Results 51 to 60 of about 13,110,833 (209)

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

Corporate Social Responsibility and Environmental Management, Volume 33, Issue 6, Page 8732-8753, November 2026.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua   +3 more
wiley   +1 more source

Untangling CSR Decoupling: Board Attributes Effects and the Unexplored Moderating Role of Board Gender Diversity

Business Ethics, the Environment &Responsibility, Volume 35, Issue 4, Page 3389-3412, October 2026.
ABSTRACT This study investigates the phenomenon of corporate social responsibility (CSR) decoupling, wherein firms' CSR disclosures diverge from their actual CSR performance, often resulting in misleading portrayals of environmental and social commitments commonly associated with greenwashing.
María Consuelo Pucheta‐Martínez, Isabel Gallego‐Álvarez, Inmaculada Bel‐Oms   +2 more
wiley   +1 more source

Do CSR Committees Moderate the Relationship Between Democratic Societies and Firm Innovation? An International Overview

Corporate Social Responsibility and Environmental Management, Volume 33, Issue 4, Page 5799-5822, July 2026.
ABSTRACT The purpose of this study is to provide evidence of the impact of civil liberties and political rights on corporate innovation, through the lens of institutional theory. Moreover, the research also analyses the moderating role of the CSR committee in the relationships between civil liberties and innovation, and political rights and innovation.
Isabel Gallego‐Álvarez, María Consuelo Pucheta‐Martínez   +1 more
wiley   +1 more source

La contabilidad de gestión desde el pluralismo de Hopper y Powell: posibles vínculos con el cooperativismo

UTC Prospectivas: Revista de Ciencias Administrativas y Económicas, 2019
La Contabilidad de Gestión abarca la recopilación, medición y valoración de la información interna de la organización, su racionalización y control, para proporcionar información relevante para la toma de decisiones. El objetivo de este artículo
Bayron Ramiro Pinda-Guanolema
doaj   +2 more sources

Social responsibility of public accountant in carrying out his work in mining activity

Ingeniería Investigación y Desarrollo, 2013
The accounting professional in recent times, as a major player, has been questioned in the performance of his work and even frequently involved with corporate financial scandals, putting into question the social responsibility of his profession. However,
Ana Rocío Acevedo-Pérez, María Claudia Acevedo-Pérez, Luis Alberto Rodríguez   +2 more
doaj   +1 more source

What Do We Know About How Companies Manage Waste? The Effect of Tenure and Diversity of Directors on Disclosures

Corporate Social Responsibility and Environmental Management, Volume 33, Issue 4, Page 6010-6045, July 2026.
ABSTRACT This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity. The analysis is based on data from 832 large firms worldwide from 2011 to 2020.
Isabel‐María García‐Sánchez, Beatriz Aibar‐Guzmán, Salvador Marín‐Hernández, Esther Ortiz‐Martínez   +3 more
wiley   +1 more source

La investigación científica en contabilidad [PDF]

, 1959
Apartado de la Revista Nro. 16 de la Facultad de Ciencias Económicas y de Administración.Este artículo corresponde a una comunicación presentada a la Cuarta Conferencia Interamericana de Contabilidad de Santiago de Chile ...

core  

Conferencia sobre Contabilidad Social y del Talento Humano [PDF]

, 2016
En el marco de la V Feria del libro organizada por la Institución Universitaria CESMAG, se presentó la ponencia titulada: “Contabilidad Social y del Talento Humano”, por parte de los docentes: Nayibe Arcos del grupo Luca Paccioli y José Luis Villarreal ...
Villarreal, José Luis, Arcos, Nayibe
core   +1 more source

Luces y sombras en el “poder constitutivo de la contabilidad ambiental”

Revista Facultad de Ciencias Económicas, 2007
En este documento se presenta una interpretación crítica de las perspectivas dominantes de la contabilidad ambiental. Desde concepciones sociológicas, se esboza el poder constitutivo de la contabilidad para “reflejar-representar-construir” el campo de la
Efrén Danilo Ariza Buenaventura
doaj   +2 more sources

EL ENFOQUE CIENTÍFICO DE LA CONTABILIDAD COMO APORTE AL DESARROLLO DE LA ECONOMÍA HUMANA A NIVEL INTERNACIONAL

Contabilidad y Auditoría, 2012
Para lograr una plena colaboración entre la Contabilidad y la Economía un aspecto importante es reconocer el enfoque científico de la Contabilidad que deriva de su concepto, sus características, los términos primitivos que utiliza y sus supuestos básicos.
CARLOS LUIS GARCÍA CASELLA
doaj