Responsabilidad social y transparencia a través de la web: un análisis aplicado a las cooperativas agroalimentarias españolas

The values and principles of Corporate Social Responsibility (CSR) have been applied by Cooperative societies since their origins. Given the link of CSR with cooperative culture principles and information spreading, the aim of this paper is to analyze the relationship between social responsibility, corporate governance and transparency in the Spanish agrofood cooperatives. This paper analyzes the CSR information these companies spreads across the web, according the Global Reporting Initiative contents. The paper tries to show whether there are significant differences between the levels reached by primary and secondary or tertiary cooperatives. Finally, the relationship between levels of information dissemination and cooperatives size or age is analyzed.Las sociedades cooperativas han aplicado desde sus orígenes los valores y los principios que están implícitos en el concepto de la Responsabilidad Social Empresarial (RSE). El objetivo de este trabajo es analizar la relación entre la responsabilidad social, el gobierno corporativo y la transparencia en las sociedades cooperativas agroalimentarias españolas, dada la vinculación existente entre los principios inspiradores de la cultura cooperativa y la RSE, y de esta última con los niveles de divulgación de información. El trabajo analiza las características de la información sobre RSE que estas empresas difunden a través de sus páginas webs, basándose en los contenidos de la iniciativa Global Reporting Initiative, e intenta demostrar si existen diferencias significativas entre los niveles alcanzados por las cooperativas de primer grado y las de grado ulterior. Finalmente se analiza la relación entre los niveles de difusión de información y el tamaño de la cooperativa o sus años de antigüedad

Responsabilidad social y transparencia a través de la Web: un análisis aplicado a las cooperativas agroalimentarias españolas

Las sociedades cooperativas han aplicado desde sus orígenes los valores y los principios que están implícitos en el concepto de la Responsabilidad Social Empresarial (RSE). El objetivo de este trabajo es analizar la relación entre la responsabilidad social, el gobierno corporativo y la transparencia en las sociedades cooperativas agroalimentarias españolas, dada la vinculación existente entre los principios inspiradores de la cultura cooperativa y la RSE, y de esta última con los niveles de divulgación de información. El trabajo analiza las características de la información sobre RSE que estas empresas difunden a través de sus páginas webs, basándose en los contenidos de la iniciativa Global Reporting Initiative, e intenta demostrar si existen diferencias significativas entre los niveles alcanzados por las cooperativas de primer grado y las de grado ulterior. Finalmente se analiza la relación entre los niveles de difusión de información y el tamaño de la cooperativa o sus años de antigüedad

Students’ perceptions about acquisition of competencies of final project in Business Administration. The case of Universidad Loyola Andalucía

El desarrollo y la evaluación de los Trabajos Fin de Grado (TFG) en los planes de estudio están suponiendo todo un reto para el claustro de las universidades. La complejidad del proceso de elaboración del trabajo, la distinta casuística en cuanto a temas, competencias a evaluar y diversidad de profesorado, nos ha llevado a preocuparnos por conocer cuál es la percepción del alumno en relación a su proceso de aprendizaje y adquisición de competencias en esta materia. Un estudio exploratorio, basado en una encuesta realizada a los alumnos de ADE que han defendido su trabajo en el curso 2014-15, en la Facultad de Ciencias Económicas y Empresariales de la Universidad Loyola Andalucía, nos ha permitido poner de manifiesto cuál es la percepción del alumno en relación a todo el proceso del TFG. Su análisis nos ha permitido detectar que el TFG está suponiendo un retraso en la finalización de los estudios de grado, pero que existe un nivel de satisfacción alto con su desarrollo. Así mismo, es de resaltar la correlación que existe entre el interés por el tema a desarrollar y la calificación obtenida.The development and evaluation of the Final Project (FP) in the curriculum are posing a challenge for the university faculty. The complexity of the process of making this FP, the different casuistry regarding possible topics, the different competencies to assess and teachers diversity has led us to worry about knowing what is the perception of students in relation to their learning and skills acquisition in this area. A exploratory study based on a survey of Business Administration’ students who have defended their work in the 2014-15 course at the Faculty of Economics and Business Administration at Loyola University Andalusia, has allowed us to show what is the perception of the student in relation to the whole process of the FP. The analysis revealed that the FP is supposing a delay in the completion of undergraduate studies, but that there is also a high level of satisfaction with the development of the FP. We must also highlight the correlation between interest in the topic to develop and marks obtained in the FP

La incidencia de los valores culturales en el voluntariado: el caso de Europa

La realidad del voluntariado es sumamente compleja hasta el punto de que resulta complicado definir y caracterizar el trabajo voluntario, dada la gran variedad de interpretaciones, motivaciones, variables sociodemográficas y aspectos culturales que configuran el perfil de los voluntarios. El objetivo de este trabajo es analizar la influencia conjunta de algunas variables sociodemográficas, así como de los valores culturales de índole secular o tradicional, sobre el perfil de los voluntarios en Europa. Además, se investiga qué variables orientan a los voluntarios hacia un determinado tipo de voluntariado u otro. Para ello se ha aplicado principalmente una metodología de regresión logística a partir de la información disponible en la European Value Study. Los resultados obtenidos ayudan a establecer una caracterización del voluntariado en Europa, y confirman la influencia de los valores culturales, en primer lugar, en la realización o no de trabajos de voluntariado, y en segundo lugar, en la elección que hacen estas personas del tipo de actividad con la que están comprometidos. Al analizar dos tipos de voluntariado de motivación supuestamente muy diferente, se concluye que existe un grupo de valores que influyen en ambos, aunque el sentido y la intensidad en la que lo hacen sea diferente; por otra parte, algunos valores tienen influencia o no en la realización de trabajos de voluntariado, dependiendo del tipo específico al que nos refiramos

