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In the last decades, the studies that analyze the links between corporate social responsibility and financial performance in developed countries show mixed and inconclusive results, so additional research is required
María García-Benau; Nicolás Gambetta; Laura Sierra-García. Financial Risk Management and Sustainability. Sustainability 2021, 13, 8300 .
AMA StyleMaría García-Benau, Nicolás Gambetta, Laura Sierra-García. Financial Risk Management and Sustainability. Sustainability. 2021; 13 (15):8300.
Chicago/Turabian StyleMaría García-Benau; Nicolás Gambetta; Laura Sierra-García. 2021. "Financial Risk Management and Sustainability." Sustainability 13, no. 15: 8300.
This study analyses the impact of Spanish financial institutions’ risk profile on their contribution to the 2030 Agenda. Financial institutions play a significant role in ensuring financial inclusion and sustainable economic growth and usually incorporate environmental and social considerations into their risk management systems. The results show that financial institutions with less capital risk, with lower management efficiency and with higher market risk usually make higher contributions to the Sustainable Development Goals (SDGs), according to their sustainability reports. The novel aspect of the present study is that it identifies the risk profile of financial institutions that incorporate sustainability into their business operations and measure the impact generated in the environment and in society. The study findings have important implications for shareholders, investors and analysts, according to the view that sustainability reporting is a vehicle that financial institutions use to express their commitment to the 2030 Agenda and to higher quality corporate reporting.
Nicolás Gambetta; Fernando Azcárate-Llanes; Laura Sierra-García; María García-Benau. Financial Institutions’ Risk Profile and Contribution to the Sustainable Development Goals. Sustainability 2021, 13, 7738 .
AMA StyleNicolás Gambetta, Fernando Azcárate-Llanes, Laura Sierra-García, María García-Benau. Financial Institutions’ Risk Profile and Contribution to the Sustainable Development Goals. Sustainability. 2021; 13 (14):7738.
Chicago/Turabian StyleNicolás Gambetta; Fernando Azcárate-Llanes; Laura Sierra-García; María García-Benau. 2021. "Financial Institutions’ Risk Profile and Contribution to the Sustainable Development Goals." Sustainability 13, no. 14: 7738.
This paper provides an overview of the perceptions held by 623 Colombian students and graduates regarding the learning of IFRS through a MOOC. Data was collected through an online survey and the results were examined via factor analysis. Three main factors were identified: perceived utility; design; and disadvantages. Using multivariate techniques, significant differences regarding gender were found among the respondents’ perceptions, women holding a more positive opinion towards learning IFRS via a MOOC. A logit model was implemented to determine how these factors could forecast the demand for an IFRS MOOC by respondents. The research findings deliver interesting insights, especially for researchers and providers of academic offerings in accounting education. This research enables the identification and further prediction of the most relevant features within an IFRS MOOC, considering the context of Southern American countries like Colombia where the training of IFRS via MOOC is not currently widespread.
Julieth E. Ospina-Delgado; María A. García-Benau; Ana Zorio-Grima. Learning IFRS through MOOC: student and graduate perceptions. Accounting Education 2021, 1 -21.
AMA StyleJulieth E. Ospina-Delgado, María A. García-Benau, Ana Zorio-Grima. Learning IFRS through MOOC: student and graduate perceptions. Accounting Education. 2021; ():1-21.
Chicago/Turabian StyleJulieth E. Ospina-Delgado; María A. García-Benau; Ana Zorio-Grima. 2021. "Learning IFRS through MOOC: student and graduate perceptions." Accounting Education , no. : 1-21.
This paper aims to study the factors determining the quality of sustainability reporting in Latin American business groups. Applying a logistic regression model, this study is pioneer in establishing how some distinct corporate variables of business groups influence disclosure quality of Corporate Social Responsibility practices in these groups in emerging economies. The results show that control concentration in the groups negatively affects the quality of sustainability reporting. Variables such as foreign ownership, the age of the business group and board size help business groups to improve the quality of their sustainability and voluntary disclosure practices. These results form the basis to conduct further studies on voluntary disclosure in business groups, since they evidence that corporate governance has implications for the group’s sustainability and their voluntary disclosure, especially in the institutional context of developing economies where sustainability is an emerging topic in its link with the nature of the firm (business group).
