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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 qualitative study aims to fill gaps in a widely studied and relevant organizational feature: the alignment between information technologies and business strategies.

This research is a qualitative study. The authors used focus groups, content analysis and semantic networks as research approaches to identify the main factors that prevent or foster such alignment.

Results reveal a leading role of innovation, organizational culture, access to information and financial factors that could promote or inhibit alignment and competitiveness.

This research was conducted only in small and medium organizations in Mexico, which represents about 52% of the Mexican Gross Domestic Product (for Mexico as one of the leading trade partners of the USA).

In this paper we ask: “What are the opportunities and challenges that creative methods pose in terms of conducting research processes with indigenous peoples impacted by emergencies and disasters?” To do that, we critically examine the creative and collaborative methodological approaches applied in the research project, Moving with Risk: Forced Displacement and Vulnerability in Colombia. This project sought to understand the trajectories of risk of families who were forcibly displaced as a result of the armed conflict in Colombia and resettled in areas at risk of disaster.

This article is intentionally written from the perspective of the researchers’ positionality. In doing so, we embrace writing that is situated and embodied in the researcher’s experiences and positionalities. This reflexive writing allows us to question the methodological experience of the research project we are analysing and, at the same time, ourselves, “the researchers” be questioned by it.

In this paper, we show how creative methods and participatory research can foster awareness and become the basis for inclusive and reciprocal research processes with indigenous communities in disaster studies. Specifically, we show that the use of creative methods helped us recognise that agency needs to be framed in collective spaces with the indigenous women we were working with and in relation to their livelihoods needs. We argue that finding spaces to conduct collaborative research and recognize agency is inextricably related to how the researchers reflect on their positionality.

This article contributes to critical perspectives in Disaster Studies and to an overall understanding of the role that creative methodologies play in research processes with people affected by disasters. It provides a novel perspective on the opportunities and challenges of applying arts-based methods in disaster risk studies with indigenous communities in Latin America.

There does not exist any precise definition of ‘development’. In view of the indispensability of an interpretation of this concept a degree of speculation seems to exist in a development process. This is the reason this chapter has been included in this work. No scholar has precisely defined ‘development’ and ‘developing’ countries. It is believed that indigenous people know best what would be most suitable for them for development of their country. However, any discussion of these topics becomes incomplete, controversial, etc. in the absence of any precise definition. This chapter is no exception to this although an attempt has been made to outline development.

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.

This study aims to investigate the effect of total external debt stock on economic growth of the East African Community (EAC) bloc.

The study applies balanced panel data for seven of the eight EAC member states, spanning the period from 2013 to 2022, and uses panel data models, i.e. pooled ordinary least squares, random and fixed effects models.

The findings reveal a significant positive correlation between total external debt stock and economic growth, supporting the economic theory that reasonable levels of borrowing can stimulate economic growth, particularly when funds are channeled into productive activities. However, the relationship between foreign direct investment and economic growth lacks statistical significance, indicating challenges in attracting sufficient investment for substantial growth within the EAC bloc. Trade openness shows a negative and statistically insignificant correlation with economic growth. Additionally, the study finds a positive and significant correlation between the unemployment rate and economic growth, while the inflation rate demonstrates a positive but statistically insignificant relationship with economic growth.

The study recommends improvements in debt management practices, enhancements in the business environment, infrastructure investments, a reassessment of trade policies and initiatives to stimulate job creation and SME development. More importantly, governments should focus on expanding the tax base in ways that stimulate growth, thereby reducing reliance on external debt.

This study is unique as it revisits the effect of external debt stock on economic growth following Somalia’s recent membership in EAC bloc.

This study aims to explore the relationship between the innovation capacity and performance of manufacturing firms in the Ecuadorian pharmaceutical and chemical sectors using strategic foresight analysis.

From an extensive literature review, the fundamental variables related to manufacturing firms’ innovation for better performance were identified. Six hypotheses and actions were proposed related to financing, economic resources, capacities and research and development. Several scenarios were tested through foresight methodology to determine the more appropriate to be implemented by manufacturing firms over the next five years.

Scenario 01, where all the hypotheses resulted positive, has a 15.3% probability of occurrence. The results offer a relevant understanding of the behavior of the variables proposed as strategic actions for the sector.

To the best of the authors’ knowledge, foresight methodology is applied for the first time to analyze the manufacturing sector in Ecuador. The authors propose a plan of action from the strategic scenario identified in this study, supporting the development of the industrial sectors under study.

Tourism, Technology and Climate Change: The tourism industry is indispensable both for its socio-cultural offerings and its profound economic implications. The economic multiplier effects inherent in the drivers of tourism can stimulate the regional economy even before these areas emerge as tourism meccas. While vast amounts of research have detailed tourism's overarching significance, there is an evident void in understanding its multifaceted impacts, particularly where technological advances, environmental performance (EP) and economic benefits converge. A thorough examination of 907 research records led to this chapter, which identifies these gaps by referencing nine observational and 11 intervention studies. Achieving a Cohen's kappa value of 0.75, the authors note a strong consensus among reviewers, adhering to Cohen's (1940) standards. The findings from the first quarter highlight several areas within the tourism industry that have been under-researched. Particularly, the integration of technology, from ATM infrastructures enhancing tourist financial experiences to digital platforms elevating traveller education and awareness, and tech-driven solutions addressing demographic and ethical considerations in tourism, remains insufficiently explored. Additionally, the authors recognise an existing gap in knowledge regarding the nexus between tourism development and its climatic repercussions, especially before tourism ventures are fully realized. This chapter aims to channel future research into these lesser-trodden areas, fostering a comprehensive grasp of tourism's evolution in the face of rapid technological advancements and its interplay with environmental shifts.