Listar Departament: Finances i Comptabilitat por autoría "a9f93aff-2009-454e-8e7b-8b2c85831480"
Mostrando ítems 1-20 de 40
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A comparative account of indigenous participation in extractive projects: The challenge of achieving Free, Prior and Informed Consent.
Klein, Laurence; Muñoz-Torres, María Jesus; Fernandez-Izquierdo, Maria Angeles Elsevier (2023-07)Indigenous peoples’ right to Free, Prior, and Informed Consent (FPIC) has been recognised as an important principle to ensure their meaningful participation in decision-making processes related to extractive projects. Yet, ... -
A framework for assessing corporate sustainability risks along global supply chains: an application in the mobile phone industry
Escrig-Olmedo, Elena; Fernandez-Izquierdo, Maria Angeles; Ferrero-Ferrero, Idoya; Rivera-Lirio, Juana M.; Muñoz-Torres, María Jesus Taylor and Francis Group (2023)In today’s globalized world, characterized by complex supply chain networks, integrating sustainability supply chain risks into the corporate assessment models seems crucial. To tackle the global challenges this paper ... -
Age Diversity: An Empirical Study in the Board of Directors
Ferrero-Ferrero, Idoya; Fernandez-Izquierdo, Maria Angeles; Muñoz-Torres, María Jesus Taylor & Francis (2015)This study aims to explore how board age diversity affects corporate performance. This study develops three hypotheses built on the perspective of the upper echelons and Harrison and Klein's (2007 Harrison, D. and K. Klein. ... -
An Assessment Tool to Integrate Sustainability Principles into the Global Supply Chain
Muñoz-Torres, María Jesus; Fernandez-Izquierdo, Maria Angeles; Rivera-Lirio, Juana M.; Ferrero-Ferrero, Idoya; Escrig-Olmedo, Elena; Gisbert-Navarro, José Vicente; Marullo, Maria Chiara MDPI (2018)The integration of sustainability principles into the assessment of companies along the supply chains is a growing research area. However, there is an absence of a generally accepted method to evaluate corporate ... -
Analyzing the suitability of LCIA methods to foster the most beneficial food loss and waste prevention action in terms of environmental sustainability
Domingo-Morcillo, Elena; Escrig-Olmedo, Elena; Rivera-Lirio, Juana M.; Muñoz-Torres, María Jesus Elsevier (2024-06)The food value chain is responsible for significant environmental and resource pressures. 14% of the total food produced in the EU is lost or wasted along the supply chain (FAO, 2019) and 19% is disposed of when reaching the ... -
Analyzing the Use of Accounting Methodologies for Assessing Sustainability in Food Waste Prevention and Reduction Actions from ToNoWaste HEurope Project Approach
Domingo-Morcillo, Elena; Escrig-Olmedo, Elena; Muñoz-Torres, María Jesus Hellenic Mediterranean University, School of Agriculture, Department of Agriculture. (2023)The identification, validation, and demonstration of innovative and effective ways to reduce food losses and waste is a key issue for a sustainable development. JRC workshop ‘Food waste accounting: methodologies, challenges, ... -
ARE sustainable funds doing the talk and the walk? An ESG score analysis of fund portfolio holdings
Martinez Meyers, Susana; Ferrero-Ferrero, Idoya; Muñoz-Torres, María Jesus Elsevier Inc. (2024-06-01)Our paper contributes to the growing literature by conducting a comparative analysis between sustainable funds (SF) and conventional funds (CF) with a global geographical perspective. The paper aims to test if SF are true ... -
Can environmental, social, and governance rating agencies favor business models that promote a more sustainable development?