Jaime Andres Correa-Garcia; Maria Antonia Garcia-Benau; Emma Garcia-Meca. Corporate governance and its implications for sustainability reporting quality in Latin American business groups. Journal of Cleaner Production 2020, 260, 121142 .
AMA StyleJaime Andres Correa-Garcia, Maria Antonia Garcia-Benau, Emma Garcia-Meca. Corporate governance and its implications for sustainability reporting quality in Latin American business groups. Journal of Cleaner Production. 2020; 260 ():121142.
Chicago/Turabian StyleJaime Andres Correa-Garcia; Maria Antonia Garcia-Benau; Emma Garcia-Meca. 2020. "Corporate governance and its implications for sustainability reporting quality in Latin American business groups." Journal of Cleaner Production 260, no. : 121142.
Purpose This study aims to analyse CSR communication in the Latin American Integrated Market companies using Facebook, by studying disclosure and its determinants along with the legitimacy and interactivity of CSR posts. Design/methodology/approach A content analysis of Facebook posts and an index were developed to establish disclosure levels explained by regression modelling. In addition, an analysis of Facebook posts, reactions and comments was carried out. Findings Content analysis shows that most of the posts correspond to the categories of society and environment. Regression modelling shows there is a strong association between corporate and board characteristics and disclosure levels. In spite of the dialogic character of Facebook, interactivity levels of messages are low, although high levels of legitimacy are observed in posts by consumer and financial companies. Research limitations/implications This study examines companies included in the Latin American Integrated Market. The generalisation of the results is limited to this context. Practical implications Understanding CSR communication may enable companies to relate more effectively with their stakeholders and possibly change their practices as a result of the feedback provided. Originality/value This study offers an important contribution to the literature on CSR communication by performing an analysis of information disclosure on Facebook and its explanatory factors. Another contribution of this study is its examination of the legitimacy and interactivity of CSR information disclosure in Latin America, a relatively understudied region.
Yuli Marcela Suárez-Rico; Mª Antonia García-Benau; Mauricio Gómez-Villegas. CSR communication through Facebook in the Latin American integrated market (MILA). Meditari Accountancy Research 2019, 27, 741 -760.
AMA StyleYuli Marcela Suárez-Rico, Mª Antonia García-Benau, Mauricio Gómez-Villegas. CSR communication through Facebook in the Latin American integrated market (MILA). Meditari Accountancy Research. 2019; 27 (5):741-760.
Chicago/Turabian StyleYuli Marcela Suárez-Rico; Mª Antonia García-Benau; Mauricio Gómez-Villegas. 2019. "CSR communication through Facebook in the Latin American integrated market (MILA)." Meditari Accountancy Research 27, no. 5: 741-760.
This study investigates the risk profile of banks that get a significant capital level reduction in the EU-wide stress test exercises. Using the CAMELS multifaceted risk approach, we look into the connection between the bank risk factors and the macro stress testing impact on capital. The results show that financial institutions that are inefficient or complex, with low profitability levels and small loan portfolio, receive highly negative results in the stress tests. As this risk profile is not consistent over time, the results support the stress tests disciplinary role, suggesting risk management strategy adjustment through consideration of prior stress test outcomes.
Nicolás Gambetta; María Antonia García-Benau; Ana Zorio-Grima. Stress test impact and bank risk profile: Evidence from macro stress testing in Europe. International Review of Economics & Finance 2019, 61, 347 -354.
AMA StyleNicolás Gambetta, María Antonia García-Benau, Ana Zorio-Grima. Stress test impact and bank risk profile: Evidence from macro stress testing in Europe. International Review of Economics & Finance. 2019; 61 ():347-354.
