Search

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.

Today, global challenges such as poverty, inequality, and sustainability are at the core of the academic debate. This centrality has only increased since the transition from the Millennium Development Goals (MDGs) to the Sustainable Development Goals (SDGs), whose scope is to shift the world on to a path of resilience focused on promoting sustainable development. The main purpose of this paper is to develop a critical yet comprehensive scientometric analysis of the global academic production on the SDGs, from its approval in 2015 to 2020, conducted using Web of Science (WoS) database. Despite it being a relatively short period of time, scholars have published more than five thousand research papers in the matter, mainly in the fields of green and sustainable sciences. The attained results show how prolific authors and schools of knowledge are emerging, as key topics such as climate change, health and the burden diseases, or the global governance of these issues. However, deeper analyses also show how research gaps exist, persist and, in some cases, are widening. Greater understanding of this body of research is needed, to further strengthen evidence-based policies able to support the implementation of the 2030 Agenda and the achievement of the SDGs.

The aim of this paper is to examine how disability organizations account for the emotional value they create for their stakeholders. Based on a review of the literature on emotional value measurement in third sector organizations working in the disability sector, we investigate to what extent emotional value is considered in their social accounting process and what type of value variables, indicators and proxies are used. The results reveal that the analysis of some quality of life domains provides appropriate evidence to represent the emotional value generated by these organizations but that there is a great dispersion in applied instruments and methodologies. The study improves the knowledge and understanding of existing approaches to capture the emotional component of social value creation and contributes to its standardization. Our analysis has implications for the management of disability organizations that can use social accounting to evaluate their performance and improve their effectiveness and efficiency, showing a more complete picture of the social value generated. Likewise, it can be an instrument to make the contribution and social benefits of these organizations visible in all their breadth, improving transparency and legitimacy.

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.

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 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 present research aimed to explore volunteer travelers&rsquo, loyalty formation for the non-profit religious organization of volunteer tourism by considering the gender influence. A quantitative process along with a survey method was utilized to attain the research purpose. Our empirical results showed that awareness of the need, performance of the organization, attitude, and the mental well-being were critical contributors to increasing loyalty. Attitude and mental well-being were vital mediators. The performance of the non-profit religious organization included a comparative importance in building loyalty. In addition, gender moderated the effect of awareness of the need and performance of the organization on the travelers&rsquo, attitudes toward it. As very little is known about volunteer tourists&rsquo, behaviors, the current study satisfactorily provides an apparent comprehension regarding how their loyalty for the non-profit religious organization is generated and what factors drive this loyalty.

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 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...

Adopting the Theory of Basic Human Values by Schwartz [1992. Universals in the content and structure of values: Theoretical advances and empirical tests in 20 countries. Advances in Experimental Social Psychology, 25(1), 1–65] as an analytical framework, this article examines whether certain personal values held by seniors activate the volunteering ‘gene’ while others counteract it. We thus conduct an empirical study involving the use of a logistic regression model that shows, in probabilistic terms, traits that characterize senior and retired volunteers as opposed to those of the same group who do not dedicate time to this activity. Our multivariate analysis shows that retired volunteers experience a stronger sense of self-transcendence and predisposition towards change while exhibiting a stronger aversion towards conservation. The article concludes with a discussion and a description of primary practical implications derived from the study.

