativa en su comunicación respecto a su actuación para el logro de un entorno sostenible. Los resultados del estudio demuestran que, a pesar de los esfuerzos realizados por las empresas analizadas por atender los principios orientadores, aún les queda mucho camino por recorrer, principalmente en relación al principio «Concisión». Además, se ha contrastado que las empresas analizadas no han sido influidas por el entorno en relación con el nivel de atención prestado a la incorporación de este tipo de reporting.

Social Responsibility (SR) has become a key issue in higher education. The objective of this investigation is to reflect on the adoption of SR in universities. This paper explores how business schools are integrating SR into their management systems and analyzes the potential influence of variables such as the school’s size and/or geographical area. A questionnaire obtained information to be analyzed and was complemented with information from websites and telephone interviews. A descriptive analysis was used to carry out a transversal analysis, allowing this paper to investigate the level of University Social Responsibility (USR) development in Global Network for Advanced Management (GNAM) institutions. Parametric and non-parametric tests were applied in order to determine the level of influence that the size and geographic location of the institution had on the level of integration of SR with the management. A certain degree of commitment of these institutions to SR was observed, as well as their concern about giving visibility to their SR actions. The influence of those models on the presence of the organization in a specific geographical area was not observed, nor did the organization size variable have an influence, with the exception of the areas of Society and Supply Chain.

Nowadays, the transparency of governments with respect to the sustainability of public services is a very interesting issue for stakeholders and academics. It has led to previous research and international organisations (EU, IMF, OECD, United Nations, IFAC, G-20, World Bank) to recommend promotion of the online dissemination of economic, social and environmental information. Based on previous studies about e-government and the influence of administrative cultures on governmental accountability, this paper seeks to identify political actions useful to improve the practices of transparency on economic, social and environmental sustainability in European local governments. We perform a comparative analysis of sustainability information published on the websites of 72 local governments in 10 European countries grouped into main three cultural contexts (Anglo-Saxon, Southern European and Nordic). Using international sustainability reporting guidelines, our results reveal significant differences in local government transparency in each context. The most transparent local governments are the Anglo-Saxon ones, followed by Southern European and Nordic governments. Based on individualized empirical results for each administrative style, our conclusions propose useful policy interventions to enhance sustainability transparency within each cultural tradition, such as development of legal rules on transparency and sustainability, tools to motivate local managers for online diffusion of sustainability information and analysis of information needs of stakeholders.

This paper analyses the practices of disclosure of sustainability information by European local governments, with specific reference to the websites of major European cities, classed as Anglo-Saxon (English-speaking) or Nordic, according to the prevailing administrative culture. The empirical results obtained show that the local governments analysed are using their websites to disclose information regarding sustainability policies, a trend that is more pronounced in the Anglo-Saxon countries than in the Nordic ones. Our conclusions show that the respective traditions of these countries may influence their development of practices of transparency and accountability with respect to sustainability. We have identified some steps to improve the transparency about sustainability in local governments, and have designed a model sustainability report, identified the types of stakeholders and studied their information needs.

En el contexto del Espacio Europeo de Educación Superior (EEES), el desarrollo de competencias constituye la formulación concreta sobre cómo llevar a la práctica la formación integral del estudiante universitario. La adaptación al EEES ha supuesto un replanteamiento de los objetivos de los planes de estudio y de las metodologías empleadas en el ámbito universitario.El periodo transcurrido desde su implantación es ya lo suficientemente amplio como para permitir hacer una evaluación sobre el grado de alcance de los objetivos pretendidos en el proceso de formación, en el marco de este nuevo contexto. Mediante un cuestionario se ha obtenido la opinión de alumnos y egresados sobre la importancia de las competencias definidas en el título en Administración y Dirección de Empresas (ADE) y en qué medida se están desarrollando. El análisis realizado da lugar a conclusiones que permiten emprender acciones de mejora en la acción educativa.

