The cooperative is one of the most important forms of business in the agricultural sector, due to its special characteristics for small farmers and livestock producers in order to gain access to greater comparative advantages. In addition, cooperatives are a driving force in the social economy, which means that investment in agricultural cooperatives can be seen as a sustainable investment. The aim of this paper is to analyse the preferences of investors in agricultural company cooperatives, looking in depth at the role of the cooperative as a business form. In order to achieve this objective, the choice experiment methodology was applied by carrying out a questionnaire to a total of 282 investors. Latent class models were also used to identify possible groups of investors. Two classes of investors have been identified based on their preferences: owners (return seeking) and workers (risk averse).

Traditionally, finance has paid attention to the risk-return trade-off. Recently, given the incorporation of the 2030 Agenda and climate change, a third pillar has been incorporated into the investment decision: sustainability. Socially responsible investment is an instrument that can incorporate all three pillars. This paper aims to assess sustainability by Spanish investors using a choice experiment by applying the Bayesian approach with Markov chain Monte Carlo sampling and obtain the willingness to pay (invest) for each attribute. The results show that profitability remains the most important factor, although risk is at the same level as sustainability.

Throughout history, the analysis of companies’ financial structure has been approached from different angles, with different areas of the overall financial situation being separated and studied independently in order to improve understanding. Within the framework of short-cycle analysis and, more specifically, of the cash flow statement, it is of vital importance for a company to manage an adequate proportion of working capital, and this is where the focus of the present work is centred. This study was carried out to offer support to the theoretical framework for future research on working capital, given its importance for the analysis of the operational cycle of companies. This study uses bibliometric techniques to gain a better understanding of the current situation and trends in this area of research. The results are framed in all of the periods in which work on working capital has been documented, which are divided into two periods: up to 2019, and from 2020 to 2024. The results show the current evolution of the topics, with supplier credit dominating, and indicate potential topics for further research to address in this area.

The present study focuses on the attractiveness and perceived value of differentiated quality labels, such as the Protected Designation of Origin (PDO) and Protected Geographical Indication (PGI), for agri-food products from Extremadura (Spain). In doing so, it addresses a gap in the scientific literature concerning consumer behavior toward products bearing these certifications. The results show that awareness of these quality schemes is significantly higher among middle-aged and older individuals, underscoring the need for more modern and targeted communication strategies. The findings highlight the strategic role of agri-food marketing in promoting certified products and emphasize the importance of bridging the generational gap in consumer education. Overall, differentiated quality schemes are perceived as strategic tools to enhance the competitiveness of local products, strengthen cultural identity, and foster sustainable rural economies. Furthermore, this study identifies a negative relationship between the consumption of certified products and the awareness of certification and a positive relationship with the willingness to pay a premium. Consumers with greater awareness tend consume these products less, although they are more willing to pay higher prices for items bearing quality labels.

The present article analyzes the value that investors assign to financial products that contribute to Sustainable Development Goal 11 (SDG 11): “Sustainable Cities and Communities” by comparing investor preferences in Spain and Mexico through a choice experiment. Spain and Mexico were selected due to their contrasting levels of economic development, sustainability awareness, and regulatory maturity, offering a meaningful basis for a cross-country comparison. Preferences for investment funds that promote SDG 11 are examined by evaluating key attributes such as financial institution type, expected return, risk level, and explicit contribution to SDG 11. The results, estimated using a mixed logit model applied to a choice experiment with 568 respondents, evaluating attributes such as institution type, return, risk, and contribution to SDG 11, reveal strong risk aversion and a differentiated willingness to pay for sustainable attributes, particularly among Spanish investors. Relevant differences between the two countries emerge, suggesting the need for tailored strategies to foster sustainable investment, especially in Mexico, where sustainability is less valued in investment decisions. The policy implications include the need for investment approaches and communication strategies that are adapted to national contexts. This article concludes with recommendations for designing financial products that better align with the values and expectations of responsible investors, particularly regarding sustainable cities and communities.