Open Access
The construction of the normative persuasion of social and environmental reporting regulation
(Emarald, 2024) Luque-Vílchez, Mercedes; Husillos Carques, Francisco Javier; Larrinaga González, Carlos; Gestión de Empresas; Enpresen Kudeaketa; Institute for Advanced Research in Business and Economics - INARBE
Purpose – This study aims to understand why some social and environmental reporting (SER) regulations are more successful than others in modifying collective corporate reporting behaviour and expectations. More specifically, it presents a qualitative and historically informed exploration of the construction of the enabling conditions for corporate adoption of SER regulation in a national context. Design/methodology/approach – Drawing on insights from structuration theory and the sociological approach to legal studies, the authors examined the normative persuasion of the first regulation in Spain requiring firms to disclose social and environmental information in a stand-alone report: Article 39 of the Spanish Sustainable Economy Law. The case study is based primarily on 38 semi-structured interviews with relevant actors involved in this SER regulation from 2008 to 2014. Other sources such as legal and policy documents, historical documents, books, press reports and field notes from attendance at technical meetings related to the phenomenon under study help inform and complement the analysis of the interviews. Findings – The analysis reveals that the agency of regulators, regulatees and other relevant actors involved in the SER regulation led to the law becoming a dead letter. However, only by examining the structural circumstances, shaped by history and socio-economic context, can the authors understand how the normative persuasion of law is constructed or undermined. Research limitations/implications – The study underscores the importance of the national context in developing corporate social responsibility (CSR) regulation and the crucial role of history. The results of this research also suggest that significant progress towards a more transformative CSR regulation cannot be achieved without the support of enabling structures/ Practical implications – Recent SER regulations (European Corporate Sustainability Reporting Directive and IFRS sustainability standards, to mention those that are gaining most traction) may not achieve sufficient compliance if those responsible for drafting them do not ensure that the conditions for the emergence of regulatory persuasion are met. Regulators must therefore have a profound understanding of how these conditions are constructed as part of a historical process inextricably linked to the social structures of the environment in which the law is to be applied. Social implications – The study reveals the changing landscape of corporate social responsibility, where scientists, academics, NGO activists and civil society organisations struggle to gain some agency in a field populated by actors, such as trade unions or employers, who were constitutive of Western industrial liberal democracies. Originality/value – This study presents an in-depth and historically grounded analysis of the dynamics involved in creating the conditions that lead to successful SER legislation in a national context.
Open Access
Language was always a companion of the empire
(Elsevier, 2024) Husillos Carques, Francisco Javier; Larrinaga González, Carlos; Martínez, Daniel E.; Gestión de Empresas; Enpresen Kudeaketa; Institute for Advanced Research in Business and Economics - INARBE
This editorial discusses how the hegemony of the English language in academic research shapes and perpetuates specific forms of power. This is a matter of both equity and justice—the additional effort faced by researchers to integrate themselves into the dominant language and the racial, economic, and social hierarchies that are often expressed and acknowledged through language. The aim of this special issue is to give the Spanish language a central position and in so doing, foster a space for contemplation that presents diverse viewpoints, research focuses, themes, and styles that have previously been overshadowed by the dominance of English. The special issue features five articles showcasing the diversity of critical accounting research in Spanish-speaking contexts. This editorial concludes with a note from the journal’s co-editors, reaffirming Critical Perspective on Accounting’s commitment to promoting multilingualism. This initiative aims to enrich academic dialogue and ensure that local contexts and perspectives are adequately represented in global discussions.
Open Access
The influence of pro-environmental managers' personal values on environmental disclosure: the mediating role of the environmental organizational structure
(Emerald, 2019) Luque-Vílchez, Mercedes; Mesa-Pérez, Enrique; Husillos Carques, Francisco Javier; Larrinaga González, Carlos; Institute for Advanced Research in Business and Economics - INARBE
Purpose – The purpose of this paper is to examine in greater depth the influence of internal factors on the disclosure of environmental information by companies. The influence of pro-environmental managers¨ personal values on environmental disclosure quality is analyzed and the extent to which the influence of those values is mediated by the practices associated with the environmental organizational structure of the company. Design/methodology/approach – The authors use a partial least squares structural equation model to analyze the relationship between the quality of the environmental information disclosed by 137 environmentally sensitive Spanish firms, their level of commitment towards the environment and the personal values of the directors in charge of those reports. Findings – A central finding of this work is that a positive relationship between the pro-environmental managers’ personal values and environmental disclosure quality is fully mediated by the environmental organizational structures of their companies. Practical implications – A better understanding of the relationship between the personal values of managers and corporate environmental reporting quality will contribute to the design of policies that can enhance firm transparency and accountability, for example, by educating future managers in sustainability values. Social implications – Light is cast on the mechanisms that can enhance corporate transparency and accountability in relation to environmental matters. Originality/value – In this paper, a quantitative study of the internal driving forces of environmental disclosure is conducted, an aspect that has often been ignored in the literature on quantitative voluntary social reporting. The merit of this approach is its contribution to the literature through the analysis of the reasons why powerful actors within firms could (or could not) develop corporate social reporting practices.

Husillos Carques, Francisco Javier

Email Address

person.page.identifierURI

Birth Date

Job Title

Last Name

First Name

person.page.departamento

person.page.instituteName

ORCID

person.page.observainves

person.page.upna

Name

Filters

Author

Subject

Date

Has files

Item Type

Type

Settings

Sort By

Results per page

Search Results