Objeto: La mayor preocupacion por la responsabilidad social y/o la etica empresarial debe tener su reflejo en los sistemas de control de las organizaciones. Por ello nos preocupa analizar si se han introducido los codigos eticos como instrumento de gestion de la responsabilidad social, para construir organizaciones sostenibles basadas en valores. Diseno/metodologia: Elaboracion de una encuesta fundamentada en la revision bibliografica sobre tipos de codigos y motivaciones. Se ha realizado un analisis descriptivo de la informacion obtenida de las empresas con sede en Andalucia objeto de estudio. Ademas se ha aplicado un test de diferencia de medias y un analisis de la varianza para contrastar las hipotesis planteadas. Aportaciones y resultados: Se ha identificado una cierta tendencia a utilizar los codigos eticos por parte de las empresas andaluzas, influida por el tamano empresarial. Ademas se confirma la incidencia del entorno en su desarrollo. Limitaciones: El estudio tiene caracter exploratorio en el ambito andaluz por las restricciones de las bases de datos y del tamano de la muestra. Implicaciones practicas: Los resultados permiten un acercamiento a la realidad empresarial andaluza y a los sistemas de gestion relacionados con la responsabilidad social y la etica empresarial. Implicaciones sociales: Se ha puesto de manifiesto la necesidad de formacion en este ambito y que desde el sector publico se adopten medidas de fomento de la etica y de las responsabilidad social empresarial distinguiendo entre las necesidades que puedan tener las micro y pequenas empresas de las que puedan tener las medianas o las grandes empresas. Valor anadido: Este estudio contribuye a generar conocimiento sobre la importancia de integrar en los sistemas de control de gestion instrumentos que favorezcan una gestion responsable y sostenible basada en valores y sobre cuales han sido las motivaciones que estan influyendo tanto a favor como en contra de esta actuacion. Motivaciones que habria que tener en cuenta por parte de los organismos decisores e influyentes en el desarrollo empresarial.

Nowadays, it is vital to draw attention to how ethics and social responsibility should be present in the management of organizations. One of the main functions affected is human resources, so we need to know how ethics affects their management and the implications that the incorporation of social responsibility has in this role. In this context, Corporate Social Responsibility arises because companies' action affects or may be influenced by relationship with stakeholders, so the engagement with them in support of the social responsibility of an organization should be guided by ethical criteria and arise from dialogue with them. Therefore, this chapter attempts to answer that need and meet the following objectives: Generate a sensitivity to the moral dimension inherent to everything human and social; draw attention to the ethical implications of decision making in the company and present the instruments that can be used to promote ethical behavior in the organization; and show how to integrate social, economic and environmental concerns into decision making processes.

espanolEl desarrollo y la evaluacion de los Trabajos Fin de Grado (TFG) en los planes de estudio estan suponiendo todo un reto para el claustro de las universidades. La complejidad del proceso de elaboracion del trabajo, la distinta casuistica en cuanto a temas, competencias a evaluar y diversidad de profesorado, nos ha llevado a preocuparnos por conocer cual es la percepcion del alumno en relacion a su proceso de aprendizaje y adquisicion de competencias en esta materia. Un estudio exploratorio, basado en una encuesta realizada a los alumnos de ADE que han defendido su trabajo en el curso 2014-15, en la Facultad de Ciencias Economicas y Empresariales de la Universidad Loyola Andalucia, nos ha permitido poner de manifiesto cual es la percepcion del alumno en relacion a todo el proceso del TFG. Su analisis nos ha permitido detectar que el TFG esta suponiendo un retraso en la finalizacion de los estudios de grado, pero que existe un nivel de satisfaccion alto con su desarrollo. Asi mismo, es de resaltar la correlacion que existe entre el interes por el tema a desarrollar y la calificacion obtenida. EnglishThe development and evaluation of the Final Project (FP) in the curriculum are posing a challenge for the university faculty. The complexity of the process of making this FP, the different casuistry regarding possible topics, the different competencies to assess and teachers diversity has led us to worry about knowing what is the perception of students in relation to their learning and skills acquisition in this area. A exploratory study based on a survey of Business Administration’ students who have defended their work in the 2014-15 course at the Faculty of Economics and Business Administration at Loyola University Andalusia, has allowed us to show what is the perception of the student in relation to the whole process of the FP. The analysis revealed that the FP is supposing a delay in the completion of undergraduate studies, but that there is also a high level of satisfaction with the development of the FP. We must also highlight the correlation between interest in the topic to develop and marks obtained in the FP.

