Listar DESPA-Artículos, capítulos... por autor "787ac9a7-e9fb-4dee-b31e-7eb2d5b9981d"
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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 ... -
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 ... -
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 ... -
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 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 ...