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Previous research has explored the link between sustainability disclosure and reputation but produced contradictory results. This study aims to clarify the sustainability disclosure–reputation relationship through a quantitative analysis of the correlations between these variables reported in empirical research papers. The second objective was to determine how various moderators affect the sustainability disclosure–reputation link.

The meta-analysis was based on a systematic review of the literature covering empirical research on the corporate sustainability disclosure and reputation relationship. A total of 92 articles were meta-analyzed to compile their findings on four extrinsic moderators: company size, ownership, stock listing status and activity sector.

The findings confirm that a significant positive correlation exists between corporate sustainability disclosure and reputation. The moderator analysis also revealed that companies’ different characteristics can explain researchers’ divergent results.

The results have considerable practical relevance for organizational management. First, they can motivate managers to improve and disclose their company’s social and environmental impacts to strengthen their reputation, which in turn will help accelerate the achievement of the Sustainable Development Goals. Second, the findings can ensure organizations develop disclosure and reputation management strategies adapted for each firm’s size, ownership, stock listing status and activity sector.

The results have considerable practical relevance for organizational management. First, they can motivate managers to improve and disclose their company’s social and environmental impacts to strengthen their reputation, which in turn will help accelerate the achievement of the Sustainable Development Goals. Second, the findings can ensure organizations develop disclosure and reputation management strategies adapted for each firm’s size, ownership, stock listing status and activity sector.

To the best of the authors’ knowledge, this meta-analysis is the first to clarify the link between disclosure and reputation, which makes a unique contribution to the field of social and environmental accounting. A larger sample of primary research was collected, and key extrinsic moderators were examined to explain prior studies’ contradictory findings.

The purpose of this paper is to propose a minimum set of indicators to be measured by industrial companies to represent the triple bottom line (TBL) approach.

The research is both descriptive and quantitative. Three hypotheses establish associations among the degrees of use of TBL indicators and their different degrees of use in firms. The authors used confirmatory factor analysis (CFA) to validate the scale and structural equation modelling to represent the final measurement model. The survey gathered 149 industrial companies.

The results pointed out that there are positive associations among the degree of use of environmental indicators and social indicators, economic, environmental and social indicators have different degrees of use in firms, a positive association between the degree of use of environmental and social indicators and the use of economic indicators was not confirmed. The findings suggest how to measure sustainable performance for industrial companies and highlight the differences in the degree of use for the three dimensions of TBL.

The limitations refer to the non-probabilistic sample, applied in a specific context, industrial companies.

This set of indicators is intended to be used by industrial companies as a reliable instrument to sustainable performance assessment of the current stage of the TBL deployment and provide alternative approaches to address specific issues related to the environmental, social and economic sustainability.

The results offer tangible results for measuring and reporting firm’s social and environmental performance.

This paper intends to offer an integrated and consistent way of measuring sustainability in industrial companies.

The purpose of this paper is to address a theoretical and methodological framework to validate a model for explaining social responsibility in cooperative societies.

A qualitative methodology based on the assessment and agreement of an expert panel has been used. More exactly, a Delphi technique will help achieve agreement about the set of indicators previously defined and to get a single and agreed definition.

The results consist of a consensus scale for each variable of the proposed model. This unanimity in the opinions about the final result will be the basis for further quantitative treatment of the proposed conceptual model.

Limitations derive from the initial state of the study and the need to practical analysis.

Cooperative societies could have a way to analyze their position related to social responsibility. In general, contributions to social responsibility have improved, in particular, in the field of these entities.

The paper contributes to properly measure the variables of the conceptual model. The main variable of analysis, called Orientation to Social Responsibility in Cooperatives (OSRCOOP), is not directly observable, and it is necessary to measure it through a set of indicators. Likewise, with the other strategic variables with which OSRCOOP is related to the model proposed (member satisfaction, innovation, quality of service and cooperative outcome or performance).

The purpose of this paper is to determine the students’ opinion on their proficiency in one or more foreign languages, and the importance they attribute to their foreign language competence because the adaptation to the European Higher Education Area (EHEA) implies the promotion of the mobility of teachers and students.

A qualitative and quantitative approach conducted at the University of Extremadura in Spain. The method used was to triangulate the data resulting from three quite different procedures: promoting the participating students’ awareness of the issue through a seminar on the importance of mastering other languages and their relevance for graduate employability; inquiring into the students’ impressions when receiving an English class with a focus group; and a questionnaire on their opinions about the importance of proficiency in foreign languages.

The findings highlight how teaching in English in European universities could bring real opportunities for the development of the EHEA. Furthermore, the development of foreign languages competences have to be a priority line of innovation in higher education in order to build a more meaningful relationship between education institutions and the European project.