Objeto: Esta investigación profundiza en el perfil de los valores humanos que influye en las personas mayores a la hora de colaborar de manera altruista como voluntarios. Para abordar la posible relación entre valores y voluntariado se adopta como perspectiva de análisis la Teoría de los Valores Humanos desarrollada por Schwartz (1992). Diseño/metodología/enfoque: Tras un análisis exploratorio inicial, se plantea un modelo de regresión logística para determinar en qué medida el catálogo de valores personales que posee un individuo ayuda a explicar la actividad de voluntariado entre las personas mayores. Aportaciones y resultados: Los resultados del modelo permiten afirmar que el hecho de que una persona mayor done o no tiempo a actividades de voluntariado puede ser satisfactoriamente explicado por el conjunto de valores humanos. Los resultados obtenidos revelan que los voluntarios jubilados presentan mayor sentido de la autotrascendencia y predisposición hacia el cambio, a la vez que denotan más aversión hacia la autopromoción y la conservación. Implicaciones prácticas: Para mejorar el nivel de compromiso y la motivación de los voluntarios mayores jubilados, y afrontar con firmeza los retos que amenazan al sector no lucrativo, los responsables de los recursos humanos de las entidades del tercer sector deberán buscar la coherencia entre los valores individuales y la naturaleza de la actividad que va a desempeñar el voluntario, incrementando de este modo el grado de identificación de estas personas. Originalidad / Valor añadido: A pesar de la abundante literatura que relaciona el voluntariado en personas mayores con el bienestar, tanto en términos de salud como de beneficios socioemocionales, y con las motivaciones de este colectivo a la hora de ejercer el voluntariado, no es frecuente hallar investigaciones que adopten como foco de análisis el perfil de los valores personales que incitan a estos individuos a colaborar con causas altruistas. Purpose: This research goes in depth in the human values profile that influences elderly to volunteer. In exploring possible relationships between values and volunteering, we adopt the analysis perspective of the Theory of Basic Human Values framework developed by Schwartz (1992). Design/methodology: Based on an initial exploratory analysis, the study presents a logistic regression model that shows the extent to which an individual’s personal values explain his/her volunteer behaviour on elderly people. Findings: The results confirm that a retiree’s engagement or lack of engagement in volunteer activities may be satisfactorily explained by the set of human values. The results show that retired volunteers experience a stronger sense of self-transcendence and predisposition towards change, and higher aversion to self-enhancement and conservation. Practical implications: To increase the commitment and motivation of retired elder volunteers and to thus firmly confront challenges that threaten the non-profit sector, human resource professionals of non-profit organizations must ensure consistency between individual values and the nature of activities that volunteers perform, increasing such way those people’s commitment. Originality/value: Despite the abundant studies that have related volunteering by elders to physical and socio-emotional wellbeing and to seniors’ motivations while performing volunteer work, fewer studies have focused on personal values that prompt such individuals to participate in altruistic efforts.

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.

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.

RESUMENEn este trabajo se presenta un modelo de regresion que explica el valor generado por las empresas del IBEX-35, medido a partir del indicador EVA, en funcion de una serie de indicadores representativos de los principales stakeholders o grupos de interes de las organizaciones. Las aportaciones del estudio son varias. Por una parte, el diseno del modelo parte de una hipotesis poco incorporada en los estudios empiricos sobre el tema, que la generacion de valor en las empresas depende de las relaciones que estas mantienen con sus grupos de interes. Por otra parte, la metodologia empleada, la regresion con datos de panel, permite cuantificar que porcentaje de la varianza del error del modelo es explicada por aspectos inobservables vinculados a cada organizacion, entre los que se encontrarian recogidos los activos intangibles de cada empresa.

Introducción: La innovación constituye en la actualidad un factor clave para la competitividad y aunque el grado de interés que despierta en el tercer sector es todavía incipiente cada vez es más frecuente encontrar casos de éxito de entidades no lucrativas (ENL) que han desarrollado experiencias novedosas en el ámbito de lo social. Metodología: se ha realizado un estudio en instituciones de acción social en la provincia de Córdoba que consta de una primera fase de carácter cuantitativo, orientada a establecer un diagnóstico y valoración general del sector a través de los datos obtenidos de un cuestionario de autodiagnóstico de la innovación social respondido por entidades que aglutinan a más del 80% del sector de acción social de la provincia. Resultados: Los resultados del estudio nos llevan a concluir que existe aún un gran desconocimiento sobre el concepto de innovación social. Conclusiones: queda camino por recorrer en las ENL en cuanto a la innovación en sus procesos y en el uso de las nuevas tecnologías de la información y la comunicación, en el trabajo colaborativo y en el intercambio de experiencias.

En el presente trabajo se pretende, haciendo uso de la revisión bibliográfica sistemática, abordar una triple tarea. Por un lado, hacer un intento de clarificar terminológicamente el concepto de innovación social a través de una sistematización de las principales definiciones que sobre este concepto nos encontramos en la bibliografía. En segundo lugar, pretendemos llevar a cabo un seguimiento de como la definición del concepto se ha visto afectada por los diferentes momentos y contextos históricos en un intento de determinar posibles tendencias comunes, para terminar, en tercer lugar, poniendo de manifiesto cómo el concepto de innovación social se ha proyectado en diferentes disciplinas. Social innovation is a field of study that in recent decades has been occupying an increasing interest both by academic institutions by organizations linked to the field of organized citizenship or by the public administration itself. This interest has been stimulated by a social, economic and civilizing scenario in which the incapacity of the classic mechanisms to cover the basic social needs, to respond to the new social demands or to dynamize processes of social change of a more structural character was discovered. The interest in what have been called "practices of social innovation" had already been announced in the last decades of accelerated change, in which certain social structures have been dismantled and replaced by others. The economic and financial crisis that characterized the change of decade has certainly accelerated this process

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.