Chicago/Turabian StyleNicolás Gambetta; María Antonia García-Benau; Ana Zorio-Grima. 2019. "Stress test impact and bank risk profile: Evidence from macro stress testing in Europe." International Review of Economics & Finance 61, no. : 347-354.
This study was conducted to analyse the influence of auditor and client characteristics on the magnitude and type of key audit matters (KAM) disclosed in the audit reports of the FTSE 100 companies in the UK during the period 2013–2016. A recently introduced standard requires auditors to reveal the main risks faced by the client and to describe how these are addressed in the audit. Our results show that Deloitte, EY and KPMG tend to report fewer entity-level-risk KAM (ELRKAM) than PwC, while KPMG and BDO report fewer account-level-risk KAM (ALRKAM) than PwC. In general, auditors of companies that pay higher audit services fees present more ELRKAM and fewer ALRKAM. Our findings also show that client characteristics are relevant to the number and type of KAM included in the audit report. Our results show that auditor and client characteristics are determinants of the number of KAM disclosed and, moreover, determine the type of KAM disclosed in the audit reports.
Laura Sierra-García; Nicolás Gambetta; María A. García-Benau; Manuel Orta-Pérez. Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom. The British Accounting Review 2019, 51, 227 -240.
AMA StyleLaura Sierra-García, Nicolás Gambetta, María A. García-Benau, Manuel Orta-Pérez. Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom. The British Accounting Review. 2019; 51 (3):227-240.
Chicago/Turabian StyleLaura Sierra-García; Nicolás Gambetta; María A. García-Benau; Manuel Orta-Pérez. 2019. "Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom." The British Accounting Review 51, no. 3: 227-240.
RESUMEN A raíz del Protocolo de Kioto, España crea el Registro Nacional de Huella de Carbono, Compensación y Proyectos de Absorción de Dióxido de Carbono mediante el Real Decreto 163/2014. Ello se constituye en una iniciativa pionera para potenciar que las empresas españolas den visibilidad a su compromiso en la reducción de sus emisiones de Gases de Efecto Invernadero (GEI). Bajo este contexto, la presente investigación explora los determinantes de la adhesión al Registro Nacional de Huella de Carbono español. Se realiza un estudio exploratorio de las características de las primeras empresas españolas que decidieron inscribir su huella de carbono, a través de un modelo de regresión logística (logit). El estudio concluye que las organizaciones que tienen mayor probabilidad de registrar un mayor alcance de su huella de carbono se caracterizan por pertenecer a un sector no manufacturero, ser de reciente creación y poseer una cultura ambiental transparente.
Carmen Raquel Córdova; Ana Zorio-Grima; María García-Benau. NUEVAS FORMAS DE REPORTING CORPORATIVO: INFORMACIÓN SOBRE LA HUELLA DE CARBONO EN ESPAÑA. Revista de Administração de Empresas 2018, 58, 537 -550.
AMA StyleCarmen Raquel Córdova, Ana Zorio-Grima, María García-Benau. NUEVAS FORMAS DE REPORTING CORPORATIVO: INFORMACIÓN SOBRE LA HUELLA DE CARBONO EN ESPAÑA. Revista de Administração de Empresas. 2018; 58 (6):537-550.
Chicago/Turabian StyleCarmen Raquel Córdova; Ana Zorio-Grima; María García-Benau. 2018. "NUEVAS FORMAS DE REPORTING CORPORATIVO: INFORMACIÓN SOBRE LA HUELLA DE CARBONO EN ESPAÑA." Revista de Administração de Empresas 58, no. 6: 537-550.
