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The purpose of this paper is to analyse the loyalty of the tourists who visit a city with an important heritage event: The Holy Week Processions in the city of Popayán (Colombia), recognised by UNESCO as Intangible Cultural Heritage.

This research focuses on determining the mediating effect of the perception of the processions and the evaluation of the elements of the destination during a visit to the city by using a sample of 615 tourists. The software tool used in this research is the Smart partial least squares.

Results show that the motivations of the visitor are not enough by themselves to guarantee loyalty regarding the destination, but other variables are needed such as the perception of the processions and the evaluation of the elements of the destination, through which the motivation acquires a true meaning to secure the tourist’s loyalty.

The principal practical implication of this research is offering to the stakeholders involved in the promotion and organisation of this event an opportunity to undertake and review actions for improvement.

This research seeks to enlighten the interaction between heritage, sustainability and heritage in Latin America.

This paper aims to generate insights about the transformative potential of integrated reporting by exploring organisational adoption of non-financial reporting design archetypes available in the field.

Drawing on the concept of design archetype, this study conducts an exploratory interpretative based on qualitative semi-structured interviews and documentary analysis. The study is based on the Spanish integrated reporting field.

This study reveals that IIRC framework lacks the transformative potential to become an environmental disturbance for corporate reporting practice. It explains how organisations, in their attempt to seek coherence with underlying interpretative schemes, change their structural arrangements (structure, processes and systems) to adopt sustainability and integrated reporting design archetypes available in the field. Though organisational differences are portrayed, the transition from a sustainability-reporting archetype to an integrated-reporting archetype does not seem to be easily achieved.

Due to its exploratory nature, further investigation of the transformative potential of integrated reporting is needed to address intra-organisational factors such as internal stakeholder interests, organisational values, individual or collective agency to embed interpretative schemes into structural arrangements, and technical and managerial capabilities enabling action.

Findings inform practitioners and policymakers about the hindrances to integrated reporting implementation to be considered for prospective regulation and standardisation.

The study reflects on the difficulties for both mainstreaming sustainability to influence decision-making and developing reporting archetypes coherent with integrated thinking.

By focusing on archetype design, the paper provides insights to assess the transformative potential of integrated reporting.

The main purpose of this conceptual paper is drawing up a framework to assess the company responsibility regarding culture and fine arts. Since a rich cultural life requires variety and commitment to innovative and bold forms of cultural activity, the model should measure the corporate commitment to fostering axiological pluralism in the cultural sphere. A subordinate purpose is testing that model using primary data on the biggest Spanish listed companies. First, we define the corporate cultural responsibility (CCR) as a specific field of the corporate social responsibility. Second, we defend that corporate citizenship involves accepting some risks to be in line with the public expectations on arts and culture. Third, it is proposed an assessment model that takes into account the kind of cultural activities promoted by the firms, from conventional and uncommitted to innovative and provoking. The model makes possible to rank the companies according to the quality of their CCR and take into account the influence of size and sector. The model reveals whether firms support conventional versus challenging cultural activities. This should be taken into consideration both by CSR managers and policy makers. In spite of the mounting economic significance of symbols and creativity, there is still little literature that specifically addresses the role of firms regarding arts and culture as another facet of their responsibility as corporate citizens.

Academics, practitioners, and standard setters have highlighted the importance of focusing on the relevance of nonfinancial reporting disclosures, calling for a debate on how best to develop corporative communicative skills with different stakeholders to conduct proper materiality analysis. To this end, the need for an inclusive process is widely acknowledged, where engagement and close relationships between an organization and its various stakeholders are crucial to identifying the main issues that the company should consider in a materiality analysis. In this chapter, an analysis of integrated reporting (IR) will be performed as an innovative corporate communication instrument that offers a complete picture of corporate performance and the important role of the concept of materiality. Then, the concept of the materiality process will be explored in a set of Spanish early adopters of IR, which will help us understand IR technology within the organizational realm and will shed some light on the materiality determination process as a communicative tool. The study revealed five main themes connected to the materiality determination process: materiality conceptualization, sources of evidence on materiality, prioritization of stakeholder engagement, the perceived advantages of the process, and its problems. The final section will set out the future challenges of IR engagement and the research opportunities that are associated with this innovative form of communicative reporting.

Opportunity-driven entrepreneurship (ODEs) is a key to economic development. Consequently, the emigration of potential ODEs constitutes a barrier to the development of the country of origin. Thus, this study examines how the combined effect of subjective insecurity, corruption perception, subjective norm towards emigration, socioeconomic level and the entrepreneurial intention of potentially opportunity-driven university students can affect their propensity to emigrate.

A sample of students (N = 354) from the Technological University of the State of Zacatecas is surveyed, and a causal model based on the fuzzy set qualitative comparative analysis (fsQCA) configuration methodology is proposed.

The results suggest that future graduates are more likely to emigrate when their corruption and/or insecurity perceptions are high. In addition, the subjective norm is decisive when taking the decision to emigrate. Finally, in the specific cases of individuals with the highest entrepreneurial intentions as well, their perceptions of corruption and insecurity have a great influence.

This study addresses, from a cognitive point of view, the effect on ODEs of phenomena that are strongly prevalent in Mexico, such as citizen insecurity, corruption, poverty and the migratory tradition.

El emprendimiento por oportunidad es clave en el desarrollo económico de los territorios. De esta forma, la emigración de individuos potencialmente emprendedores por oportunidad constituye un freno al desarrollo del país de origen. Así, en esta investigación se estudia cómo el efecto combinado de la inseguridad subjetiva, la percepción de corrupción, la norma subjetiva hacia la emigración, el nivel socioeconómico y la intención emprendedora que presentan los estudiantes universitarios potencialmente emprendedores por oportunidad puede afectar a su propensión a emigrar.

Se emplea una muestra de alumnos (N = 354) de la Universidad Tecnológica del Estado de Zacatecas (UTZAC) y se plantea un modelo causal siguiendo la metodología configuracional fsQCA.

Los resultados sugieren que los futuros egresados presentan mayor propensión a emigrar cuando su percepción de corrupción y/o inseguridad son altas. De la misma manera, la norma subjetiva es determinante a la hora de tomar la decisión de emigrar. Finalmente, en el caso concreto de los individuos con mayor intención emprendedora también se aprecia una gran influencia de su percepción de corrupción y de inseguridad.

Este estudio aborda desde un punto de vista cognitivo el efecto sobre el emprendimiento por oportunidad de fenómenos muy presentes en México como son la inseguridad ciudadana, la corrupción, la tradición migratoria y la pobreza.