Listar por autor "6c34b4dd-1b49-434c-93e6-39f380ef665d"
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A circularity accounting network: CO2 measurement along supply chains using machine learning
Jesse, Forrest Fabian; Antonini, Carla; Luque Vílchez, Mercedes (EDITUM - Universidad de Murcia, 2023)This paper proposes to use a type of machine learning network called artificial neural networks to design a circularity accounting network. The network is composed of human and non-human actors and accounts for the impact ... -
A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective
Giner, Begoña; Luque Vílchez, Mercedes (Emerald, 2022)Purpose – The purpose of this paper is to discuss the progress and future prospects of two relatively “new” institutions in this field: the European Commission (EC), together with the European Financial Reporting Advisory ... -
Academic engagement inpolicy-making and social andenvironmental reporting
García-Torea, Nicolás; Larrinaga, Carlos; Luque Vílchez, Mercedes (Emerald Publishing, 2019)Purpose–This paper aims to document and discuss the involvement of a group of Spanish academics inthe process of social and environmental reporting regulation to reflect on the role of accounting academics inregulatory ... -
An approach to using the best-worst method for supporting sustainability reporting decision-making in SMEs
Rodríguez Gutiérrez, Pablo; Guerrero Baena, María Dolores; Luque Vílchez, Mercedes; Castilla-Polo, Francisca (Taylor & Francis, 2021)This paper proposes a novel methodological approach to help decision-makers inSMEs evaluate and prioritize sustainability reporting (SR) standards. It can thus helpSMEs to overcome some of the problems they encounter when ... -
Bridging the Understanding of Sustainability Accounting and Organizational Change
García-Torea, Nicolás; Larrinaga, Carlos; Luque Vílchez, Mercedes (Sage, 2022)The role of sustainability accounting in promoting organizational change towards more sustainable practices is a relevant area of research for both accounting and organization studies. Despite the interdisciplinary nature ... -
Collective health research assessment: developing a tool to measure the impact of multistakeholder research initiatives
Kork, Anna-Aurora; Antonini, Carla; García-Torea, Nicolás; Luque Vílchez, Mercedes; Costa, Erika; Senn, Juliette; Larrinaga, Carlos; Bertorello, Deborah; Brichetto, Giampaolo; Zaratin, Paola; Andreaus, Michele (Springer, 2022)Background: The need to more collaboratively measure the impact of health research and to do so from multidimensional perspectives has been acknowledged. A scorecard was developed as part of the Collective Research Impact ... -
Deconstructing corporate environmental, social, and governance performance: Heterogeneous stakeholder preferences in the food industry
Luque Vílchez, Mercedes; Gómez-Limón, José A.; Guerrero Baena, María Dolores; Rodríguez Gutiérrez, Pablo (Wiley, 2023)Environmental, social, and governance (ESG) performance assessment has emerged as a way to analyze corporate sustainability. However, the literature suggests that stakeholders are not satisfied with advisory firms' current ... -
Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States
Larrinaga, Carlos; Rossi, Adriana; Luque Vílchez, Mercedes; Núñez-Nickel, Manuel (Springer, 2020)A descriptive-exploratory analysis of assurance practices is presented in this paper, by analysing the patterns of sustainability assurance reporting in two national contexts with different levels of assurance activity ... -
Key aspects of sustainability reporting quality and the future of GRI
Luque Vílchez, Mercedes; Cordazzo, Michela; Rimmel, Gunnar; Tilt, Carol A. (Emerald, 2023)Purpose: This paper aims to investigate the current state of knowledge in key reporting aspects in relation to sustainability reporting in general and to reflect on their relevance to Global Reporting Initiative (GRI) in ... -
Material docente para la visibilización de modelos de referencia en el emprendimiento femenino. Concienciando en el autoempleo
Rodríguez Gutiérrez, Pablo; Sánchez Cañizares, Sandra María; Fuentes García, Fernando J.; Luque Vílchez, Mercedes; Rodríguez Torrico, Paula; Muñoz Fernández, Guzmán Antonio; Santos Roldán, Luna; Núñez Tabales, Julia M.; Rey Carmona, Francisco José (UCOPress, 2018)En un momento de grandes cambios, la docencia universitaria no se encuentra ajena a los retos y necesidades planteados por la sociedad en la que desenvuelve su actividad. Juega una especial importancia el papel de la mujer ... -
Public administration accountability on the social pillar of sustainable procurement: a documentary analysis
Fernández Pérez, Rosa; Luque Vílchez, Mercedes (Taylor & Francis, 2022)This research analyses public administration accountability practices relating to the social pillar of sustainable public procurement. To that end, we carry out a content analysis of the social criteria (and the indicators ... -
Reporting Models do not Translate Well: Failing to RegulateCSR Reporting in Spain
Luque Vílchez, Mercedes; Larrinaga, Carlos (Taylor & Francis, 2016)This paper explores the regulation of corporate social responsibility (CSR) reporting for corporations exceeding 1000 employees introduced in Spain by the Sustainable Economy Law 2/2011 of 4 March. The relevance for this ... -
Sustainability accounting regulation in Spanish public sector organizations
Larrinaga, Carlos; Luque Vílchez, Mercedes; Fernández, Rosa (Taylor & Francis, 2018)In 2011, the Spanish government made sustainability accounting mandatory for public sector organizations. This paper documents why, despite the new legislation, the quantity and quality of sustainability accounting practices ... -
The implementation of sustainability reporting in a small and medium enterprise and the emergence of integrated thinking
Rossi, Adriana; Luque Vílchez, Mercedes (Emerald Publishing, 2020)Purpose–This study aims to examine the process through which sustainability is integrated into theorganizational practices of accounting.Design/methodology/approach–Action research, drawing on the lens of neo-institutional ... -
The influence of pro-environmental managers’ personal values on environmental disclosure: The mediating role of the environmental organizational structure
Luque Vílchez, Mercedes; Mesa-Pérez, Enrique; Husillos, Javier; Larrinaga, Carlos (Emerald Publishing, 2019)Purpose–The purpose of this paper is to examine in greater depth the influence of internal factors onthe disclosure of environmental information by companies. The influence of pro-environmental managers ̈personal values ... -
The role of accounting in the assessment of knowledge production from a multi-stakeholder’s perspective
Senn, Juliette; Luque Vílchez, Mercedes; Larrinaga, Carlos (Emerald, 2022)Purpose – The objective of this study is to provide insights into how accounting and accountability systems can contribute to transforming metrics employed thus far in research performance evaluation. New metrics are needed ...