Listar COFIN_Articles por autoría "e238d479-b221-402e-b4b7-e09dee3589a7"
Mostrando ítems 1-11 de 11
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Capturing the Invisible Wealth in Nonprofits to Overcome Myopic Perceptions
Fuertes, Iluminada; Cabedo, J. David; Jimeno García, Inmaculada C. MDPI (2020)Since nonprofits use third-party funds for their activities, they are often perceived as resource managers or spending units, instead of being considered as social wealth generating entities. The aim of this study is to ... -
Climate-related prudential regulation tools in the context of sustainable and responsible investment: a systematic review
Hidalgo-Oñate, Diego; Fuertes, Iluminada; Cabedo, J. David Taylor & Francis (2023)Several major economies have already committed to achieving a carbon-neutral economy by 2050, in accordance with the Paris Agreement. The banking system in all countries has a key role to play in supporting the transition ... -
Climate-related prudential regulation: emerging perspectives and policy implications
Hidalgo-Oñate, Diego; Fuertes, Iluminada; Cabedo, J. David Elsevier (2024-01-12)This article reviews the literature on climate-related prudential regulation, identifying the most relevant articles published in the last two years. The study is situated within the recent developments of this regulation ... -
Clustered firms and solvency in the Spanish ceramics industry
Cabedo, J. David; Fuertes, Iluminada; Maset-Llaudes, Amparo; Tirado-Beltrán, Jose Miguel Institute of Research Engineers and Doctors (2015)There is a vast literature on the advantages of agglomeration due to positive externalities arising within industrial concentrations like clusters or industrial districts. Empirical studies strongly suggest these benefits ... -
¿Contribuyen los cuestionarios online a mejorar el rendimiento en una evaluación sumativa? Una experiencia en el área de Contabilidad
Fuertes, Iluminada; GILL DE ALBORNOZ NOGUER, BELEN; Viciano Romero, Juan José Asociación Española de Contabilidad y Administración de Empresas - AECA (2015)Son muchas las ventajas de los cuestionarios online como herramienta de evaluación. Pero, como todas las actividades desarrolladas a través de plataformas virtuales, escapan al control del docente, lo que podría reducir ... -
Donor Reaction to Non-Financial Information Covering Social Projects in Nonprofits: A Spanish Case
Tirado-Beltrán, Jose Miguel; Fuertes, Iluminada; Cabedo, J. David MDPI (2020)The notion of accountability in nonprofits suggests that these organisations should disclose financial and non-financial practices following a holistic model. In practice, the interest of both managers and researchers has ... -
Improving and measuring transparency in NGOs: A disclosure index for activities and projects
Cabedo, J. David; Fuertes, Iluminada; Maset-Llaudes, Amparo; Tirado-Beltrán, Jose Miguel Wiley (2017)Nongovernmental organizations (NGOs) are establishednot with the aim of making profits but rather to providesocial values by implementing different projects andactivities. Transmitting complete information about theseprojects ... -
Information on social impact at NGOs. The case of the Spanish charitable foundations
Cabedo, J. David; Fuertes, Iluminada; Jimeno, Immaculada; Tirado-Beltrán, Jose Miguel; Maset-Llaudes, Amparo Seek Digital Library (2017-04)Within the Spanish legislation, the requirements for inf ormation disclosure depend on the kind of organization. Most of Spanish Non - Governmental Organizations (NGOs) work as charitable foundations ... -
Las aportaciones del apoyo social al capital social: propuesta de un modelo integrado y convergente
Fuertes Eugenio, Ana María; Agost-Felip, Mª Raquel; Fuertes, Iluminada; Soto Personat, Grisela Centro Investigación Información Economía Pública Social y Cooperativa, CIRIEC-España (2013-04)El capital social ha adquirido recientemente una importancia notable en todas las disciplinas de las ciencias sociales. Su carácter multidisciplinar, su intangibilidad y su naturaleza circular constituyen importantes ... -
Migration networks and return expectations. The case of Romanians in Spain
Maset-Llaudes, Amparo; Fuertes, Iluminada (2015)In recent years, studies concerning interpersonal relations and their various implications are increasingly being taken as a basis for analysing the migration process, to determine the nature and impacts of migratory ... -
Reporting Sustainable Development Goal 12 in the Spanish food retail industry. An analysis based on Global Reporting Initiative performance indicators
Vallet-Bellmunt, Teresa; Fuertes, Iluminada; Flor, M. Luisa Wiley (2023)Companies play a significant role in addressing the challenges of the SustainableDevelopment Goals (SDGs), and sustainability reporting is a strategic tool for decisionmaking and impact disclosure. This study assesses food ...