Results 31 to 40 of about 71,476,352 (130)

Matrices de contabilidad social aplicadas a poblaciones rurales (MCSAP) para analizar el combate a la pobreza

Ra Ximhai, 2010
Con base a un enfoque multisectorial y con información de 10 comunidades rurales de México se construye una matriz de contabilidad social agregada reducida. El artículo analiza el impacto multiplicativo en el ingreso y en la disminución de la pobreza de los hogares rurales provocado por un aumento exógeno de 100 pesos per cápit productivas realizadas ...
Salvador González-Andrade, Noé Arón Fuentes-Flores   +1 more
openaire   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, Volume 33, Issue 6, Page 8045-8069, November 2026.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

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

Guía para la construcción de matrices insumo-producto y de contabilidad social en Colombia

, 2006
Las matrices insumo-producto y de contabilidad social constituyen fuentes de información importante para el entendimiento de las relaciones productivas y económicas de un país en un determinado momento del tiempo.En Colombia, la construcción de estos instrumentos tiene una larga experiencia aunque poca ha sido su documentación.
Karl, Claudio, Gracia, Orlando, Tenjo, Jaime   +2 more
openaire   +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

Indicadores de contabilidad social con miras a diseñar políticas de mejoramiento de calidad de vida

, 2016
Este artículo resultado de la investigación que tuvo como propósito la construcción de indicadores sociales de calidad de vida para la contabilidad social, útiles para caracterizar la calidad de vida de los estudiantes de contaduría pública de la ...
Polo De Lobaton, Gregoria Del Rosario, Lobaton Polo, Daulis   +1 more
core   +2 more sources

Defence Contracting and Accrual‐Based Earnings Management

Accounting &Finance, Volume 66, Issue 2, Page 1717-1737, June 2026.
ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz, Juan Pedro Sánchez‐Ballesta, Natalia Utrero‐González, José Yagüe   +3 more
wiley   +1 more source

Efficiency of Public Spending on Environmental Protection: The Role of Renewable Energy, Governance and Fossil Fuel Subsidies

Sustainable Development, Volume 33, Issue S1, Page 545-560, November 2025.
ABSTRACT Climate change, biodiversity loss, and pollution pose a growing threat to ecosystems and human well‐being, prompting a call for action within the framework of the UN Decade of Ecosystem Restoration and Sustainable Development Goal 15 (SDG 15).
Pedro José Martínez Córdoba, Ventura Castillo Ramos, Elisabeth Zafra Gómez, Jose Luis Zafra Gómez   +3 more
wiley   +1 more source

A structural analysis of a regional economy using Social Accounting Matrices: 1990-1999

Investigaciones Regionales - Journal of Regional Research, 2004
Las matrices de contabilidad social (MCS) son un instrumento que permite ampliar la información proporcionada por el análisis input-output al recoger además de las relaciones intersectoriales de una economía, el comportamiento de los consumidores, el ...
M. Carmen Lima, M. Alejandro Cardenete, G.J.D. Hewings, José Vallés Ferrer   +3 more
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