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This study analyzes the factors behind the decisions made by the largest listed Chilean companies that mandatorily adopted the International Financial Reporting Standards (IFRS) in 2009 to present comparative IFRS financial statements that year. The authors focus on the role of the expected impact of the change in the accounting standards on a company's financial position as a determinant of this decision.

The sample comprises 105 nonfinancial companies, of which 57 decided to present comparative IFRS financial statements (full adoption) and 48 did not (proforma adoption). Logistic regression is employed to model the decision of interest.

The decision for full adoption is positively associated with the company's expectation that the change in the accounting standards would improve its financial position, albeit only up to a certain threshold, as evidenced by their inverse U-shaped association.

IFRS adoption in Chile creates a unique scenario that allows us to contribute to the literature on the determinants of voluntary disclosure by focusing on a specific case in which the decision to disclose comparative financial statements is associated with mandatory IFRS adoption. The present study provides evidence that opportunistic behavior influences this decision.

The purpose of this paper is to analyse the level of corporate social responsibility (CSR) development, in accordance with the dimensions of Maon et al.’s (2010) model, which could be achieved when organisations adopt the EFQM model, as well as how the EFQM model can foster this CSR development.

The research method chosen was a qualitative methodology involving multiple case studies. The empirical research relies on an in-depth study of four cases of organisations recognised by the EFQM model in Spain.

The findings show that, although a higher commitment to the EFQM model implies a greater level of CSR development, with the knowledge and attitudinal dimensions more developed than others, organisations still have to make CSR an internalised management ideology.

The very nature of the process of EFQM assessment does not ensure uniformity in all aspects of management. Limitations that are inherent to case studies: factors that can be chosen by the researcher, such as geographical location, size, sector and ownership, can have an influence on the characteristics of the CSR practices that are found.

This study contributes to the literature on excellence by approaching the EFQM model as a tool to integrate CSR issues into management.

A relationship between commitment to excellence and CSR development does exist.

To the best of the authors’ knowledge, no previous analysis has been performed to address the potential relationship between CSR development in accordance with Maon et al.’s (2010) model and commitment to excellence.

This paper aims to examine whether companies engaging in corporate philanthropy, a component of corporate social responsibility (CSR), disclose information about such activities publicly on their websites, analyze whether there is a relation between the kind of charitable giving (in-kind donations or financial gifts), the number of donation types, or the industry sector the company belongs to, the mention on the company website and whether there is a relation between communicate company corporate philanthropy and communicate other company CSR issues.

The research methodology was descriptive statistics research method. The data were collected during the months of June and July 2013 from the websites of 141 companies that had recently engaged in corporate philanthropy.

The study found that, surprisingly, a considerable portion of companies practicing corporate philanthropy do not disclose that information on their websites. This was especially the case when donations were made with product instead of in cash.

This study quantifies the fact that many companies engage in CSR through corporate philanthropy but do not communicate those activities to a wider public. This can be seen as a missed opportunity to take advantage of a variety of positive effects that companies related to CSR benefit from. On the other hand, it can also be interpreted as a missed opportunity for the NGOs to encourage their donors to “come out” with their philanthropic activities.

Accordingly, this paper aims to perform a diagnosis on the inclusion of gender skills in all of its official degree programmes, for the purpose of drafting a best practices guide that may serve as motivation to include mainstreaming and specific skills in “teaching practice”.

This research analyses how European standards have been transferred to the teaching programmes of a Spanish university with more than 60,000 students, the University of Seville (US), the third largest in Spain. A content analysis of 4,643 undergraduate degree programmes has been carried out for all branches of knowledge.

The authors have established the scant presence of the gender perspective in the teaching projects of the US. Over 80% of them do not comply with the regulations in this regard. The second hypothesis, namely, that there are differences between fields of knowledge when complying with the mandatory transversal application of the gender perspective, has also been substantiated. This is especially the case in the natural sciences and engineering and architecture.

The results illustrate the little echo of the regulations in the teaching projects and the existence of important differences when it comes to the gender perspective according to the branches of knowledge. To the best of the authors’ knowledge, this is the first research to carry out a study of this nature in all the degrees taught at a university and provide evidence of the need to modify equality policies in the university environment.

This study aims to contribute to the professional competency approach in Education for Sustainability (ES) from the perspective of complexity and to the assessment of these competencies.

A qualitative research process was used, which consisted of two main phases: a documentary analysis of the internationally accepted frameworks about professional competencies in ES and complexity and a case study. The context was the Learning Camp of Cistercian Monasteries (Catalonia, Spain), and two educators participated in this camp.

The main outcomes are: a framework of professional competencies in ES from a complexity perspective, called CESC, and a rubric, as an assessment tool for professional competences in ES.

Based on the results, the author’s can state that this research is a contribution to the ES competency approach and it rectifies the lack of assessment tools in this area. The CESC is a theoretical contribution that facilitates educators’ development of ES competencies based on complexity. The design of the rubric with a high level of applicability and transferability is a methodological contribution which facilitates the assessment of these competencies by educators, as individuals, and educational teams. Related to the case study, several guidelines are proposed regarding the need for educator training to advance in the mobilisation of competencies in ES.

The purpose of the paper is to benchmark two ISO 9001:2000 based quality management systems, one in the Universitat Autònoma de Barcelona, Spain, and the other in Kuopio University, Finland.

The paper is a case study in which both libraries' approach to the building of their quality management system are compared.

The ISO 9001:2000 guides institutions so that they will develop their quality management systems along similar lines. Both libraries have devised the same kinds of solutions to the key points of the standard and it has helped them to develop their services and analyze how they have succeeded in this task.

The paper is based on the experiences of two libraries.

The paper gives examples for the implementation of the ISO 9001:2000 quality standard inside an academic library.

The paper provides ideas on how a quality system is best developed.

In entrepreneurship courses, the case would allow discussing the contribution of social innovation. On the other hand, in strategy courses the case would allow proposing the business model for a social enterprise, to evaluate the creation, delivery and capture of value of a social enterprise. Depending on the course and approach you want to give to the case discussion, it can serve as support for the following objectives: arguing the contribution of social innovation to solve problems in a region; propose the resources and value proposition of the business model of a social enterprise; and attitudes promotion: understand the importance of ethics and responsibility in the development of social enterprises.

The case addresses the opportunity of the school “Brillo de Luna,” when developing social entrepreneurship, which requires projection, evaluation and management support. In this context, the director of the school must propose a business model that is sustainable in the long-term in the market and that generates shared value. The institutional relationship of the school “Brillo de Luna” with the Cristalchile company, through the social entrepreneurship of glass recycling, could generate economic, environmental and social value to the school community and the company.

Courses in which the case could be applied: entrepreneurship and strategy.

Teaching Notes are available for educators only.

CSS 3: Entrepreneurship.