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Book part
Publication date: 21 October 2020

Ana Fialho, Elisabete Gomes Santana Félix, Fátima Jorge and Maria Del Mar Soto Moya

In this chapter, we analyze the contribution of two Iberian Foundations to the United Nations Sustainable Development Goals (SDGs; Global Goals). In particular, we studied…

Abstract

In this chapter, we analyze the contribution of two Iberian Foundations to the United Nations Sustainable Development Goals (SDGs; Global Goals). In particular, we studied the case of Eugénio de Almeida Foundation, from Portugal, and Yuste Foundation, from Spain, between 2016 and 2018. To achieve the main objective, three specific objectives were defined: the first one is to understand if sustainability is present in the Foundations Mission, Vision and Values; the second one is to analyze how the activities developed by each Foundations contribute to the SDGs and relate these activities to the SDGs targets and finally to do a comparative analysis of the results of the two foundations. To reach these objectives, we use the case study method based on the analysis of annual reports and websites of the two Foundations and cross-referenced information about the mission, objectives, values and activities developed since 2016 with the specific targets of Global Goals.

This chapter shows that Iberian Foundations contribute to the SDGs, since its mission fits the SDGs as its activities have a strong social nature and aim at sustainable development in the regions where they operate and beyond. However, we do not find the reporting evidence because the Foundations do not provide sustainability reports, nor do they provide sustainability information in their annual reports and accounts, or on their websites.

The study will present contributions at several levels: literature and practice. It makes contributions to the literature on relationships between sustainability practices and sustainability report and the regulation and institutionalization of sustainability practices and reporting for SDGs. Also, our study contributes to a better understanding of the role of Iberian Foundations as partners in achieving the Global Goals and their contribution to the effective, responsible and transparent development of institutions for United Nations 2030 Agenda for Sustainable Development.

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Governance and Sustainability
Type: Book
ISBN: 978-1-80043-151-5

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Article
Publication date: 1 January 2007

Alvaro de Regil Castill

This paper is prepared from the perspective of civil society and under the context of true democracy, where civil society directly participates in the public matter on a…

Abstract

This paper is prepared from the perspective of civil society and under the context of true democracy, where civil society directly participates in the public matter on a permanent basis, so that the public and private interests are reconciled and governments are made to truly work for all ranks of society and not for the owners of capital. The very concept of social responsibility is currently at the threshold dividing its future between remaining a corporate tool used by corporations to look good, without really doing the public good, or becoming a valuable instrument of civil society to make business become socially and environmentally responsible, in such a way that generates a meaningful net contribution to the sustainability of the planet. The social responsibility of business and what it should be remains very much in debate (White, 2005). For the overwhelming majority of business entities and governments, it is a voluntary option and not a legal or even a moral obligation. This has been the unrelenting position of business, which has been enthusiastically endorsed by governments, where most elected officials in high‐power positions have been the direct beneficiaries of great amounts of corporate money for their political campaigns. For civil society, in contrast, the social responsibility of business is an instrument to make corporations behave responsibly according to the standards defined by civil society at large, through due democratic process, and not according to standards conveniently selected by business (de Regil, 2005:17). In Iberian America, the most unequal region in the world, the need to make both domestic and global corporations practice a social and environmentally‐sustainable economic activity is far more urgent than elsewhere. In this region, a neocolonial business culture pervasively remains entrenched. Since the abandonment, in the 1980s, of endogenous social and economic development, aimed at developing a growing domestic market through aggregate demand to gradually include more people into the middle social strata, the region has returned, in many aspects, to times reminiscent of late Nineteen Century ‐ with the imposition of neoliberal economics globalisation ‐ when many people worked under conditions of slavery. As has been unfolding in many parts of the world, including the G7 countries, Iberian America is today back into an era reminiscent of the robber barons of the Gilded Age. Yet it has occurred in a far more pervasive and vicious way, as a result of a far more intolerant, racist and plutocratic mentality of the upper class, which has systematically jeopardised the development of a true democratic ethos. In this way, civil society in the region has begun to use and develop some CSR concepts in attempting to put in check the activity of business. However, the outright abandonment of Iberian American governments of their most basic and preeminent democratic responsibility ‐ to procure the welfare of every rank of society, especially the disposed ‐ is so extreme, that the concept of CSR may be too little and too late to do any good.

