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After COVID-19, the current situation is more VUCA than ever. Tourism has shown great resilience but has been recently truncated. The question is how tourism destinations have coped with the pandemic and how are they preparing for other impacts in the future? This chapter analyses how Spanish tourism stakeholders have coped with the pandemic and whether tourism destinations are prepared for other hazards. It proposes a comparison of the preparations that have been made to deal with the crisis in the sector with those that are being made to deal with tsunamis. Even if this comparison may seem surprising, in both cases, we are dealing with the preparation for a hazard that affects a tourist destination. In view of this unprecedented situation, it has become clear that tourist destinations are vulnerable to different events that may occur, and risk management is necessary to be able to deal with all situations. This has shown that other hazards less frequent in Spain, such as tsunamis, have been relegated. Knowing how both hazards have been dealt with in the Spanish tourism sector will help to highlight weaknesses in planning. This will involve some anticipation and will avoid planning and management on the fly.

The purpose of this paper is twofold. First, it identifies whether sustainability reporting has become an institutionalized cultural norm in the daily routines and organizational practices of Spanish public hospitals. Second, it finds out why sustainability reporting has become (or not) an institutionalized norm in the Spanish public hospital field.

To accomplish the research aims, the authors have adopted a qualitative method approach by combining two main data sources: (1) a documentary analysis of reports published by 60 Spanish public hospitals that consistently maintained their commitment to this activity over the past 10 years; and (2) a semi-structured interview with seven hospital managers and with seven participants from professional organizations.

The authors have found that sustainability reporting has not become an institutionalized practice in the Spanish public hospital setting. Based on the notion of normativity, the findings indicate that the institutional conditions that support the emergence of a norm are not met (Bebbington et al., 2012). In particular, the lack of a coherent normative framework, the absence of congruence with previous similar practices and the lack of clarity in the norm explain why a reporting norm has not emerged. Currently, the societal context has not developed an appropriate discourse around the development of sustainability reporting in the Spanish public sector.

The contribution of this research is double: (1) From a practical level, this paper contributes to the accounting literature by analyzing the development of sustainability reporting practices in the public sector; (2) According to the notion of normativity, the novelty of this paper is to explore whether a sustainability reporting norm emerges in Spanish public hospitals.

This paper aims to study the suitability of a selection of 3D printing liquid photopolymer resins for their application in the cultural heritage context.

The main concerns regarding the conservation and restoration of cultural assets are the chemical composition and long-term behavior of the new materials that will be in contact with the original object. Because of this, four different LED curing resins were exposed to an accelerated aging procedure and tested to identify the materials which demonstrated a better result. Some specific properties of the material (color, glossiness, pH and volatile organic compound emissions) were measured before and after the exposure.

Some of the properties measured reported good results demonstrating a decent stability against the selected aging conditions. The main changes were produced in the colorimetric aspect, probably indicating other chemical reactions in the material. Likewise, a case study could be also executed to demonstrate the usefulness of these materials in the cultural field.

It is necessary to study in more detail the long-lasting behavior of the materials employed with these technologies. Further analysis should be carried out highlighting the chemical composition and degradation process of the materials proposed.

This paper contributes to the introduction of curing 3D printing resins in the restoration methodologies of cultural assets. For this, the study of a selection of properties represents the first stage to suggest or reject their use.

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.

The management of inter-regional basins in the Spanish case is a clear example of the complexity of water policy. The entry into force of the Water Framework Directive changed the objective and design process of public policy, prioritizing the conservation of river ecosystems and establishing the mandate for participation and inter-administrative coordination. This expanded the number of participants, creating a network of public and private actors with different interests and perceptions, bringing the water issue closer to what is often referred to in public policy as a wicked problem. In this chapter, we highlight how the Spanish political sphere has approached water policy in this new context, paying special attention to the role played by river basin organizations. To this end, we deal with two conflicts: the first concerning the Ebro Delta and the second on the water transfer between the Tajo and Segura rivers. Both cases show the inability of the central bodies of the State, the autonomous communities, and private agents to reach a consensus on water policy, which ends up shaping a decision-making system in which, although the legislative resources of the stakeholders are key, and the policy capacity of the basin organizations is reduced.

The shift toward a circular economy (CE) represents a collaborative endeavor necessitating the presence of efficient frameworks, conducive contexts and a common comprehension. This research serves as a pivotal stride towards this goal, presenting an exclusive prospect for the investigation and fusion of these frameworks, with particular emphasis on the Quintuple Helix Model (5HM), into a unified theoretical framework that underscores the core principles of the CE. This study is centered on three pivotal questions aimed at decoding the CE transition in specific regional settings.

Adopting an abductive approach firmly anchored in a two-stage qualitative process, this study specifically merges the foundational principles from institutional theory, entrepreneurship literature and CE frameworks to provide insights into the dynamics of circular ecosystems, with a specific focus on the Huelva region in Spain.

The findings demonstrate significant potential in the CE, ranging from the integration of product and service systems to innovations in eco-industrial practices. Yet, a notable deficiency exists: the absence of institutional entrepreneurs, highlighting the essential role that universities can play. As recognized centers of innovation, universities are suggested to be key contributors to the transformation toward a CE, aligning with their societal and economic responsibilities.

