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The objective of this study is to generate new fiscal transparency indicators based on fiscal sustainability reports voluntarily disclosed by Chilean companies, leaders in Latin America in the issuance of green, social and sustainability corporate bonds (OECD, 2023a; OECD, 2018).

The sample included the analysis of sustainability reports of 30 Chilean companies with the highest market capitalization published in the period 2021. A correlation was carried out for each of the companies in the sample with the intention of detecting differences between several groups of paired dichotomous variables. For this, Cochran's Q test was used; the McNemar test; the Friedman test; the Wilcoxon test; the Levene test and the Kruskal−Wallis test were also used.

In the case of the companies in the sample, for the 2021 period there was an increase in disclosures of tax strategies compared to the study carried out by Faúndez-Ugalde et al. (2022) for the period 2020. However, there is still a lower degree of compliance in reporting fiscal risks and “country by country” information.

The commitment of companies to assume tax transparency standards improves their behavior in compliance with their tax obligations and provides greater certainty to develop actions to mitigate their tax risks.

The results demonstrate practical implications, where fiscal sustainability reports can enhance the work of tax administrations by defining indicators of good fiscal practices.

This study expands the research on the fiscal sustainability standards of Chilean companies, thus providing a deeper understanding of their performance regarding fiscal transparency.

This study aims to evaluate the extent to which the criteria of the EFQM Excellence Model and the relationships between them are relevant in the management of rural territory development. Verifying this relevance is crucial as a first step to determine how the adoption of an excellence model could enhance the results of the local action groups (LAGs) in managing their territories. If successful, the benefits for the management of territorial rural development in Spain could be highly significant.

Field data were collected through a questionnaire distributed to the managers of 253 LAGs in Spain during the first quarter of 2021. Hypotheses were formulated to evaluate the significance of the EFQM model in the outcomes achieved by LAGs. The data were analysed using partial least squares-structural equation modelling (PLS-SEM) and necessary conditions analysis (NCA).

This study validates all the formulated assumptions regarding the EFQM model, including the mediating role of process management in the impact of strategy and the technical team (people) on outcomes. Based on the obtained results, it can be concluded that the adoption of a model of excellence could increase the effectiveness of LAGs in managing the development of their territories.

Like all research, this study has its limitations. For example, the data used responds to an indirect approach to the criteria of the EFQM model. Direct measurement of the criteria was not possible because there were no LAG evaluations with the EFQM model or any other model of excellence. Additionally, the LAG sample used does not equally reflect the reality of the different autonomous communities, which, together with the relatively small nature of the sample, does not allow comparisons of the autonomous communities. The age of the participants was not included in the analysis, so it was not possible to evaluate the effect that this variable could have on the results. There are LAGs in other EU countries as well. It would be interesting to see whether the results obtained in this study with Spanish LAGs are consistent with those in other countries. The study was conducted at the criterion level. It would be of interest to delve deeper into the subcriterion level in future work. Finally, this study was based on the EFQM 2013, while the most recent study was from 2020, which is a limitation. When the study was designed, there was not yet sufficient experience with the 2020 model. It will be interesting to see in future work the extent to which the results and conclusions obtained remain consistent with those of the 2020 model.

Approaches to tackling the problem of rural development have often relied on intuitive and practical trial-and-error methods in the implementation of public policies rather than on a solid and validated theoretical foundation. Therefore, verifying the relevance of the criteria and their interrelationships, intrinsic to models such as the EFQM 2013 model, in the context of managing rural territories, can greatly aid the management of these types of organisations.

The development of rural territories is a critical issue that remains unresolved in many countries. Failure to address this, or not doing so in a timely manner, has consequences for equity and migration to large urban centres. Enhancing the effectiveness of the LAGs can improve the living conditions of people in rural areas and contribute to the overall development of rural territories in Spain. This can simultaneously help mitigate the depopulation of rural areas.

Traditional approaches to rural development have often relied on practical trial-and-error methods in implementing public policies. The decision to adopt an excellence management model for the development of rural territories hinges on the validity of criteria and their interrelationships, such as those intrinsic to the EFQM 2013 model, within the context of rural development.