Social networks, which are characterised by accessibility and interactivity, offer great potential for dialogue between companies and stakeholders, for example as platforms for publishing information on aspects of corporate social responsibility (CSR). In this paper, we use a synthetic index to analyse levels of CSR disclosure via Twitter, and identify explanatory variables of this disclosure by studying the demographic characteristics of the Chief Executive Officer (CEO) and of the company. This synthetic index was based on data for 93 companies located in the four countries of the Pacific Alliance (Chile, Colombia, Mexico, and Peru), using categories based on the 2016 Global Reporting Initave (GRI) Standards. The tweets were compiled during a period of two months in 2017, immediately before and after the publication of each CSR report. The synthetic index was taken as the dependent variable and used as the basis for multivariate regression analysis to identify the relationship between the level of CSR disclosure on Twitter and the characteristics of the firm and its CEO. The results obtained show that firms operating in environmentally-sensitive industries present higher levels of CSR disclosure on Twitter than those in other sectors. By country of origin, the Colombian and Chilean companies offered higher levels of disclosure than those in Mexico and Peru. The regression analysis revealed a positive relationship between the firm operating in a sensitive industry and its level of CSR disclosure on Twitter, and an inverse relationship between the latter variable and the tenure of the CEO.
Yuli Marcela Suárez-Rico; Mauricio Gómez-Villegas; María Antonia García-Benau. Exploring Twitter for CSR Disclosure: Influence of CEO and Firm Characteristics in Latin American Companies. Sustainability 2018, 10, 2617 .
AMA StyleYuli Marcela Suárez-Rico, Mauricio Gómez-Villegas, María Antonia García-Benau. Exploring Twitter for CSR Disclosure: Influence of CEO and Firm Characteristics in Latin American Companies. Sustainability. 2018; 10 (8):2617.
Chicago/Turabian StyleYuli Marcela Suárez-Rico; Mauricio Gómez-Villegas; María Antonia García-Benau. 2018. "Exploring Twitter for CSR Disclosure: Influence of CEO and Firm Characteristics in Latin American Companies." Sustainability 10, no. 8: 2617.
Spain is one of the European countries that is the most strongly committed to the presentation of non-financial information. In 2017, Spain adapted its legislation to Directive 2014/95/EU through Royal Decree-Law 18/2017, which required Public Interest Entities (PIEs) to provide information in accordance with the requirements of the European Union (EU) Directive, with respect to financial years from 1 January 2017. Our research is focused on Spanish IBEX-351 listed companies and seeks to identify current trends in non-financial reporting. To our knowledge, the present paper is the first study to examine the impact made in Spain by the legislative changes. Our aim is to analyse the publication of non-financial information by Spanish listed companies whose first reports in this regard were made from early 2018. Specifically, we consider the impact of this information disclosure, determining whether the companies in question restrict themselves to meeting regulatory requirements or whether they go further and voluntarily supply additional information. Our findings show that the level of regulatory compliance produced is associated with the business sector in which the company operates. We also show that the highest rates of disclosure of non-financial information correspond to companies that provide this information in the sustainability report.
Laura Sierra-Garcia; Maria Antonia Garcia-Benau; Helena Maria Bollas-Araya. Empirical Analysis of Non-Financial Reporting by Spanish Companies. Administrative Sciences 2018, 8, 29 .
AMA StyleLaura Sierra-Garcia, Maria Antonia Garcia-Benau, Helena Maria Bollas-Araya. Empirical Analysis of Non-Financial Reporting by Spanish Companies. Administrative Sciences. 2018; 8 (3):29.
Chicago/Turabian StyleLaura Sierra-Garcia; Maria Antonia Garcia-Benau; Helena Maria Bollas-Araya. 2018. "Empirical Analysis of Non-Financial Reporting by Spanish Companies." Administrative Sciences 8, no. 3: 29.
The aim of this paper is to assess stakeholder orientation and corporate social responsibility (CSR) communication strategies in the business groups (BGs) of an emerging economy by means of content analysis. We worked with 30 non-financial BGs taken from the Colombian Stock Exchange. The study uses as its unit of analysis corporate reports that have been classified into four categories: annual reports (ARs), sustainability reports (SRs), combined reports (CRs), and integrated reports (IRs). The results show that IRs are the most similar reports, that Colombian BGs are mainly employee-oriented (ARs, SRs, CRs) and shareholder-oriented (IRs), and that response and involvement communication strategies are the most commonly used. Our research has theoretical and practical implications based on the assumption that the study of corporate reports has particular importance for those BGs with diversification strategies and international orientation, since it opens possibilities for future research.