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Social Responsibility Journal, vol. 3 no. 1
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 31 December 2018

Antonio Gil Ropero, Ignacio Turias Dominguez and Maria del Mar Cerbán Jiménez

The purpose of this paper is to evaluate the functioning of the main Spanish and Portuguese containers ports to observe if they are operating below their production capabilities.

Abstract

Purpose

The purpose of this paper is to evaluate the functioning of the main Spanish and Portuguese containers ports to observe if they are operating below their production capabilities.

Design/methodology/approach

To achieve the above-mentioned objective, one possible method is to calculate the data envelopment analysis (DEA) efficiency, and the scale efficiency (SE) of targets, and in order to consider the variability across different samples, a bootstrap scheme has been applied.

Findings

The results showed that the DEA bootstrap-based approach can not only select a suitable unit which accords with a port’s actual input capabilities, but also provides a more accurate result. The bootstrapped results indicate that all ports do not need to develop future investments to expand port infrastructure.

Practical implications

The proposed DEA bootstrap-based approach provides useful implications in the robust measurement of port efficiency considering different samples. The study proves the usefulness of this approach as a decision-making tool in port efficiency.

Originality/value

This study is one of the first studies to apply bootstrap to measure port efficiency under the background of the Spain and Portugal case. In the first stage, two models of DEA have been used to obtain the pure technical, and the technical and SE, and both the input-oriented options: constant return scale and variable return scale. In the second stage, the bootstrap method has been applied in order to determine efficiency rankings of Iberian Peninsula container ports taking into consideration different samples. Confidence interval estimates of efficiency for each port are reported. This paper provides useful insights into the application of a DEA bootstrap-based approach as a modeling tool to aid decision making in measuring port efficiency.

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Industrial Management & Data Systems, vol. 119 no. 4
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 3 August 2020

Beatriz Lopes Cancela, Maria Elisabete Duarte Neves, Lúcia Lima Rodrigues and António Carlos Gomes Dias

In the macroeconomic environment of the Iberian Peninsula, this paper aims to examine the influence of corporate governance characteristics on corporate sustainability…

Abstract

Purpose

In the macroeconomic environment of the Iberian Peninsula, this paper aims to examine the influence of corporate governance characteristics on corporate sustainability performance. The purpose of this paper is to address corporate practices while determining which corporate governance characteristics can improve corporate sustainability, considering, for this purpose, three dimensions of sustainability: economic, environmental and social.

Design/methodology/approach

This sample comprises 99 non-financial companies of the Iberian Peninsula, during the 2013–2017 period. The authors have used the panel data methodology, specifically the generalized method of moments (GMM) estimation method proposed by Arellano and Bover (1995) and Blundell and Bond (1998) to test the hypotheses formulated.

Findings

The results obtained have shown that corporate sustainability performance is affected differently depending on the sustainability dimension that is considered. Specifically, the economic dimension is determined by public debt, the board size, board diversity and the existence of an audit committee. Regarding the environmental dimension, the board size and the presence of the audit committee, as well the corporate social responsibility committee, are the most important determinants. Finally, the social dimension was influenced by the board size, audit committee and the control variable of capital structure, which means that in this dimension, the sources of financing used by the company also help in determining its levels of social concern.

Originality/value

To the best of the authors’ knowledge, this is the first time that a study has been carried out in the Iberian Peninsula on the corporate sustainability using GMM-system model for three dimensions of sustainability. Corporate sustainability depends on external and internal factors of companies. Therefore, regulators and managers should realize that they will have to be more effective in their statements.

