Listar Departament: Finances i Comptabilitat por autoría "a9f93aff-2009-454e-8e7b-8b2c85831480"
Mostrando ítems 21-40 de 40
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Materiality Analysis for CSR Reporting in Spanish SMEs
Muñoz-Torres, María Jesus; Fernandez-Izquierdo, Maria Angeles; Rivera-Lirio, Juana M.; León Soriano, Raúl; Escrig-Olmedo, Elena; Ferrero-Ferrero, Idoya International School for Social and Business Studies (2013)Most corporate social responsibility (CSR) standards have not been designed to be implemented in small and medium sized enterprises (SMEs). Given that 99% of Spanish companies are SMEs, this study aims to propose ... -
Measuring Corporate Environmental Performance: A Methodology for Sustainable Development
Escrig-Olmedo, Elena; Muñoz-Torres, María Jesus; Fernandez-Izquierdo, Maria Angeles; Rivera-Lirio, Juana M. Wiley (2015-08-22)Assessing corporate environmental performance (CEP) that is both comprehensive and consistent with sustainable development both for society and companies, while at the same time taking heed of the facts and interests of ... -
Microfinance institutions fostering sustainable development
García-Pérez, Icíar; Muñoz-Torres, María Jesus; Fernandez-Izquierdo, Maria Angeles Wiley (2018)The microfinance sector is considered an important contributor to the expansion of formal financial systems. It plays a significant role in sustainable development. Microfinance institutions (MFIs) as key actors in the ... -
Microfinance Institutions Fostering Sustainable Development by Region
García Pérez, Icíar; Fernandez-Izquierdo, Maria Angeles; Muñoz-Torres, María Jesus MDPI (2020)In the last few years, considerable attention has been paid to microfinance as a relevant participant in the formal financial system, whose target audience is people who are otherwise at risk of financial exclusion. In ... -
Microfinance literature: A sustainability level perspective survey
García-Pérez, Icíar; Muñoz-Torres, María Jesus; Fernandez-Izquierdo, Maria Angeles Elsevier (2017-01)Since the early microcredit programs up to the present, microfinance has grown exponentially, as it has the academic interest on it as a research subject. Considering that this sector has impact in terms of sustainability, ... -
Rating the Raters: Evaluating how ESG Rating Agencies Integrate Sustainability Principles
Escrig-Olmedo, Elena; Fernandez-Izquierdo, Maria Angeles; Ferrero-Ferrero, Idoya; Rivera-Lirio, Juana M.; Muñoz-Torres, María Jesus MDPI (2019)Environmental, social, and governance (ESG) rating agencies, acting as relevant financial market actors, should take a stand on working towards achieving a more sustainable development. In this context, the objective of ... -
Revisiting the Relationship Between Corporate Stakeholder Commitment and Social and Financial Performance
Rivera-Lirio, Juana M.; Muñoz-Torres, María Jesus; Moneva Abadía, José Mariano Wiley (2017)This study delves into the long-term relationship between social and financial performance of organizations. The aim of this study is to analyse the evolution of this relationship during the global financial crisis to ... -
SDG reporting: an analysis of corporate sustainability leaders
Ferrero-Ferrero, Idoya; Muñoz-Torres, María Jesus; Rivera-Lirio, Juana M.; Escrig-Olmedo, Elena; Fernandez-Izquierdo, Maria Angeles Emerald Publishing Limited (2023)Purpose This study aims to empirically analyze a sound commitment and a consistent integration of sustainable development goals (SDGs) in the corporate reporting and management systems of companies that have a leading ... -
Social Life Cycle Analysis of Textile Industry Impacts for Greater Social Sustainability of Global Supply Chains
Muñoz-Torres, María Jesus; Fernandez-Izquierdo, Maria Angeles; Ferrero-Ferrero, Idoya; Escrig-Olmedo, Elena; Rivera-Lirio, Juana M. MDPI (2023)Solutions will be effective if they are aligned with the problems that they are trying to solve. This paper studied the most relevant social impacts of the textile industry and how appropriately textile companies manage ... -
Stakeholder engagement in sustainability reporting in higher education An analysis of key internal stakeholders' expectations
Ferrero-Ferrero, Idoya; Fernandez-Izquierdo, Maria Angeles; Muñoz-Torres, María Jesus; Bellés-Colomer, Lucía Emerald (2018)Purpose The purpose of this study is to improve the understanding of stakeholder engagement in the context of sustainability reporting (SR) for higher education institutions (HEIs), together with the materiality principle ... -
Sustainability materiality matrices in doubt: may prioritizations of aspects overestimate environmental performance?