Jaime-Andres Correa-Garcia; Maria-Antonia Garcia-Benau; Emma Garcia-Meca. CSR Communication Strategies of Colombian Business Groups: An Analysis of Corporate Reports. Sustainability 2018, 10, 1602 .
AMA StyleJaime-Andres Correa-Garcia, Maria-Antonia Garcia-Benau, Emma Garcia-Meca. CSR Communication Strategies of Colombian Business Groups: An Analysis of Corporate Reports. Sustainability. 2018; 10 (5):1602.
Chicago/Turabian StyleJaime-Andres Correa-Garcia; Maria-Antonia Garcia-Benau; Emma Garcia-Meca. 2018. "CSR Communication Strategies of Colombian Business Groups: An Analysis of Corporate Reports." Sustainability 10, no. 5: 1602.
Purpose The purpose of this research is to identify the combinations of factors leading to experience in sustainability reporting by Spanish public universities. Design/methodology/approach Using a sample of 49 public universities in Spain, this paper identifies the combinations of factors on innovation profile, political and internal factors that explain the different degree of corporate social reporting experience with fuzzy-set qualitative comparative analysis. Findings The study’s findings are a contribution to existing literature as the results obtained point out three different configurations leading to this expertise, with a combination of different conditions based on innovation profile, political and internal factors. Also, the results reveal new characteristics of sustainable development strategies by universities, such as devoting a specific sustainability reporting section in the university website, creating a sustainability body in the university structure or submitting the sustainability report to external assurance. Research limitations/implications This study refers only to Spanish public universities. In the future, new studies can enlarge the sample and analyse country effects and impact of public versus private status of universities on sustainability reporting strategies. Practical implications The study’s findings are important for university community, regulators and other stakeholders to start considering the need to somehow promote further sustainability reporting and assurance practices by universities, especially in a context of budget restrictions. Originality/value This paper opens up a new line of research on sustainability experience using an innovative methodology (fuzzy-set qualitative comparative analysis) useful with small sample sizes, and provides a complete picture of sustainability reporting by Spanish public universities.
Ana Zorio-Grima; Laura Nieves Sierra García; Maria A. Garcia-Benau. Sustainability reporting experience by universities: a causal configuration approach. International Journal of Sustainability in Higher Education 2018, 19, 337 -352.
AMA StyleAna Zorio-Grima, Laura Nieves Sierra García, Maria A. Garcia-Benau. Sustainability reporting experience by universities: a causal configuration approach. International Journal of Sustainability in Higher Education. 2018; 19 (2):337-352.
Chicago/Turabian StyleAna Zorio-Grima; Laura Nieves Sierra García; Maria A. Garcia-Benau. 2018. "Sustainability reporting experience by universities: a causal configuration approach." International Journal of Sustainability in Higher Education 19, no. 2: 337-352.
Ana Zorio-Grima; María Antonia García-Benau; Alfredo J. Grau-Grau; Floralba Paredes-Ojeda. El informe de transparencia de las firmas auditoras: Evidencia del mercado español 2010-2013. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 2017, 47, 280 -305.
AMA StyleAna Zorio-Grima, María Antonia García-Benau, Alfredo J. Grau-Grau, Floralba Paredes-Ojeda. El informe de transparencia de las firmas auditoras: Evidencia del mercado español 2010-2013. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad. 2017; 47 (2):280-305.
Chicago/Turabian StyleAna Zorio-Grima; María Antonia García-Benau; Alfredo J. Grau-Grau; Floralba Paredes-Ojeda. 2017. "El informe de transparencia de las firmas auditoras: Evidencia del mercado español 2010-2013." Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 47, no. 2: 280-305.