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International Journal of Accounting & Information Management, vol. 28 no. 4
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 19 January 2010

Peter Wellburn

Abstract

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Reference Reviews, vol. 24 no. 1
Type: Research Article
ISSN: 0950-4125

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Article
Publication date: 13 November 2018

Natália Marinho do Nascimento, María Manuela Moro Cabero and Marta Lígia Pomim Valentim

The use of standards is currently characterized by International Organization for Standardization (ISO) as essential for the efficient development of products, processes…

Abstract

Purpose

The use of standards is currently characterized by International Organization for Standardization (ISO) as essential for the efficient development of products, processes, services and systems in organizations; that is the norm-profit-measuring methodology Toolkit. From an impact-analysis perspective, the purpose of this paper is to compare the existing published standards in the area of archival science and documentation in Brazil, by the hand of the Brazilian Association of Technical Standards (ABNT); Portugal (NP), by the Portuguese Institution of Quality (IPQ); and in Spain (UNE), by the Spanish Association for Standardization and Certification (AENOR). Finally, this paper aims to observe the convergences and divergences among these countries with respect to the first country standards organization, United Kingdom (UK), by the British Standards Institution (BSI). This paper is an extract of a deeper investigation about behaviors, uses and impact of ISO’s standards.

Design/methodology/approach

The methodology consists in a qualitative and quantitative comparative study, carried out through the analysis of the technical contents of the standards present in the catalogs available on the ABNT, IPQ, AENOR and BSI websites. It compares the main existing divergences in adoption, collaboration, elaboration, volume, working-group dynamism, editing schedules, costs and groups of standards.

Findings

The analysis allowed to observe the relevance of the technical standards in the studied countries and the advantages of the adoption of ISO for the dissemination of contents. For instance, the use and application of these standards for the development of archival and records management activities is considered to benefit the professionals to decrease the time of implementation and execution of the archival activities and allow continuous assessment. Besides ensuring quality in the archival processes, standardization evidences the complexity within organizational environments inherent to the metamorphosis of each’s functional context.

Originality/value

This paper contributes with an original analysis of how the technical standards of the Archival and Records Management area are published and used in Brazil, Iberian Peninsula and the UK.

Details

Records Management Journal, vol. 28 no. 3
Type: Research Article
ISSN: 0956-5698

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Book part
Publication date: 9 December 2013

Iraj Hashi and Alban Hashani

The purpose of this paper is to investigate the incidence of employee financial participation (EFP) schemes in Europe and examine the factors that influence the likelihood…

Abstract

Purpose

The purpose of this paper is to investigate the incidence of employee financial participation (EFP) schemes in Europe and examine the factors that influence the likelihood of (i) a company offering EFP schemes and (ii) employees taking up EFP schemes.

Design/methodology/approach

Using a combination of descriptive and econometric techniques, the paper provides information on the incidence of EFP schemes in the EU and profiles a typical company and a typical employee that, respectively, offers and takes up EFP schemes. The empirical investigation is based on two models employing probabilistic techniques. Data used for this analysis include the European Company Survey (ECS) conducted in 2009 and three rounds of the European Working Conditions Survey (EWCS) conducted in 2000, 2005, and 2009.

Findings

Results display a significant rise in EFP in the EU-27 in the last decade. In addition, results seem to suggest that the employees’ and companies’ characteristics, as well as sector and region of operation explain some of the variation in likelihoods of companies and employees, respectively, offering and taking up EFP schemes.

Research limitations/implications

Due to data limitation, our analysis lacks a dynamic assessment of the relationship between parameters. Studies that exploit longitudinal data are suggested to follow this paper.

Originality/value

This paper contributes to the existing empirical literature by examining jointly the determinants of financial participation from both employers’ and employees’ perspective.