The EFQM model of excellence is applicable in managing the development of rural territories, although some relationships between criteria, such as the case of Partnership and Resources on Results, are affected by the context in which local action groups currently operate in Spain.

This study applies PLS-SEM in the analysis of the relationships between criteria of the EFQM model in the context of managing the development of rural territories.

This study takes an “entrepreneurship as emancipation” perspective to study entrepreneurs defined as “others” on multiple categories: women entrepreneurs whose ventures are necessity-based, bootstrapped and located in economically impoverished areas (neighborhoods) in two Latin-American countries: Chile and Peru.

The study takes an interpretivist research approach and analyses inductively interviews with women entrepreneurs.

The findings reveal how everyday practices in pursuit of emancipation – while conducted within the existing patriarchal social structure – push the boundaries and contribute to changes in the social system via a variety of outcomes such as intergenerational social mobility, personal fulfilment and strengthening the communities in which the women entrepreneurs operate. Furthermore, while the authors find that in the particular Latin-American context under study, entrepreneuring activities become an emancipatory possibility for the everyday women entrepreneurs, they also highlight a “dark side” of their emancipatory projects.

The study contributes to recent critical studies in entrepreneurship by demonstrating the diversity and importance of the “mundane” activities undertaken by “necessity-based” entrepreneurs, and the significant – yet underappreciated – reach of their ventures’ impact on issues well beyond economic considerations.

The purpose of this article is to investigate factors related to the time students spent on remote activities during the coronavirus (COVID-19) pandemic in 2020. Specifically, it analyzes whether the school’s relationship with the family and the guardians’ support are associated with longer study times for children and youth.

This was performed using an ordered logit model on data from two waves of the survey Remote Education in the Perspective of Students and Their Families (PENP) with a nationally and regionally representative sample of Brazilian public school students.

Results show the importance of contact between the school and the family and, to a greater extent, the direct support of parents or guardians. The odds of learners spending more hours studying increase 36% when schools provide guidance for parents and guardians; in turn, when they provide support for students during activities, these odds increase 144%.

Moreover, students spend more time doing school activities in the later years of elementary school, high school and when they attend a state school.

This paper, based on the 2022 Master Class delivered at the 50th National Economic Meeting organized by ANPEC, discusses how post-Keynesian macroeconomics and New Developmentalism complement each other to understand middle-income economies' development in financial globalization. It summarizes my academic reflection about the advance in post-Keynesian thinking to develop macroeconomics for peripheral middle-income economies.

As part of this reflection, I first bring up the idea of a developmental convention and, next, how peripheral financialization impacts the elaboration of this convention. Given the asymmetric configuration of the international financial system and the context of hierarchical currencies, I discuss the challenge of overcoming underdevelopment in peripheral economies. The post-Keynesian macroeconomics and advances in the structuralist debate provide the analytical tools to understand how peripheral economies develop virtuous or vicious growth cycles. At the end of the paper, I present some comments on the stagnation of the Brazilian economy.

The growth strategy with foreign savings does not provide the conditions for middle-income economies to operate with sufficient economic policy autonomy to promote productive transformation. To this end, a developmental convention should replace the neoliberal convention that has dominated since the 1970s.

The dynamics of peripheral, middle-income economies, often influenced by international liquidity flows, are a crucial area of study. This research underscores the importance of understanding these dynamics, as it forms the basis for economic policy recommendations. The paper also highlights the inadequacy of the growth strategy with foreign savings in the current configuration of the international financial system, emphasizing the need for middle-income economies to operate with greater economic policy autonomy to foster productive transformation.

This paper aimed to develop a participatory methodology to analyze the disaster risk creation in coastal cities, based on an approach that combines social, urban, environmental and disaster risk elements.