This paper aims to look into the new corporate reporting phenomenon, the so-called integrated reporting (IR), so as to assess the information level provided, identify trends and explore its determining factors. This study looks into the IR disclosure level of the annual reports published by 91 companies in the International Integrated Reporting Council (IIRC)’s pilot programme. The authors’ empirical research focuses on four areas: the guiding principles of connectivity and materiality, as well as two content elements: the business model and governance. Following extant research on voluntary disclosure, a disclosure index is proposed and some hypotheses are put forward on its connection with some corporate variables. The results point out that the disclosure levels of the IRs published by IIRC’s pilot programme members reach medium levels of disclosure. According to the authors’ index, the level of disclosure is significantly associated with the specific environment of organizations (i.e. region and industry), assurance of the report and publication in the IIRC website. This study makes a relevant contribution, as it presents an innovative IR disclosure index and sheds some light on the disclosure practices of early adopters of IR. This evidence is valuable in understanding the trends in this field and could help the IIRC and other standard setters with a view to improving sustainable development and reporting.
Yaismir Adriana Rivera-Arrubla; Ana Zorio-Grima; María A. García-Benau. Integrated reports: disclosure level and explanatory factors. Social Responsibility Journal 2017, 13, 155 -176.
AMA StyleYaismir Adriana Rivera-Arrubla, Ana Zorio-Grima, María A. García-Benau. Integrated reports: disclosure level and explanatory factors. Social Responsibility Journal. 2017; 13 (1):155-176.
Chicago/Turabian StyleYaismir Adriana Rivera-Arrubla; Ana Zorio-Grima; María A. García-Benau. 2017. "Integrated reports: disclosure level and explanatory factors." Social Responsibility Journal 13, no. 1: 155-176.
The purpose of this study is two-fold: firstly, to analyze the benefits of implementing an enterprise resource planning (ERP) system and using eXtensible Business Reporting Language (XBRL) format to report in the banking industry considering the industry's specific risks and complexities. Secondly, to show that both, ERP and XBRL are necessary to successfully use Computer Assisted Audit Techniques (CAATs) while performing audit procedures to verify the compliance of certain crucial regulatory requirements. The study shows the possible consequences of not using CAATs to audit the compliance of loan loss provisions' regulatory requirements in Uruguay.
Nicolás Gambetta; María Antonia García-Benau; Ana Zorio-Grima. Data analytics in banks' audit: The case of loan loss provisions in Uruguay. Journal of Business Research 2016, 69, 4793 -4797.
AMA StyleNicolás Gambetta, María Antonia García-Benau, Ana Zorio-Grima. Data analytics in banks' audit: The case of loan loss provisions in Uruguay. Journal of Business Research. 2016; 69 (11):4793-4797.
Chicago/Turabian StyleNicolás Gambetta; María Antonia García-Benau; Ana Zorio-Grima. 2016. "Data analytics in banks' audit: The case of loan loss provisions in Uruguay." Journal of Business Research 69, no. 11: 4793-4797.
Purpose: The aim of this study is to analyze the factors influencing the MOOC supply level. Specifically, this paper analyzes certain internal and strategic factors associated with universities, such as prestige, public or private status, age, size (measured by the number of faculty members or students) and region.Design/methodology/approach: We apply a descriptive methodology and then use multivariate analysis to test five hypotheses related to the institutional profile of 151 universities in 29 countries. Empirical evidence is provided from universities offering MOOCs through the four of the most commonly used private global platforms that emerged as part of the booming MOOC movement (Udacity, Coursera, edX and MiríadaX).Findings: The findings show some differences when prestige is measured according to the Shanghai ranking (model 1) and the Webometrics ranking (model 2). In both cases, the private nature of the university and the region (North America) are factors that have a significant influence on the MOOC university supply. Depending on both rankings, size and age are influential factors. It is important to emphasize that prestige is a significant factor according to model 2. Research limitations/implications: MOOCs are a phenomenon with a growing trend, and for which the supply data change frequently. Therefore, the results of our empirical research are limited to a specific period. Practical implications: This paper provides new empirical evidence for use in future studies to analyze and compare the behavior of the MOOC supply by different universities. Social implications: This study contributes to the comprehension of the factors that influence the extent to which universities participate in the MOOC supply. It also suggests relevant aspects for innovation policies in university education, since universities must make strategic decisions in a competitive environment that affects their institutional philosophy.Originality/value: This paper makes an empirical contribution to the existing international literature on MOOC supply. It analyzes the relevance of the factor of prestige, as measured by two university rankings, Webometrics, the emphasis of which is focused on visibility on the Internet, and Shanghai, in which emphasis is placed on the impact on scientific research.
