Listar por autor UPNA "López Arceiz, Francisco José"
Mostrando ítems 1-14 de 14
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Are mediterranean nonprofits adopting the social enterprise model?
The social enterprise model, which is characterized by economic, social, and governance dimensions, has become a key aspect of modern welfare states in Europe. Despite its potential to increase revenue diversification for ... -
Can tax regulations moderate revenue diversification and reduce financial distress in nonprofit organizations?
As a result of policies to reduce public deficit, nonprofit organizations have been forced to turn to charitable donations in order to diversify their revenue structure and thus reduce their levels of financial distress. ... -
Cultural context, organizational performance and Sustainable Development Goals: a pending task
The collaboration of private companies in the fulfillment of the Sustainable Development Goals (SDGs) is key to address global challenges of climate change, social inequality and environmental degradation. This collaboration ... -
Do sustainability disclosure mechanisms reduce market myopia? Evidence from European sustainability companies
Market myopia is a behavioural bias that causes investors to overvalue short-term earnings and undervalue long-term profits. This anomaly should not be compatible with sustainability disclosure mechanisms, the set of tools ... -
A human growth perspective on sustainable HRM practices, worker well-being and organizational performance
Care services pose new challenges and opportunities for the implementation of sustainable HRM practices related to worker involvement and well-being because of their relational nature. The article is framed in terms of the ... -
Innovations for sustainability in the roll-out of the sustainable development goals
Desde el año 2015, las empresas han ido adaptando sus decisiones estratégicas para alinearse con los Objetivos de Desarrollo Sostenible. Esta adaptación vendría justificada por la búsqueda de legitimidad ante la presión ... -
The mediating effect of sustainability strategy between sustainability committees and business performance: can persistent assessment condition this effect?
Purpose – This study aims to analyse the role of persistence in the assessments carried out by sustainability agencies in the interaction between sustainability committee characteristics, sustainability strategies and ... -
El modelo de empresa social en las ESFL: diversificación de ingresos
En los últimos años, el modelo de empresa social ha sido un pilar fundamental de los estados de bienestar social. Este modelo está basado en el desarrollo de tres dimensiones: económica, social y de gobierno. La adopción ... -
Modelo de financiación de los partidos políticos: análisis comparativo entre España, Francia e Italia
La relevancia en los sistemas democráticos de los partidos políticos y sus necesidades de financiación incentivaron la publicidad y control de sus cuentas anuales, y, en consecuencia, la normalización de su contabilidad. ... -
Régimen fiscal de las fundaciones navarras: efectos en la estructura de ingresos
El objetivo de este estudio es analizar el régimen fiscal especial para fundaciones contenido en la regulación tributaria de dos comunidades autónomas, Aragón y Navarra. En particular, se analizan los efectos de la regulación ... -
Resultado económico y de empleo en las organizaciones sociales de origen familiar
La Unión Europea ha apostado por el modelo de empresa social como una herramienta para corregir los desequilibrios socioeconómicos en los países miembros. En el contexto de la economía española, las organizaciones familiares ... -
Sustainability disclosure and financial analysts' accuracy: the European case
This study aims to analyze whether the adoption of Directive 2014/95/EU on sustainability disclosure has contributed to more truthful reporting to financial analysts in terms of risks and firms' performance. Financial ... -
Sustainability for European investors: evidence from a sustainable ranking
La sostenibilidad corporativa implica una amplia perspectiva que sugiere la creación de valor para los stakeholders y requiere desarrollar algunos compromisos a nivel económico, social, ambiental y de gobierno. La medición ... -
Sustainability performance indicators: definition, interaction, and influence of contextual characteristics
Financial markets and investors are pushing modern firms to increase their commitment to sustainable development. Corporate sustainability refers to processes that develop from normative traditions, ethical roots, and ...