Special Issue on "Social Responsibility Accounting and Reporting in Times of ‘Sustainability Downturn/Crisis’

At a time when sustainability performance does not seem to match the expectations raised by the sustainable development concept and, moreover, when the economic downturn and crisis could be further eroding social and environmental concerns and values, the notion of sustainability crisis provides an interesting starting point to reflect on the role of Social and Environmental Accounting Research. Lack of humanity and values, short term economic approach, institutional capture and misunderstanding and misuse of democracy, have all served as catalysts of sustainability downturn and crisis. Thus, this editorial attempts to advance public interest accounting by discussing the controversy around Sustainability and Corporate Social Responsibility, expecting that the constitutive effects of researchers’ words in this special issue and in future research agendas, will result in more transformative power relations able to enhance a healthy democracy inspired by the capacity to do things and to transform individuals’ attitudes and behaviours, as well as the institutional response to the sustainability crisis.En una época en la que el desempeño en materia de sostenibilidad parece no cumplir las expectativas creadas por el concepto de desarrollo sostenible y, en la que además, la recesión y la crisis económica podría estar erosionando aún más los valores y preocupaciones sociales y medioambientales, la noción de crisis de sostenibilidad proporciona un interesante punto de partida para reflexionar sobre el papel de la investigación en Contabilidad Social y Medioambiental. La falta de humanidad y la ausencia de valores, el enfoque económico cortoplacista, la captura institucional y la democracia mal entendida y su uso incorrecto, han servido como catalizadores de la crisis y la recesión de la sostenibilidad. Así, el presente editorial pretende avanzar en la contabilidad como interés general, debatiendo sobre la controversia existente alrededor de la Sostenibilidad y la Responsabilidad Social Corporativa, con la expectativa de que los efectos constitutivos de las palabras de los investigadores, en este número especial y en las agendas de investigación futuras, redunden en unas relaciones de poder más transformadoras capaces de favorecer una democracia sana inspirada por la capacidad de hacer cosas y cambiar los comportamientos y actitudes individuales así como la respuesta institucional a la crisis de sostenibilidad

Biodiversity accounting and reporting: A systematic literature review and bibliometric analysis

Towards the improvement of environmental sustainability and the conservation of biodiversity, organisations are increasingly aware of the importance of reporting their impacts on biodiversity and the conservation plans undertaken. Biodiversity accounting and reporting are relevant for developing organisational practices oriented towards environmental sustainability, promoting cleaner management policies with less impact on the environment. Biodiversity accounting research has attracted scholars in business management and accounting, and as a result, the literature in the field has grown in recent years. This study analyses the intellectual structure of the biodiversity accounting and management discipline through a systematic literature review, along with bibliometric techniques based on a co-word analysis of the main keywords included in 63 publications. The results reveal five thematic clusters: one motor cluster (sustainability), two transversal clusters (biodiversity reporting, corporate biodiversity management) and two isolated clusters (environmental protection, emancipatory accounting). In addition, the content of the selected papers is analysed and promising research paths are found, such as the need for more robust quantitative analyses or the development of new forms of emancipatory accounting. The study discusses the main insights from the analysis, proposes future research directions and provides practical implications for biodiversity protection and environmental sustainability. © The Author

Accounting for Carbon Footprint Flows in Wine Production Process. Case Study in Spanish Winery

Companies are gradually becoming conscious about the necessity of reducing their environmental impact and adopting low-carbon strategies in order to cope with increasing institutional and social demands. However, remaining competitive while reducing the environmental impact and improving the corporate image requires adopting sophisticated mechanisms boosting eco-efficiency and keeping costs tight. Material Flows Cost Accounting (MFCA) is an instrument that allows the monitoring of, measurement of, and accounting for physical and monetary processes along the production process. If extended to the supply chain, and applied to the energy usage and CO2 emissions, it allows one to account for the Carbon Footprint (CF) of a company and its products at any given stage of the value chain. The current paper presents a case study developed under the framework of a three-year project to introduce an energy use and carbon emissions monitoring and accounting system in a large winery company in Spain, based on the MFCA approach and CF accountability. Including the supply chain of the company and the whole farming cycle of its main input, the case study presents the method and phases adopted to implement the project, its direct and indirect results and outcomes, and the conclusions that can be extracted, which may be inspirational for practitioners and scholars envisaging similar projects

Utilidad de la Información Financiera para la Gestión de las Entidades Privada no Lucrativas