The Impact and Value of a Tourism Product: A Hybrid Sustainability Model

[Abstract] The concepts of social value creation and sustainability are acquiring a growing relevance in the vision shared by the tourism industry’s major stakeholders. Our aim was to determine a hybrid impact-value model capable of measuring tourism product sustainability through the use of indicators and the impact of stakeholder actions during the process of creating and generating products. An initial static vision of sustainability is complemented by a second dynamic vision, based on the measurement of value and change. The proposed model includes the same stakeholders, dimensions and indicators for both approaches. This standardization enhances the robustness of the model and its potential as an analysis instrument. After reviewing the considerable number of possible impact measurement techniques, we opted for the versatile methodology known as Social Return on Investment (SROI)

Volunteering attitude, mental well-being, and loyalty for the non-profit religious organization of volunteer tourism

The present research aimed to explore volunteer travelers’ loyalty formation for the non-profit religious organization of volunteer tourism by considering the gender influence. A quantitative process along with a survey method was utilized to attain the research purpose. Our empirical results showed that awareness of the need, performance of the organization, attitude, and the mental well-being were critical contributors to increasing loyalty. Attitude and mental well-being were vital mediators. The performance of the non-profit religious organization included a comparative importance in building loyalty. In addition, gender moderated the effect of awareness of the need and performance of the organization on the travelers’ attitudes toward it. As very little is known about volunteer tourists’ behaviors, the current study satisfactorily provides an apparent comprehension regarding how their loyalty for the non-profit religious organization is generated and what factors drive this loyalty

Religious vs Secular volunteering motivations: A study on European elders

The reality of volunteering is highly complex. This concept is difficult to define and typify because of the great variety of interpretations, motivations, socio-demographic variables and cultural aspects that shape the volunteer profile. This work aims to analyze the differential and inter-related impact of socio-demographic and contextual variables, and cultural values on elder volunteer profile in Europe. We thus conduct an empirical study involving the use of a logistic regression model that shows, in probabilistic terms, traits that characterize senior and retired volunteers. Further, we study which variables motivate senior volunteers to a determined type of volunteering. Results from the European Value Study help to explain variable influence on volunteering and confirm that cultural values impact among elder people, both, election to volunteering activities and decisions regarding which kind of activity volunteers are drawn to. By analyzing two types of volunteering (religious and secular) that are supposed to be motivated by different forces, we conclude that certain values encourage religious volunteering while others stimulate secular volunteering

Promoting Sustainability Transparency in European Local Governments: An Empirical Analysis Based on Administrative Cultures

Nowadays, the transparency of governments with respect to the sustainability of public services is a very interesting issue for stakeholders and academics. It has led to previous research and international organisations (EU, IMF, OECD, United Nations, IFAC, G-20, World Bank) to recommend promotion of the online dissemination of economic, social and environmental information. Based on previous studies about e-government and the influence of administrative cultures on governmental accountability, this paper seeks to identify political actions useful to improve the practices of transparency on economic, social and environmental sustainability in European local governments. We perform a comparative analysis of sustainability information published on the websites of 72 local governments in 10 European countries grouped into main three cultural contexts (Anglo-Saxon, Southern European and Nordic). Using international sustainability reporting guidelines, our results reveal significant differences in local government transparency in each context. The most transparent local governments are the Anglo-Saxon ones, followed by Southern European and Nordic governments. Based on individualized empirical results for each administrative style, our conclusions propose useful policy interventions to enhance sustainability transparency within each cultural tradition, such as development of legal rules on transparency and sustainability, tools to motivate local managers for online diffusion of sustainability information and analysis of information needs of stakeholders

Identifying Motivation of the Local Governments to Improve the Sustainability Transparency

This paper examines the sustainability transparency of governments, i.e., the disclosure of information on the sustainability of their actions. To do so, we identify contributory factors to the online disclosure of environmental, social, economic and general information by local governments in Nordic countries. Linear regression analysis was used to identify factors infl uencing the online dissemination of government information on sustainability; a factor analysis, as a precursor to linear regression, led us to reduce 14 explanatory variables to four factors: fi nancial risk, demography, professional qualifi cations and local government resources. The results obtained show that local fi - nancial priorities have a greater impact on the sustainability-related content of governmental websites than does concern for the needs of the population. Furthermore, an organization’s disclosure of its fi nancial risks, together with greater awareness of stakeholders’ demands, could promote transparency in the fi eld of environmental, social and economic sustainability, while local demographic characteristics could foster the publication of information on environmental sustainability.This study was carried out with the assistance of a research project funded by the Regional Government of Andalusia (Ref. P11-SEJ-7700) and that of two projects funded by the National Research Plan, Nos. ECO2010-17463-ECON and ECO2010-20522-ECON

El concepto de innovación social: ámbitos, definiciones y alcances teóricos

En el presente trabajo se pretende, haciendo uso de la revisión bibliográfica sistemática, abordar una triple tarea. Por un lado, hacer un intento de clarificar terminológicamente el concepto de innovación social a través de una sistematización de las principales definiciones que sobre este concepto nos encontramos en la bibliografía. En segundo lugar, pretendemos llevar a cabo un seguimiento de como la definición del concepto se ha visto afectada por los diferentes momentos y contextos históricos en un intento de determinar posibles tendencias comunes, para terminar, en tercer lugar, poniendo de manifiesto cómo el concepto de innovación social se ha proyectado en diferentes disciplinas