La transparencia es uno de los principios básicos en el ámbito de la Responsa‑ bilidad Social de la Empresa (RSE). La observancia de este principio exige la elaboración y la transmisión de infor‑ mación relevante para los grupos de interés, a través de diferentes canales de comunicación. A su vez, la credibilidad que imprime el cumplimiento del principio supone una mayor legitimidad de las empresas. Esta credibilidad se ve avalada cuando la información es verificada por un experto independiente. En este trabajo se procede, en primer lugar, a una revisión de la literatura relativa a las necesidades de información en el ámbito de la RSE de manera que se satisfagan las expectativas de todos los grupos de interés, respondiendo a tres cuestiones básicas: por qué informar, sobre qué informar y cómo informar. En segundo lugar, se sintetizan algunas aportaciones en el ámbito de la RSE aplicadas al sector financiero. Por último, se analiza la información incorpo‑ rada en las memorias de sostenibilidad de las principales entidades bancarias españolas, desde el punto de vista de su adecuación a las orientaciones conte‑ nidas en las iniciativas normalizadoras de mayor reconocimiento, especial‑ mente GRI3 y AA1000. El objetivo del estudio empírico consiste en revisar el nivel de respuesta de las memorias de sostenibilidad al aludido principio de transparencia de la información.

Reseña de la obra de: APARICIO TOVAR, J. Y VALDÉS DE LA VEGA, B. (Dir.) (2011) La Responsabilidad Social de las Empresas en España: concepto, actores e instrumentos, Albacete, Ed. Bomarzo, 235 pp.

Sustainability and social responsibility (SR) have emerged as a new way of managing all types of organizations. It is necessary that the resulting policy be integrated transversely in the control processes. The environment is especially demanding of higher education institutions (HEIs) and universities when it comes to behaving in a socially responsible manner due to their great influence in society. Many universities have adhered to the United Nations Global Compact (UNGC) principles to prove their commitment and gain legitimacy. The Communication on Progress (COP) is a management tool that helps to understand the level of implementation of the principles. Furthermore, COP analysis aids in establishing a process of continuous improvement in the management of the impacts that institutions have on their stakeholders. The aim of this study was to analyze the Spanish universities that have joined the Global Compact. Through a descriptive methodology, we identified the aspects that reflect this commitment and how this is integrated into their operational and educational processes. The results have shown that it is necessary to promote the integration of different international initiatives to guide the SR of universities. There are deficiencies in their SR management systems that prevent them from being more transparent, and it was found that in some cases, they are not aware of the implications the commitment can have in developed countries.

La transparencia es un elemento esencial en el debate sobre la responsabilidad social (RS) al hacer más visibles los compromisos adquiridos y los resultados obtenidos, aportando así una mayor credibilidad a las organizaciones. En concreto, la difusión de información en el ámbito de la responsabilidad social puede contribuir a legitimar su existencia. El objetivo de esta investigación es estudiar la información relacionada con la responsabilidad social que proporcionan los ayuntamientos de las principales ciudades de Reino Unido e Irlanda a través de sus páginas web; estos países se han seleccionado por ser los países europeos representativos del modelo anglosajón de administración local. Los resultados obtenidos en esta investigación permiten conocer el tratamiento que estos países dan a esta información y cuáles son los temas a los que se presta una mayor atención. Además, mediante un análisis cluster se ha analizado la existencia de algunas pautas de comportamiento similares dentro de una misma cultura de administración pública.

Reseña de la obra de: YUNUS, M. ( 2011) Las Empresas Sociales. Una nueva dimensión del capitalismo para atender las necesidades más acuciantes de la humanidad, Madrid, Paidós, 253 pp.

Es una realidad en la sociedad actual la discriminación de la mujer en el mercado laboral por unas u otras causas. La autora presenta un acercamiento a esta realidad desde un punto de vista teórico, y a su vez cercano concretando en la participación de la mujer en los puestos directivos. Describe las limitaciones de la mujer y las aportaciones que puede hacer ésta al mercado laboral.

Higher education institutions worldwide have begun to embrace sustainability issues and engage their campuses and communities in such efforts, which have led to the development of integrity and ethical values in these organizations and their relationships with stakeholders. This study provides a literary review of the concept of University Social Responsibility (USR) and sustainability programs worldwide, grouped into eight research streams: conceptual framework, strategic planning and USR, educating on USR, spreading USR, reporting and USR, evaluation of USR, barriers and accelerators and case studies. The aforementioned research streams served as a context to explore best practices in sustainability on a global basis.

La rendición de cuentas en las entidades no lucrativas (ENL) se entiende no sólo como un mero cumplimiento de sus obligaciones legales o como una cuestión relacionada con un posible análisis económico–financiero de su situación, sino también como una garantía de su legitimidad, cualidad que la sociedad “presupone” inherente al sector. Este estudio intenta acercarse a los mecanismos de rendición de cuentas en las ENL mediante la utilización de herramientas de gestión propias del sector lucrativo adaptadas a sus particularidades. Desde una perspectiva externa, centrada en la necesidad de suministrar información a los agentes del entorno, se analizan las propuestas de la Fundación Lealtad como institución independiente generadora de confianza de la sociedad española en el sector no lucrativo, las cuentas anuales y el renovado presupuesto regulado por la legislación actual y cuyos objetivos se plasman en el llamado plan de actuación. Encuadrado en la perspectiva interna a la propia entidad, desde la que se asume la responsabilidad de la toma de decisiones que garantice la consecución de los fines sociales de las ENL, se describe el cuadro de mando integral como herramienta de gestión estratégica para estas entidades.