The reality of volunteering is highly complex. This concept is difficult to define and typify because of the great variety of interpretations, motivations, socio-demographic variables and cultural aspects that shape the volunteer profile. This work aims to analyze the differential and inter-related impact of socio-demographic and contextual variables, and cultural values on elder volunteer profile in Europe. We thus conduct an empirical study involving the use of a logistic regression model that shows, in probabilistic terms, traits that characterize senior and retired volunteers. Further, we study which variables motivate senior volunteers to a determined type of volunteering. Results from the European Value Study help to explain variable influence on volunteering and confirm that cultural values impact among elder people, both, election to volunteering activities and decisions regarding which kind of activity volunteers are drawn to. By analyzing two types of volunteering (religious and secular) that are supposed to be motivated by different forces, we conclude that certain values encourage religious volunteering while others stimulate secular volunteering.

La información por parte de los organismos públicos en el ámbito de la responsabilidad social (rs) es necesaria para legitimar sus actuaciones y dar a conocer a sus grupos de interés cómo están respondiendo a sus demandas. Las páginas web son en este mundo globalizado e informatizado un medio de comunicación adecuado y accesible. En este contexto, el objetivo del trabajo es analizar la información relacionada con la responsabilidad social que proporcionan los gobiernos locales europeos en sus páginas web y, en concreto, estudiar las corporaciones de las principales ciudades de los países nórdicos. Además se analizará si se pueden observar algunas pautas de comportamiento similares aplicando el análisis de conglomerados. Los resultados obtenidos permiten conocer el nivel de divulgación que estos países dan a la información relacionada con su comportamiento socialmente responsable y cuáles son los principales temas a los que prestan mayor atención., Public agencies should inform about their behavior in the space of the social responsibility not only to legitimate their existence but also to inform their stakeholders how they are responding to their demands. Web sites are a communication medium appropriate and accessible in this globalized and computerized world. In this context, the object of this investigation is to analyze the information related with the social responsibility that European town councils provide in their web pages, particularly of the main Nordic countries town councils. In addition, it will be analyzed if we can observe some similar guidelines of behavior applying the analysis cluster. The obtained results will allow to know the treatment that these countries give to the information related to socially responsible behavior and what are the main variables they are more responsive to., Estudio llevado a cabo con la ayuda de un proyecto de investigación financiado por la Junta de Andalucía (Ref. P09-SEJ-5395) y la de dos proyectos del Plan Nacional de Investigación (nos. ECO2010- 17463-ECON y ECO2010-20522-ECON).

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.

La realidad del voluntariado es sumamente compleja hasta el punto de que resulta complicado definir y caracterizar el trabajo voluntario, dada la gran variedad de interpretaciones, motivaciones, variables sociodemográficas y aspectos culturales que configuran el perfil de los voluntarios. El objetivo de este trabajo es analizar la influencia conjunta de algunas variables sociodemográficas, así como de los valores culturales de índole secular o tradicional, sobre el perfil de los voluntarios en Europa. Además, se investiga qué variables orientan a los voluntarios hacia un determinado tipo de voluntariado u otro. Para ello se ha aplicado principalmente una metodología de regresión logística a partir de la información disponible en la European Value Study. Los resultados obtenidos ayudan a establecer una caracterización del voluntariado en Europa, y confirman la influencia de los valores culturales, en primer lugar, en la realización o no de trabajos de voluntariado, y en segundo lugar, en la elección que hacen estas personas del tipo de actividad con la que están comprometidos. Al analizar dos tipos de voluntariado de motivación supuestamente muy diferente, se concluye que existe un grupo de valores que influyen en ambos, aunque el sentido y la intensidad en la que lo hacen sea diferente; por otra parte, algunos valores tienen influencia o no en la realización de trabajos de voluntariado, dependiendo del tipo específico al que nos refiramos.

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.

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.