El notable protagonismo experimentado por las entidades no lucrativas en los sistemas económicos y la relevancia social que han adquirido impulsó la emisión de normas contables dirigidas a su rendición de cuentas. La utilidad para la toma de decisiones constituye la finalidad esencial de la información financiera, y en este marco se sitúa la adaptación del Plan General de Contabilidad para las entidades no lucrativas, diseñada por el ICAC y publicada en 1998. En este trabajo se aborda el análisis de la utilidad de la información financiera exigida por esta regulación desde el punto de vista de los usuarios internos. Para ello, hemos realizado una encuesta a responsables de la gestión económico-financiera de las asociaciones de utilidad pública españolas, recabando su opinión y valoración sobre las distintas áreas de la información financiera y presupuestaria.Los resultados de la encuesta permiten constatar que los responsables de la gestión utilizan la información financiera para diversas tareas de gestión, aunque se sigue considerando muy relevante su utilidad para la rendición de cuentas. Destaca sin embargo, la baja utilidad asignada al estado del presupuesto y su liquidación, en contra de lo que cabía esperar a priori.The relevant increase of the role of non profit organizations in the economic systems and their high social impact has induced accounting standard setters to introduce financial reporting standards for these entities. Usefulness for decision-taking is the main purpose for financial reporting and, in this context, was introduced the adaptation of the General Accounting Plan for non profit organizations. The present study analyses the usefulness of financial reporting required to non profit entities from a management perspective. For carrying out this goal, we sent a questionnaire to managers of Spanish public utility associations to know their opinion about the compulsory financial reporting. Our results show that managers of these entities use financial reporting for management purposes, although financial reporting is still basically relevant for accountability purposes. However, the budgetary statement is not very used

Responses of “Newhall" orange trees to iron deficiency in hydroponics: effects on leaf chlorophyll, photosynthetic efficiency, and root ferric chelate reductase activity

Orange (Citrus sinensis L. Osb. cv. ‘Newhall’) plants grafted on Citrange troyer rootstock were grown in nutrient solution with 0, 5, 10 or 20 M Fe, with and without calcium carbonate. Calcium carbonate was added in order to mimic the natural conditions in calcareous soils. Leaf chlorophyll concentration was estimated every 3–4 days using the portable instrument SPAD-502 meter. Chlorophyll fluorescence parameters, photosynthetic capacity estimated from oxygen 2 evolution, leaf Fe concentrations, and root tip ferric chelate reductase activity were measured at the end of the experiment. Plants from the 0 and 5 μM Fe treatments showed leaf chlorosis and had decreased leaf chlorophyll concentrations. Leaves of plants grown in the absence of Fe in the solution had smaller rates of oxygen evolution both in the presence and absence of calcium carbonate, compared with plants grown in the presence of 10 M Fe. In the absence of calcium carbonate the photosystem II efficiency, estimated from fluorescence parameters, was similar in all treatments. A slight decrease in photosystem II efficiency was observed in plants grown without Fe and in the presence of calcium carbonate. A 2.5-fold increase in root tip ferric chelate reductase activity over the control values was found only when plants were grown with low levels of Fe and in the presence of calcium carbonate

Evaluating sustainability in organisations with a fuzzy logic approach

Purpose - To determine whether the organisations more strategically committed to its stakeholders present better social and financial performance and, based on this relationship, know the state of the art of the Spanish sectors’ approach to the sustainable development. Design/methodology/approach - This paper analyses the sustainability approach of a sample of 52 Spanish listed firms. This process is based on the study of different indexes generated in order to evaluate the company’s commitment through its stakeholders, the social and financial performance of these organisations, and the relationship between them. Previous results showed a positive and not significant relationship between these variables and a positive financial performance. This paper replicates a former research by introducing a fuzzy- logic- based methodology in order to generate the aforementioned indexes. Findings -The current results support the conclusions formerly obtained and simultaneously demonstrate that the big Spanish companies are at an incipient stage of development of a clearly sustainability - oriented management. Research limitations/implications - The unavailability of a long series of organisations sustainability information is an obstacle for a broader analysis. This research could motivate the usefulness of the fuzzy logic methodology for analysing the business sustainability approach and to develop studies on the corporate social performance. Originality/value - The use of fuzzy logic methodology for the generation of indexes related to the organisations social responsibility and sustainability result

Bent-core liquid crystalline cyanostilbenes : fluorescence switching and thermochromism