Ferrero-Ferrero, Idoya; León Soriano, Raúl; Muñoz-Torres, María Jesus Taylor & Francis (2020-07-13)This study builds on the research gap that arises from the consistency analysis of the GRI-materiality approach with other prioritization approaches. The main objective is to explore to what extent corporate environmental ... -
Sustainable Developement and the Financial System: Society's Perceptions About Socially Responsible Investing
Escrig-Olmedo, Elena; Muñoz-Torres, María Jesus; Fernandez-Izquierdo, Maria Angeles Wiley (2012-11)The debate surrounding the financial needs of investors and the impact on society of investment is considered to be an important research topic due to the growth of socially responsible financial markets. The main objective ... -
Sustainable development goals in the hospitality industry: a dream or reality?
Ferrero-Ferrero, Idoya; Muñoz-Torres, María Jesus; Rivera-Lirio, Juana M.; Escrig-Olmedo, Elena; Fernández Izquierdo, María Ángeles Emerald Insight (2023)Purpose – The purpose of this paper is to explore how effectively leading sustainable hotels have integrated Sustainable Development Goals (SDGs) into their reporting. The main aim is to pinpoint areas for improvement ... -
Sustainable development in the Spanish region of Valencia and the social responsibility of SMEs. A multi-stakeholder vision on the role of public administrations
Rivera-Lirio, Juana M.; Muñoz-Torres, María Jesus Taylor & Francis (2010)The complexity associated with the public and private management of sustainable development is causing the increasing involvement of various European Union governments in issues related to the social responsibility of ... -
Sustainable supply chain management in a global context: a consistency analysis in the textile industry between environmental management practices at company level and sectoral and global environmental challenges.
Muñoz-Torres, María Jesus; Fernandez-Izquierdo, Maria Angeles; Rivera-Lirio, Juana M.; Ferrero-Ferrero, Idoya; Escrig-Olmedo, Elena Springer (2020-05-08)In a global context, it is crucial to measure and report the corporate sustainability impacts taking into account what is happening along the whole supply chains. The objective of this study is to analyze whether environmental ... -
The Effect of Environmental, Social and Governance Consistency on Economic Results
Ferrero-Ferrero, Idoya; Fernandez-Izquierdo, Maria Angeles; Muñoz-Torres, María Jesus MDPI (2016-10)This study aims to explore how environmental, social and governance (ESG) consistency impacts the firm performance, specifically, the relationship between ESG performance and economic performance (EP). This study posits ... -
The Effectiveness of the public support policies for the european industry financing as a contribution to sustainable development
Rivera-Lirio, Juana M.; Muñoz-Torres, María Jesus Springer Netherlands (2010)In recent years, the debate about the role of the Public Institutions in the fields of corporate social responsibility and sustainable development has gained momentum. Nevertheless, the ambiguity of the latter concepts ... -
The impact of the board of directors characteristics on corporate performance and risk-taking before and during the global financial crisis
Ferrero-Ferrero, Idoya; Fernandez-Izquierdo, Maria Angeles; Muñoz-Torres, María Jesus Springer-Verlag (2012-07)Over recent years, the effectiveness of good corporate governance practices has received considerable attention by the financial literature. In the current global finance crisis, several practitioners, academic and regulators ... -
Top executive pay in Spanish banking system
Ferrero-Ferrero, Idoya; Fernandez-Izquierdo, Maria Angeles; Muñoz-Torres, María Jesus Cambridge University Press (2014-08)This study examines consistency between compensation systems and corporate performance. The main purpose is to analyse how the performance has affected the short-term executive pay in Spanish banking system during the ... -
Transitioning the agri-food system. Does closeness mean sustainability? how production and shipping strategies impact socially and environmentally. Comparing Spain, South Africa and U.S. citrus fruit productions
Muñoz-Torres, María Jesus; Fernandez-Izquierdo, Maria Angeles; Ferrero-Ferrero, Idoya; Escrig-Olmedo, Elena; Rivera-Lirio, Juana M. Taylor and Francis (2022)Agricultural techniques and orchard management play an important role in food production sustainability and there is an increasing number of research papers that focus on food cradle-to-gate life cycle assessment. In ...