Muñoz-Torres, María Jesus; Fernandez-Izquierdo, Maria Angeles; Rivera-Lirio, Juana M.; Escrig-Olmedo, Elena Wiley (2019)The development of sustainable finance favors the appearance of environmental, social, and governance (ESG) rating agencies as providers of ESG information and tools for measuring the contribution of companies to sustainable ... -
Changes in top management team strategies caused by the external financial environment
Ferrero-Ferrero, Idoya; Muñoz-Torres, María Jesus; Fernandez-Izquierdo, Maria Angeles Emerald Group Publishing Limited (2015)Purpose – The purpose of this paper is to analyse whether the onset of the financial crisis caused changes in the influence of top management team (TMT) on corporate results. Design/methodology/approach – The sample ... -
Evaluating sustainability in organisations with a fuzzy logic approach
Muñoz-Torres, María Jesus; Rivera-Lirio, Juana M.; Moneva Abadía, José Mariano Emerald (2008)Purpose - To determine whether the organisations more strategically committed to its stakeholders present better social and financial performance and, based on this relationship, know the state of the art of the Spanish ... -
Integrating multiple ESG investors' preferences into sustainable investment: A fuzzy multicriteria methological approach
Escrig-Olmedo, Elena; Rivera-Lirio, Juana M.; Muñoz-Torres, María Jesus; Fernandez-Izquierdo, Maria Angeles Elsevier (2017-09)The integration of environmental, social and governance (ESG) criteria into the evaluation process of assets is a theme that is widely accepted among socially responsible investors. In this process, however, the integration ... -
Integrating Sustainability into Corporate Governance: An Empirical Study on Board Diversity
Ferrero-Ferrero, Idoya; Fernandez-Izquierdo, Maria Angeles; Muñoz-Torres, María Jesus Wiley (2015)This study explores the mediating role of corporate social responsibility (CSR) management quality in the relationship between board diversity and CSR performance. It states that generational diversity is a consistent ... -
La inversión socialmente responsable
Fernandez-Izquierdo, Maria Angeles; Muñoz-Torres, María Jesus; Rivera-Lirio, Juana M.; Ferrero-Ferrero, Idoya; Escrig-Olmedo, Elena Lefebvre (2019) -
La inversión sostenible como integradora de los aspectos sociolaborales, ambientales y de gobernanza en el mercado financiero: productos, medición y normativa en Europa
Fernandez-Izquierdo, Maria Angeles; Muñoz-Torres, María Jesus; Rivera-Lirio, Juana M.; Ferrero-Ferrero, Idoya; Escrig-Olmedo, Elena Centro de Estudios Financieros - CEF (2022-07-07)La inversión sostenible (IS) se ha convertido en uno de los temas más destacados para la comunidad empresarial, los mercados financieros y la sociedad en los últimos años. Cada vez más, las inversiones buscan estimular la ... -
La inversión socialmente responsable
Fernandez-Izquierdo, Maria Angeles; Muñoz-Torres, María Jesus Asociación Española de Contabilidad y Administración de Empresas (2009)La ISR permite a los inversores la integración de variables no consideraras hasta el momento en los modelos financieros en el proceso de inversión, al reflejar sus valores personales en la elección de sus inversiones o ... -
Las agencias de calificación de la sostenibilidad, impulsoras de la inversión socialmente responsable
Fernandez-Izquierdo, Maria Angeles; Muñoz-Torres, María Jesus; Escrig-Olmedo, Elena; Rivera-Lirio, Juana M.; Ferrero-Ferrero, Idoya Universidad de Deusto (2018)El conjunto de actores de los mercados financieros a nivel mundial están demandando de forma creciente que la información financiera de las empresas se vea integrada con información de carácter ambiental, social y de ... -
Las agencias de rating de sostenibilidad y su contribución al desarrollo sostenible: Nuevos retos ante los riesgos globales
Escrig-Olmedo, Elena; Fernandez-Izquierdo, Maria Angeles; Ferrero-Ferrero, Idoya; Muñoz-Torres, María Jesus; Rivera-Lirio, Juana M. Fundación Acción contra el Hambre (2021)Este artículo explora el papel de las agencias de rating de sostenibilidad en el impulso del desarrollo sostenible. Más específicamente, el artículo analiza los principales retos a los que se enfrentan las agencias de ... -
Las redes sociales como herramienta para evaluar el engagement en las empresas. Caso Ikea
Ibáñez Gallén, Laura; Muñoz-Torres, María Jesus Fragua (2015)En una situación de crisis económica, social y cultural como la actual, las organizaciones tienen que hacer un esfuerzo aún mayor por recuperar y reforzar la confianza de la sociedad en ellos, es decir, revalidar el ... -
Lights and shadows on sustainability rating scoring
Rivera-Lirio, Juana M.; Muñoz-Torres, María Jesus; Escrig-Olmedo, Elena; Fernandez-Izquierdo, Maria Angeles Springer (2014)Many organizations currently publish sustainability ratings that quantify the sustainability of firms by aggregating scores. These organizations analyze companies in economic, social, environmental and corporate governance ... -
Matemática de las operaciones financieras
Fernandez-Izquierdo, Maria Angeles; Muñoz-Torres, María Jesus; Rivera-Lirio, Juana M.; Ferrero-Ferrero, Idoya; Escrig-Olmedo, Elena Publicacions de la Universitat Jaume I (2020)