The authors from ICMA greatly appreciate financial support from the Spanish Government (MINECO-FEDER project MAT2012-38538-C03-01), the Aragon's Government and FSE (project E04) and the Jae PreDoc-CSIC (M. M.-A.) fellowship program.Fluorescent bent-core molecules, bearing one or two cyanostilbene units in the lateral structure and different positions of the cyano group (α- or β-isomers), are described with the aim of modulating the molecular packing and fluorescence properties. These compounds give rise to a variety of crystal polymorphs and bent-core liquid crystalline phases (SmCP, Colr and B6), offering the unique chance to study the fluorescence properties of the cyanostilbene structure in different phases. Experimental and computational studies elucidate geometrical and electronic properties of these bent-core structures but especially the fluorescence properties (spectral positions, quantum yields and decay curves), in a detailed comparison between diluted solutions, in dichloromethane (DCM) or poly(methylmethacrylate) (PMMA), and condensed phases. Quantum yields as high as 70% have been obtained in some diluted solutions (PMMA) and condensed phases. Remarkably, the quantum yield values depend on the position of the cyano group, being higher for β- than for the α-isomers due to the higher radiative rates and lower non-radiative rates of the former. The photophysical characterization in the condensed phase focuses on RT studies with solid samples and different processing, and show that, upon aggregation, interactions between the cyanostilbene groups result in changes of the emission spectra and dynamics compared to the diluted systems in DCM and PMMA, giving rise to H-aggregations of varying strength. Furthermore, the compounds exhibit thermochromism, showing a green-yellow fluorescence in the pristine crystalline phase that changes to blue on heating to the liquid crystal phase. This journal isPostprintPeer reviewe

Forecasting through deep learning and modal decomposition in multi-phase concentric jets

This work presents a set of neural network (NN) models specifically designed for accurate and efficient fluid dynamics forecasting. In this work, we show how neural networks training can be improved by reducing data complexity through a modal decomposition technique called higher order dynamic mode decomposition (HODMD), which identifies the main structures inside flow dynamics and reconstructs the original flow using only these main structures. This reconstruction has the same number of samples and spatial dimension as the original flow, but with a less complex dynamics and preserving its main features. We also show the low computational cost required by the proposed NN models, both in their training and inference phases. The core idea of this work is to test the limits of applicability of deep learning models to data forecasting in complex fluid dynamics problems. Generalization capabilities of the models are demonstrated by using the same neural network architectures to forecast the future dynamics of four different multi-phase flows. Data sets used to train and test these deep learning models come from Direct Numerical Simulations (DNS) of these flows.Comment: 46 pages, 20 figures. Submitted to Expert Systems with Application

Transferencia de resultados de investigación para el ahorro de agua y de la energía en comunidades de regantes a través del entorno de gestión integrada CORENET-COREGEST

En la actualidad se está produciendo un incremento en la demanda para realizar una gestión optimizada del agua y de la energía empleadas en el regadío. Esto ha dado lugar a una importante actividad de I+D con diferentes sistemas, productos y servicios, que comparten el objetivo de mejorar la aplicación del agua y/o de la energía. Sin embargo, el conocimiento generado choca con dificultades a la hora de transferir los resultados hacia los usuarios finales. Esto es debido, al menos en parte, a la necesidad de que las Comunidades de Regantes cambien su modelo de gestión y sean capaces de integrar los resultados de este conocimiento con los procesos normales de gestión que se emplean en las mismas. SERINA ha desarrollado la metodología y el Enterprsise Resource Planning (ERP) de gestión CORENET-COREGEST, que permite modernizar los procesos de gestión de las Comunidades de Regantes e integrar herramientas/sistemas/servicios externos generados por los centros de I+D con el objetivo de mejorar la gestión, fundamentalmente, del agua y de la energía. En este trabajo se muestran algunos casos que ilustran lo anterior y se explican las ventajas para las Comunidades de Regantes usuarias así como por los centros de I+D que han integrado sus productos en CORENET-COREGEST

Organizaciones supramoleculares de moléculas dendríticas con estructuras tipo "Bent-Core"

Resumen del póster presentado a la 6ª Jornada de Jóvenes Investigadores en Física y Química de Aragón celebrada en Zaragoza el 20 de noviembre de 2014.Beca de Colaboración del MEC y Beca de Iniciación a la Investigación del INA (A. M. B-S), Beca JAE-Predoc (M. M-A), Beca FPI (A. C.). Grupo de Cristales Líquidos y Polímeros: proyectos MAT2012-38538-CO3-01 y CTQ2012-35692 (MINECO-FEDER) y E04 (Gobierno de Aragón).Peer reviewe