The coming into force in 2007 of Law 39/2006 about promotion of personal autonomy and care for people in a situation of dependency has created the right of everyone in these circumstances to be served by public services. This law involves an expansion and complement of the protective action of the State and Social Security System. To date these people have been treated by state, regional and local services by Plans of Action for People with Disabilities or Plans for Older People, and also by the Social Security System through some benefits of it. Social Services Area of the city councils has also been rendering a service in the basic benefits in terms of available resources. The Spanish Federation of Municipalities and Provinces (FEMP) has supported the execution of a project to implement a cost system in the municipalities. Some municipalities have joined this project in partnership with several universities. We have studied different areas of the municipalities, including Social Services, where we have identified: assistance, required activities, consumed resources and a set of activity, cost, environment and budget indicators. The analysis by the people in charge of Dependency Law of the information in the Social Service Area that this project can provide could help them to make efficient and effective decisions on the allocation of limited resources.

ResumenEn el presente trabajo se muestra un modelo de regresión explicativo que permite contrastar la existencia de una relación directa entre la información sobre la responsabilidad social en su orientación hacia el cliente que proporcionan las principales entidades financieras españolas y su reputación corporativa. La variable dependiente del modelo es una variable ordinal definida a partir de la posición en el ranking MERCO de las entidades objeto de estudio; la metodología aplicada es el modelo de regresión ordinal.El modelo obtenido constituye una primera aproximación a la importancia que la información sobre responsabilidad social tiene en la gestión de la reputación corporativa que, poco a poco, se irá equiparando en las empresas con la gestión del conocimiento o del valor añadido. Los resultados obtenidos muestran una relación directa entre la categoría de reputación corporativa y la información que las entidades comunican en relación a la innovación y la gestión de riesgos.AbstractThis paper presents an explanatory regression model contrasting the existence of a direct relationship between the information concerning the social responsibility of Spanish financial entities with respect to their customers and their corporate reputation. The dependent variable of the model is an ordinal variable defined by its position in the MERCO ranking of the entities under study; the ordinal regression model is the methodology applied.The model we present constitutes a first approach to ascertain the importance that information on social responsibility has in managing corporate reputation. This aspect of management will gradually become just as important as knowledge or added value management is today. The results obtained show a direct relationship between the category of corporate reputation and the information about innovation and risk management communicated by the financial entities.

La formación en valores en la universidad es un asunto que preocupa a académicos y a organizaciones internacionales, por su repercusión en la transformación de la sociedad y en el desarrollo sostenible. El objetivo de la investigación es identificar la opinión de alumnos y egresados sobre la importancia de los valores en el desarrollo curricular y analizar diferencias por curso y sexo. Para ello se ha realizado una encuesta según la metodología de Prat y Doval (2005). La población la constituyen los alumnos de primer y último curso de la Facultad de Ciencias Económicas y Empresariales (ETEA-Universidad Loyola Andalucía), así como los egresados. Se ha utilizado una técnica de muestreo no probabilística, denominada muestreo causal. Los análisis, descriptivo y factorial, realizados permiten identificar valores consolidados y otros en los que hay que incidir poniendo en marcha nuevas acciones formativas, en las que tienen que implicarse empresas, profesorado y alumnado. Training in values in higher education is an issue which concerns academics and international organizations due to its impact on the transformation of society and on sustainable development. The aim of this research is to identify the opinion of students and graduates on the importance of values in their curriculum development and analyze differences by academic year and sex. For this purpose a survey was conducted following the methodology of Prat and Doval (2005). The population is made up of first-year college students (freshmen) and last-year college students (senior), as well as graduates of the Faculty of Economics and Business Administration (ETEA - Universidad Loyola Andalucía). A non-probability sampling technique called causal sampling was used. The results of the descriptive and factorial analysis carried out allowed us to identify consolidated values and other values that should be considered to start new training initiatives. Another important conclusion is that it is also essential to involve companies, professors and students in the development of these new training initiatives.