Julieth E. Ospina-Delgado; Ana Zorio-Grima; María A. García-Benau. Massive open online courses in higher education: A data analysis of the MOOC supply. Intangible Capital 2016, 12, 1401 -1450.
AMA StyleJulieth E. Ospina-Delgado, Ana Zorio-Grima, María A. García-Benau. Massive open online courses in higher education: A data analysis of the MOOC supply. Intangible Capital. 2016; 12 (5):1401-1450.
Chicago/Turabian StyleJulieth E. Ospina-Delgado; Ana Zorio-Grima; María A. García-Benau. 2016. "Massive open online courses in higher education: A data analysis of the MOOC supply." Intangible Capital 12, no. 5: 1401-1450.
ResumenLa información integrada (o informe integrado [IR]) es una de las innovaciones más recientes dentro de la corriente relacionada con informes de sostenibilidad e información no financiera en el mundo. Aunque algunas compañías comenzaron prácticas de IR en la década del 2000 (Eccles y Krzus, 2010), la presentación de informes integrados ha sido reconocida solo desde 2010, como la mejor manera de obtener un panorama completo del valor de las empresas, superando las limitaciones de los informes tradicionales (Eccles y Krzus, 2010; Jensen y Berg, 2012; Abeysekera, 2013).Nuestra investigación tiene como objetivo analizar esta innovadora corriente de presentación de informes. Para ello, primero revisamos algunas prácticas presentes en los informes anuales publicados por empresas pioneras en la aplicación del concepto de IR, y a continuación, presentamos algunos marcos que desembocaron en el actual marco conceptual. Finalmente hacemos un recorrido por el proceso que el International Integrated Reporting Council ha seguido para el desarrollo del marco, señalando algunos hitos que se han propuesto para conseguir la adopción general de la información integrada.Nuestras conclusiones apuntan que las prácticas de reporting se han adelantado tanto a los desarrollos teóricos como a los esfuerzos institucionales planteados para la IR. No obstante, los reguladores privados continúan teniendo una gran influencia en la definición teórica de los estándares que pretenden guiar la IR y su evolución en las prácticas de rendición de cuentas a los stakeholders.AbstractIntegrated reporting (IR) is one of the latest innovations regarding sustainability reporting and non-financial information in the world. Although some companies began IR practices in the 2000s (Eccles & Krzus, 2010), IR has only been recognized since 2010 as the best way to get a complete picture of the value of organizations, overcoming the limitations of traditional reports (Eccles & Krzus, 2010; Jensen & Berg, 2012; Abeysekera, 2013).Our research aims to analyze this innovative reporting trend. To do this, we first review some practices in the annual reports published by the pioneering companies in IR, then, we present the antecedents for the current IR framework. Finally we look into the process that the International Integrated Reporting Council has followed to develop the framework, pointing out some milestones for the widespread adoption of integrated reporting.Our findings suggest that reporting practices have been ahead both from theoretical developments and institutional efforts. However, private regulators continue to have a major influence on the theoretical definition of standards that are intended to guide IR and the development of accountability practices to stakeholders
Yaismir Adriana Rivera-Arrubla; Ana Zorio-Grima; María A. García-Benau. El concepto de informe integrado como innovación en reporting corporativo. Journal of Innovation & Knowledge 2016, 1, 144 -155.
AMA StyleYaismir Adriana Rivera-Arrubla, Ana Zorio-Grima, María A. García-Benau. El concepto de informe integrado como innovación en reporting corporativo. Journal of Innovation & Knowledge. 2016; 1 (3):144-155.