The methodology uses some aspects of three theoretical approaches in a complementary way: i) the Pressure and Release (PAR) framework for the identification of dynamic pressures that contribute to disaster risk creation; ii) the application of Drivers, Pressure, State, Impact, Response (DPSIR) framework to analyze environmental dimensions; and iii) urban analysis, applying the Strengths, Weaknesses, Opportunities and Threats (SWOT) tool to classify urban processes. The methodology combined the use of satellite remote sensing data to analyze the urban sprawl and citizen science methods to collect social and environmental data, using the case study of the watershed of the Juqueriquerê River in the coastal city of Caraguatatuba, Brazil. The pilot project was part of a local university extension project of the undergraduate course on Architecture and Urban Planning and also engaged residents and city hall representatives.

The satellite remote sense data analysis indicated a continuous urban sprawl between 1985 and 2020, especially in the south of the Juqueriquerê watershed, reducing urban drainage and increasing the extension and water depth of urban flooding and riverine floods. Using citizen science methods, undergraduates identified settlements with limited economic resources to elevate houses and a lack of infrastructure to promote a resilient coastal city. After identifying the dynamic pressures that contribute to disaster risk creation and the weaknesses and strengths of a resilient city, undergraduate students proposed urban planning interventions and gray and green infrastructure projects to mitigate disaster risks.

The paper identifies urban sprawl in disaster-prone areas as one of the risk factors contributing to disaster. It also comprehensively analyzes differences between different zones in the Juqueriqere River, which will be useful for policy-making.

The method presented an interdisciplinary approach that used satellite remote sensing data and citizen science techniques to analyze disaster risks in coastal cities. The multidimensional approach used to evaluate risks is useful and can be replicated in other similar studies to gain a more comprehensive understanding of disaster risks.

This study aims to understand why some social and environmental reporting (SER) regulations are more successful than others in modifying collective corporate reporting behaviour and expectations. More specifically, it presents a qualitative and historically informed exploration of the construction of the enabling conditions for corporate adoption of SER regulation in a national context.

Drawing on insights from structuration theory and the sociological approach to legal studies, the authors examined the normative persuasion of the first regulation in Spain requiring firms to disclose social and environmental information in a stand-alone report: Article 39 of the Spanish Sustainable Economy Law. The case study is based primarily on 38 semi-structured interviews with relevant actors involved in this SER regulation from 2008 to 2014. Other sources such as legal and policy documents, historical documents, books, press reports and field notes from attendance at technical meetings related to the phenomenon under study help inform and complement the analysis of the interviews.

The analysis reveals that the agency of regulators, regulatees and other relevant actors involved in the SER regulation led to the law becoming a dead letter. However, only by examining the structural circumstances, shaped by history and socio-economic context, can the authors understand how the normative persuasion of law is constructed or undermined.

The study underscores the importance of the national context in developing corporate social responsibility (CSR) regulation and the crucial role of history. The results of this research also suggest that significant progress towards a more transformative CSR regulation cannot be achieved without the support of enabling structures/

Recent SER regulations (European Corporate Sustainability Reporting Directive and IFRS sustainability standards, to mention those that are gaining most traction) may not achieve sufficient compliance if those responsible for drafting them do not ensure that the conditions for the emergence of regulatory persuasion are met. Regulators must therefore have a profound understanding of how these conditions are constructed as part of a historical process inextricably linked to the social structures of the environment in which the law is to be applied.

The study reveals the changing landscape of corporate social responsibility, where scientists, academics, NGO activists and civil society organisations struggle to gain some agency in a field populated by actors, such as trade unions or employers, who were constitutive of Western industrial liberal democracies.

This study presents an in-depth and historically grounded analysis of the dynamics involved in creating the conditions that lead to successful SER legislation in a national context.

Public health measures implemented early in the COVID-19 pandemic brought the idea of essential work into the public discourse, as the public reflected upon what types of work are essential for society to function, who performs that work, and how the labour of essential workers is rewarded. This chapter focusses on the rewards associated with essential work. The authors develop an intersectional lens on work that was officially deemed essential in 2020 to highlight longstanding patterns of devaluation among essential workers, including those undergirded by systemic racism in employment and labour law. The authors use quantitative data from the CPS-MORG to examine earnings differences between essential and non-essential workers and investigate whether the essential worker wage gap changed from month to month in 2020. The authors find that patterns of valuation among essential workers cannot be explained by human capital or other standard labour market characteristics. Rather, intersectional wage inequalities in 2020 reflect historical patterns that are highly durable and did not abate in the first year of the global pandemic.

