This research aims to determine the effect of corporate social responsibility (CSR) disclosure on the firm performance (FP) of Spanish‐listed companies considering the mediation produced by the economic dimension. Using their sustainability reports, partial least squares structural equation modeling is employed for a content analysis. This study provides evidence on the mediating role of the disclosure of economic dimension practices and the intensity shown in the relationships between social and environmental dimensions and FP, allowing for a deeper understanding of the relationships between the various CSR dimensions. Findings show that the disclosure of social and environmental actions, aligned with appropriate standards in the economic dimension, can lead to an improvement in the FP of the company.

La iniciativa emprendedora es necesaria para el desarrollo económico y social de la sociedad: crea riqueza, genera actividad, promueve la innovación y aporta oportunidades de felicidad, tanto para las personas emprendedoras, como para los puestos de trabajo que crea. Hay consenso sobre esto no sólo en la Academia, sino en los ámbitos de las administraciones públicas y en los agentes privados dedicados al Emprendimiento. Sin embargo, a veces se duda si el talento emprendedor puede y debe ser enseñado, o, simplemente, el talento emprendedor lo tienen, de nacimiento, algunas personas. Este trabajo analiza este tema y su contexto, ofreciendo respuestas y argumentos para la acción. Finalmente, aporta un modelo real de Educación Emprendedora Universitaria (EEU) en el nivel de Educación Superior. Se trata de un modelo integrador, que trata de recoger todo lo relativo a Educación Emprendedora seleccionando lo más acorde a las necesidades, y teniendo en cuenta que hay sobre el tema en cuestión y de lo que se puede y se debería hacer.

Entrepreneurship provides new products, processes, and innovative business opportunities, especially for young people. It is imperative to understand how higher education institutions ( HEI s) enhance students’ entrepreneurial intentions ( EI s). To answer the question, “What are the driving factors behind entrepreneurial intentions?”, this study examines, through the Theory of Planned Behaviour ( TPB ), the effect of three constructs, education, support from HEI s, and entrepreneurial mindset, on students’ EI s. By considering these elements, the study aims to provide a comprehensive explanation of EI s. Using a quantitative methodology, data from 730 students were used to test the model and validate its hypotheses. The results indicate that while the constructs affect students’ EI s, they do not do so directly; rather, entrepreneurial mindset plays a role within the TPB framework. These results offer theoretical and practical implications for HEI s, highlighting how entrepreneurship can contribute to fulfilling the third mission through knowledge transfer and transforming the academic ecosystem.

This study investigates the influence of digital entrepreneurship on tourism business performance in cross-border regions, focusing on the La Raya/A Raia border territory between Spain and Portugal. Using a qualitative multiple case study methodology, we conducted semi-structured interviews with 12 tourism entrepreneurs equally distributed across both countries. Through systematic analysis using ATLAS.ti, we examine how external factors (legal frameworks, market access, ecosystem barriers) and internal factors (organizational culture, human resources, technology adoption) condition digital transformation in this unique geographical context. Our findings reveal that the border effect simultaneously acts as a barrier and catalyst for digital innovation, creating distinctive dynamics not captured in traditional entrepreneurship models. The study identifies three emerging variables: Border Effect, Digital Sustainability, and Digital Resilience, which significantly influence business performance. The research contributes to cross-border contexts and provides practical insights for entrepreneurs, policymakers, and regional development agencies seeking to foster digital transformation in peripheral territories.