The study is a first attempt to analyse the need to teach in English in European higher education institutions. Results are not completely generalizable because the study has been conducted in one university, in the field of social sciences in the branch of Economics and Business, and it has been examined only the views of students.

The paper draws attention to the need for, and suggestions on how higher education institutions can be more aware to the needs of developing studentś English competences when designing programmes in the EHEA.

We must acknowledge the importance of intangibles in today’s economies and the controversy over the accounting and reporting of these assets. For this reason, the purpose of this paper is to synthesize the lessons learned from research to date and identify gaps in that research that would be useful to academics and practitioners.

The literature review was conducted after an analysis of the most important academic databases in the period of 1990-2013: ABI Inform Complete, CSIS, EconLit, ISOC, Journal Citation Reports, Scopus, Emerald, Springer, and Google Scholar.

The authors offer a summary of the main gaps in the literature on intellectual capital disclosures, among which the authors perceive a need for increased qualitative or explanatory research, which would allow further analysis of such decisions.

Specifically, the main problem encountered in the research on voluntary disclosure of intangibles appears to relate to the type of methodology used, which is usually quantitative or descriptive.

Given that the principal limitations in the field of the disclosure of intangibles have been discussed, the authors conclude by indicating the principal directions for future research.

Qualitative analysis is absent in the literature the authors reviewed, and considered it fundamental to understanding this type of disclosure. In fact, the development of future lines of research could provide better-quality intangible asset reporting.

Although there are previous studies on this topic, the authors believe that the main contribution of this study is to offer an integrated framework of existing findings concerning decisions by companies to disclose information on intangibles, a topic on which previous literature is sparse.

The purpose of this paper is to contribute to the knowledge of how corporate volunteering is actually put into practice in Spanish firms as part of their social responsibility strategy. The paper presents the notion and the basics of corporate volunteering (CV), with emphasis on its capacity to strengthen the bonds between the company and its employees.

With the intention of approaching the actual state of corporate volunteering, a survey was conducted of Spanish firms regarding their managers' perceptions of the main success factors and the potential benefits and costs of CV programs.

In the contemporary Spanish business environment, companies have incorporated volunteer initiatives as a key element of their corporate responsibility strategy. The importance of the practice of CV is interpreted as a symptom of commitment to a stronger socially responsible behavior in Spanish companies.

To stay well informed of employees' needs, to evaluate which NGOs to work with or human resource management responsiveness, the authors put forward recommendations for CV programs designed to increase both competitive sustainability and employee satisfaction and retention.

Reflecting the literature which highlights the importance of CV in Spain, the results indicate that while organizations strive to achieve corporate responsibility goals, it is expected that effectiveness will be greater among organizations using CV for this purpose. To the best of the authors' knowledge, this is the first time this relationship has been discussed and recommendations have been offered for practitioners.

This chapter investigates the environmental behaviours of three, four- and five-star hotels in Azuay (Ecuador). The methodology involved a quantitative research that measured the relationship between environmental responsibility (Gallardo, Sanchez, & Corchuelo, 2013) and stakeholder engagement (Kostova & Roth, 2002; Llamas-Sanchez, García-Morales, & Martin-Tapia, 2013; Vargas-Sánchez & Riquel-Ligero, 2012). The main findings suggest that the managers of the hotels implement environmental practices as they reduce waste, gas emissions and recycle materials. These practices are aligned with Ecuador’s extant legislation and regulations. In conclusion, this contribution implies that the hotels’ managers ought to communicate about their environmental responsibility with their stakeholders, including the employees, suppliers and customers.

The authors want to study the connection between institutional theory and corporate social responsibility (CSR) in the set of hotels with three, four and five star situated in Galicia (Spain) and in the Northern region of Portugal. The authors aim to see whether there is a contrast of isomorphic behaviour in the institutional context of both regions.

A quantitative study in which the authors apply the partial least square (PLS) technique, a methodology based on structural equations models using the software Visual-PLS. The authors intend to study the relationships between the pressures of institutional context and CSR practices, together with the relationship between legitimacy and these practices. The focus of the proposed model is based on the system theory.

The main findings of this research clearly show that hotels are incorporated into an institutional context marked by enforced and regulatory pressures.

The proposed research model can be replicated using other units of study, sectors, geographic areas, among others, due to the explanatory capacity of the theoretical framework used.

The originality of this work derives from the main contributions based on the theoretical framework (institutional theory and CSR), the object of study and geographical area (three, four and five star hotels located in Galicia and in the North of Portugal), the context (economic crisis), the field of study (private sphere) and the type of organizations (profit making).