Details

Sharing Ownership, Profits, and Decision-Making in the 21st Century
Type: Book
ISBN: 978-1-78190-750-4

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Book part
Publication date: 16 September 2014

Sidney M. Greenfield

This conceptual paper examines the claim of ahistorical, transcultural universality in aspects of Enlightenment thinking as it has been embedded in the assumptions of…

Abstract

Purpose

This conceptual paper examines the claim of ahistorical, transcultural universality in aspects of Enlightenment thinking as it has been embedded in the assumptions of classical economic theory. Specifically, with respect we query to presupposing rationality and maximization, that all nations are on an evolutionary course to betterment conceptualized as development and progress.

Design/methodology/approach

Using historical data, examined from a cross-cultural perspective, the arguments put forth in England in the late seventeenth century to justify the enclosures and private property, that led to revolution, are shown to have introduced new institutions, including private property, entrepreneurship and self-regulating markets.

Findings

Maximizing behavior is shown to be the result of successive generations being socialized under the new institutional arrangements that, conflated with modernity, were then taken to the Americas and South Asia as part of British colonial/imperial expansion.

Theoretical implications

When economic theory is examined in its cultural and historical context it is just one of a large number of possible cultural patterns.

Practical implications

If contemporary economic and social institutions, and the behaviors they produce, are but one of a number of alternative possibilities, many of the problems facing so many can be rethought and perhaps ameliorated with new institutional arrangements.

Details

Production, Consumption, Business and the Economy: Structural Ideals and Moral Realities
Type: Book
ISBN: 978-1-78441-055-1

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Article
Publication date: 1 September 2006

Tomás M. Bañegil Palacios and Ramón Sanguino Galván

This article seeks to study the implementation of an intellectual capital model in a network of cities.

Abstract

Purpose

This article seeks to study the implementation of an intellectual capital model in a network of cities.

Design/methodology/approach

This article provides a case study consisting of 25 key development institutions from six different border cities in Spain and Portugal.

Findings

Using the SWOT methodology, a set of strategic criteria was established to guide local authority decision making. An internet‐based technology platform, with a registered brand, has been set up and is currently functioning (www.redkognopolis.org). One of the main findings of the case concerns the use of key organizations. Certain aspects have been identified which need to be improved in the future.

Research limitations/implications

Although the interpretations offered are plausible in the context of the case studies, it may not be correct to generalize to other situations.

Originality/value

The proposal has introduced several innovative elements: it is a network, where the city entities work together by sharing knowledge; it consists of small cities; and it involves cross‐border interaction among Spanish and Portuguese regions. Formulas have been found to increase cooperation.

Details

Journal of Knowledge Management, vol. 10 no. 5
Type: Research Article
ISSN: 1367-3270

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Book part
Publication date: 12 February 2013

José H. Bortoluci and Robert S. Jansen

While sharing fundamental similarities with other colonial and post-colonial experiences, Latin America has a unique history of having been the proving ground for early…

Abstract

While sharing fundamental similarities with other colonial and post-colonial experiences, Latin America has a unique history of having been the proving ground for early Spanish and Portuguese imperial projects, of having experienced a relatively long duration of – but also historically early end to – these projects, and of negotiating a particular and complex trajectory of internal and external post-colonial relations. What can the study of this distinct colonial and post-colonial experience contribute to a broader program of postcolonial sociology? Conversely, what can a revitalized postcolonial sociology contribute to the study of Latin America? This article develops provisional answers to these questions by reviewing major currents in South and North American scholarship on the Latin American colonial and post-colonial experience. Some of this scholarship self-consciously identifies with broader movements in postcolonial studies; but much of it – both historical and contemporary – does not. By bringing together diverse strands of thought, this article sheds new light on what postcolonialism means in the Latin American context, while using the comparative leverage that this set of often overlooked cases provides to contribute to a new program of postcolonial sociology.

Details

Postcolonial Sociology
Type: Book
ISBN: 978-1-78190-603-3

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