This study highlights the importance of managing relationships with entities like SMEs and policymakers or academia for effective CE adoption. Policymakers can refine strategies based on the research’s insights, while the impact of university-driven circular ecosystems on sustainable societies is another crucial area for research.

The sustainability models cited in CE literature may not be comprehensive enough to prevent problem shifting, and it can be argued that they lack a sound theoretical and conceptual basis. Furthermore, the connections between sustainability objectives and the three levels of the CE operating system remain vague. Additionally, there is insufficient information on how regions foster the involvement of the environment in fivefold helix cooperation and how this impacts the CE.

Heritage education is currently a consolidated discipline, which advocate for a holistic vision of heritage. In this sense, this research aims to study the heritage conceptions, perceptions and learning context amongst primary and secondary students, comprehensively and fully.

This research focuses in Andorra, a country in the Pyrenees, where there are three different education systems. This allowed the study to obtain a sample of 1,235 primary and secondary students, throughout a structured questionnaire that was previously designed and validated ad hoc.

In general terms, the results show that around half of the students have a holistic view of heritage; however, natural and historical elements are highlighted as the ones they learn from the most, especially through visits in situ. Moreover, the students’ perceptions of heritage show that over a 90% of students believe it is important to safeguard because it is connected to nature and culture preservation.

This research is included in a greater scope project that also considers other agents in the education community that belong to formal and non-formal spheres. In addition, it is the first investigation where the field of heritage education is studied globally in an entire country, considering primary and secondary education students.

This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.

The research is based on in-depth, semistructured interviews with partners of the main audit firms operating in the Spanish market. This qualitative approach provides a precise identification of the cause-effect relationships of the new measures introduced by the European audit regulation.

The findings indicate that, based on auditors’ opinions, the costs of the main regulatory changes outweigh the benefits. The European Union (EU) Audit Regulation imposes more demanding provisions, such as an extended auditor’s report, mandatory audit firm rotation, more banned nonaudit services and stricter quality controls, resulting in substantial side effects on audit activity and the audit market. This could undermine the objective of enhancing the quality of audit services.

To the best of the authors’ knowledge, this is the first study to analyze the effect of the 2014 EU regulatory reform on audit activity, audit market and audit outcome based on auditors’ perceptions. The findings may be of interest to academics, professionals and regulators alike, as they offer valuable insights for assessing the effectiveness of the new audit provisions. Additionally, the qualitative methodology used facilitates a causal analysis of the key elements introduced by the regulations, potentially paving the way for future research avenues.

It was to investigate whether gender diversity – gender balance – within political municipal government teams affected the municipal indebtedness. Government ideology, the gender of the mayor and the wealth of the municipal environment were considered as moderators.

We used GMM estimators on two dynamic models and a sample of 144 Spanish municipalities with more than 50,000 inhabitants for the period 2013–2022.

Gender diversity within government teams reduces the municipal debt. Furthermore, the government right-wing ideology and the female gender of the mayor are robust moderators of the effects of the gender diversity within government teams on institutional indebtedness.

The differences in financial autonomy and powers to apply public policies by municipalities in the different countries, as well as some differential aspects within the right-wing ideological spectrum, may condition our findings. Within relational demography, gender diversity impacts municipal performance, opening the way to explore other relations in future research.

The tendency to implement legislation to try to achieve high gender balances within political decision-making bodies generates higher gender diversity, and our research shows that it leads to a better financial performance, a matter of transcendental importance for EU, credit rating agencies, and lenders.

This study provides new knowledge about the effect of gender within political decision-making bodies on municipal budgetary management. It is the first research analysing the impact of gender balance in the strict sense within decision-making bodies on municipal indebtedness.

This paper aims to focus on the evolution of nonprofit cultural institutions in Mexico and their relationship with Spain, regarding the four traditional elements of a marketing mix. Specifically, this paper examines marketing advancements in the digital environment, placing emphasis on the virtual exhibition Códices de México: Memorias y Saberes, as well as the marketing activities related to prehispanic and novohispanic codices between 2010 and 2022.

The first part of the present study provides a chronological framework based on the four components of a marketing mix, illustrating the transition of Mexican and Spanish public cultural institutions from their foundations to current times. It particularly provides insight into their recent accomplishments in the digital environment, underscoring potential networking areas. The second part offers an in-depth examination of the exhibition Códices de México: Memorias y Saberes (INAH 2015) and a review of digital sources from Mexican government entities to investigate marketing activities related to prehispanic and novohispanic codices.

Due to the historical approach used to document the transition of nonprofit cultural institutions in Mexico and Spain to the digital era, this article sheds lights on co-joint efforts in the digital marketing domain around prehispanic and novohispanic codices. Additionally, it illustrates the activities used by Mexican cultural institutions during the past two decades to disseminate knowledge on codices.

Regarding the methodological aspects of using historical resources through digital archives, this study solely comprised marketing activities reported in the records available on the official portal of cultural institutions.

This study argues for the utility of the four components rooted in a traditional marketing mix as a tool to illustrate the evolution of marketing practices within the cultural heritage domain. It also highlights the role played by cultural institutions in Mexico and Spain in the digital environment to strategically network around cultural heritage. Additionally, it sheds light on the implementation of methods for presenting Mexican codices grounded in virtual terrain.