Chicago/Turabian StyleYaismir Adriana Rivera-Arrubla; Ana Zorio-Grima; María A. García-Benau. 2016. "El concepto de informe integrado como innovación en reporting corporativo." Journal of Innovation & Knowledge 1, no. 3: 144-155.
Since 2005, consolidated financial statements of European listed groups have been prepared according to IFRS. Nevertheless, the recent economic crisis on top of financial scandals has highlighted the role of oversight agencies and the importance of corporate governance. The purpose of this study is to look into the impact of corporate governance and the work of the Spanish Securities Exchange Commission (CNMV) on the performance of Spanish listed groups; as well as observing the links between enforcement actions and corporate governance. In a sample of 116 Spanish listed groups during the period 2005-2011 we have applied structural equations model (SEM) for hypothesis testing. The results obtained suggest there is a significant positive relationship between the corporate governance variables and company performance and a significant negative relationship between enforcement and performance. We also identify a significant positive relationship between enforcement action and corporate governance, which validates the theoretical model proposed.
José Villanueva García; Maria Antonia García-Benau; Ana Zorio Grima. Impact of enforcement and corporate governance attributes on performance. Corporate Ownership and Control 2016, 13, 50 -60.
AMA StyleJosé Villanueva García, Maria Antonia García-Benau, Ana Zorio Grima. Impact of enforcement and corporate governance attributes on performance. Corporate Ownership and Control. 2016; 13 (4):50-60.
Chicago/Turabian StyleJosé Villanueva García; Maria Antonia García-Benau; Ana Zorio Grima. 2016. "Impact of enforcement and corporate governance attributes on performance." Corporate Ownership and Control 13, no. 4: 50-60.
Nicolás Gambetta; Ana Zorio-Grima; María Antonia García-Benau. Complaints management and bank risk profile. Journal of Business Research 2015, 68, 1599 -1601.
AMA StyleNicolás Gambetta, Ana Zorio-Grima, María Antonia García-Benau. Complaints management and bank risk profile. Journal of Business Research. 2015; 68 (7):1599-1601.
Chicago/Turabian StyleNicolás Gambetta; Ana Zorio-Grima; María Antonia García-Benau. 2015. "Complaints management and bank risk profile." Journal of Business Research 68, no. 7: 1599-1601.
Este trabajo presenta un estudio sobre el aseguramiento de los informes de sostenibilidad emitidos en España y Latinoamérica. Sobre una muestra de 783 empresas que envían su informe de sostenibilidad al Global Reporting Initiative, se identifican en primer lugar las características corporativas que conducen a las empresas a someter a aseguramiento dicho informe. En segundo lugar, se analiza la evolución del mercado de aseguramiento y su distribución que se evidencia dominado por firmas auditoras. En tercer lugar, se estudia el contenido del informe de aseguramiento para observar las diferentes tendencias en su confección, así como para crear un índice sobre la calidad del mismo. Las conclusiones señalan que las variables de la empresa tamaño, sector, pertenencia a sector sensible, país, nivel de aplicación del GRI y se sigue o no el suplemento GRI para ciertos sectores son significativas sobre la decisión de asegurar el informe de sostenibilidad. Por otro lado, se evidencia un crecimiento del mercado de aseguramiento que se encuentra dominado por las Big4 y algunas empresas certificadoras, como AENOR con gran presencia en España. Por último, se observa que la calidad de los informes de aseguramiento presenta un grado de variabilidad considerable, dependiendo de quién firma el informe.
Ana Zorio Grima; María A. García-Benau; Laura Nieves Sierra García. Aseguramiento del informe de sostenibilidad en España y Latinoamérica. Innovar 2015, 25, 85 -102.
AMA StyleAna Zorio Grima, María A. García-Benau, Laura Nieves Sierra García. Aseguramiento del informe de sostenibilidad en España y Latinoamérica. Innovar. 2015; 25 (1):85-102.
Chicago/Turabian StyleAna Zorio Grima; María A. García-Benau; Laura Nieves Sierra García. 2015. "Aseguramiento del informe de sostenibilidad en España y Latinoamérica." Innovar 25, no. 1: 85-102.