In this study, students’ perceptions of the effective practices of their research mentors were examined. The research mentors implemented the practices informed by the Center for the Improvement of Mentored Experiences in Research (CIMER) mentorship competencies to mentor underrepresented students in engineering education research in a virtual environment.

This research experience for undergraduates (REU) program, situated in the United States of America, consisted of undergraduate students (i.e. mentees), graduate students and faculty mentors who all had at least one underrepresented identity in engineering (i.e. Black, Latiné/x, and/or women). Using qualitative methods, we used data from reflection surveys and follow-up interviews with REU mentees to understand the outcomes of the mentorship strategies employed by the mentors in the program. The data were analyzed thematically using CIMER model constructs and social capital theory as guiding frameworks.

The results indicated the identified strategies students perceived as the most impactful for mentorship throughout the program. Students in the REU gained knowledge on how to activate social capital in mentorship relationships and how to better mentor others.

The findings provide insight on how to operationalize the CIMER mentorship competencies to skillfully mentor underrepresented students in engineering. Given the size of the REU and the nature of qualitative research, the sample size was limited.

The results help inform mentorship practices for underrepresented individuals in engineering education and the workforce. Further, they add to the practical knowledge of implementing CIMER best practices virtually, at a time when the world has transitioned to more hybrid and virtual working and learning environments.

This study identifies impactful strategies for operationalizing mentorship strategies informed by theory- and evidence-based CIMER mentorship competencies. In addition, this study extends knowledge about how to implement mentoring best practices and engage mentorship in a virtual environment.

There is little to no empirical research on the phenomenon of ways in which the racism of whiteness transpires within the faculties and classrooms of US-based ALA-accredited library and information science (LIS) education programs. We do have scholars publishing meaningful work exploring diversity-equity-inclusion topics and initiatives to evolve the LIS discourse on these issues (Honma, 2005; Chancellor, 2019; De LaRosa et al., 2021; Gibson, 2019; Mehra et al., 2023; Colón-Aguirre et al., 2022; Hands, 2022). This research substantiates the conceptual research that exists by empirically exposing the ways in which the racism of whiteness functions at the interpersonal level of work culture in LIS programs (i.e. the academy) in the US.

Adapting Baima and Sude’s (2020) modified Delphi Method, a focus group of 13 BIPOC (Black, Indigenous, and People of Color) library and information science faculty members in the United States were recruited to participate in a one-time 60-min virtual Zoom session. Participants were engaged in three iterative rounds of reflective inquiry to reach a consensus of experience. The study design was embedded with critical race theory-based (CRT) ethnographic methods such as testimony (counterstorytelling), collective affirmation (shared narratives), and silence.

BIPOC LIS faculty (tenure-track and tenured) have similar ideas about whiteness and how it is operationalized as micro- and macro-aggressions in the LIS academic workplace, most significantly inside the classroom. The experience of whiteness was prevalent among all study participants in two areas: workplace meetings with faculty colleagues and classroom sessions (face-to-face and online) with students.

The findings offer empirical evidence to support the prolific conceptual literature in LIS discourse concerning ways in which critical race theory (CRT) interrogates LIS’s socio-professional injustices and inequities (e.g. Gibson et al., 2018; Stauffer, 2020; Leung and Lopez-McKnight, 2021; Jennings and Kinzer, 2022; Snow and Dunbar, 2022). There remains a dearth of empirical research that reports how whiteness is reproduced in the practices, knowledge, and resources that make up the ethos of the LIS faculty meeting and classroom. Documenting the testimonies of BIPOC LIS faculty solidifies the existence of whiteness as a toxic reality in the LIS academy.