Výsledky vyhledávání - "Fernando Llena Macarulla"

Akademický článek

Social audit as a control mechanism of the firms’ social responsibility: the methodology of Theodore J. Kreps

Autor: Maria de Fátima de Lima Pinel, José Paulo Cosenza, Fernando Llena Macarulla

Publikováno v: Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, Vol 10, Iss 19, Pp 85-100 (2015)

The objective of this paper is to develop an analysis that shows the divergent perspectives arising from the differences between the treatment established under the concept of Social Responsibility and the concept of Social Audit in the measurement,

Externí odkaz: https://doaj.org/article/c83eb79d2dff4f859040e286f032b04f

Zobrazit plný text záznamu

Akademický článek

Editorial letter. Sustainability accounting, accountability and disclosure in a Circular Economy

Autor: Igor Álvarez Etxeberria, Fernando Llena-Macarulla, Pilar Portillo-Tarragona

Publikováno v: Revista de Contabilidad: Spanish Accounting Review, Vol 26, Iss Special (2023)

Externí odkaz: https://doaj.org/article/7fb1fd16592349509a3c50fec8be9651

Zobrazit plný text záznamu

Akademický článek

Reporting measurements or measuring for reporting? Internal measurement of the Circular Economy from an environmental accounting approach and its relationship

Autor: Fernando Llena-Macarulla, José M. Moneva, Alfonso Aranda-Usón, Sabina Scarpellini

Publikováno v: Revista de Contabilidad: Spanish Accounting Review, Vol 26, Iss 2 (2023)

This study presents a model to measure Circular Economy (CE) in businesses from the point of view of both the range of activities and the intensity with which they are implemented to close material circles. The scope of CE is analysed from an environ

Externí odkaz: https://doaj.org/article/dfc8d85c899243f181f67540292f7a14

Zobrazit plný text záznamu

Akademický článek

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

Autor: Miguel Marco-Fondevila, José M. Moneva, Fernando Llena-Macarulla

Publikováno v: Applied Sciences, Vol 10, Iss 23, p 8381 (2020)

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

Externí odkaz: https://doaj.org/article/ee546b52033e448c8056f36834c197f7

Zobrazit plný text záznamu

The Impact of Organizational Culture on the Effectiveness of Corporate Governance to Control Earnings Management

Autor: José Ignacio Jarne Jarne, Miguel Marco-Fondevila, Fernando Llena Macarulla, Susana Callao Gastón

Publikováno v: Zaguán. Repositorio Digital de la Universidad de Zaragoza
instname
Journal of Risk and Financial Management; Volume 15; Issue 9; Pages: 379

The relationship between culture, earnings management and corporate governance has been studied in different ways, but the influence that culture has over the actual effectiveness of corporate governance to control earnings management has not, even t

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::006f4990bec01a653a6db7c9157a834f
http://zaguan.unizar.es/record/118727

Zobrazit plný text záznamu

Transparency and Accountability in Sports: Measuring the Social and Financial Performance of Spanish Professional Football

Autor: Juan C. Guevara-Pérez, Fernando Llena-Macarulla, Rudemarlyn Urdaneta, José M. Moneva

Publikováno v: Sustainability, Vol 13, Iss 8663, p 8663 (2021)
Zaguán. Repositorio Digital de la Universidad de Zaragoza
instname
Sustainability
Volume 13
Issue 15

This study reviews the impact of the Spanish Transparency Law (TL) 19/2013 and the Union of European Football Associations’ (UEFA) Financial Fair Play (FFP) regulations, on the transparency and accountability of Spanish professional football clubs,

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a6d34d9fdd8d98951672cc4a67349cef
https://www.mdpi.com/2071-1050/13/15/8663

Zobrazit plný text záznamu

Measurement of the circular economy in businesses: Impact and implications for regional policies

Autor: José M. Moneva, Fernando Llena-Macarulla, Alfonso Aranda-Usón, Pilar Portillo-Tarragona

Publikováno v: ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT. :187-205

Currently, numerous governments and international organisations are promoting the implementation of the circular economy - both within the EU and in other regions - as an alternative to lineal models, and in search of a compromise between competitive

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::756ef822f11d0c088f4d882c9a28856f
https://doi.org/10.3280/efe2018-002010

Zobrazit plný text záznamu

Definition and measurement of the circular economy’s regional impact

Autor: Fernando Llena-Macarulla, Pilar Portillo-Tarragona, Sabina Scarpellini, Alfonso Aranda-Usón

Publikováno v: Journal of Environmental Planning and Management. 62:2211-2237

It has been argued that the circular economy (CE) represents an opportunity to achieve a paradigm shift in territory from the current linear model to a low-carbon, zero-waste economy. In this context, the implementation of the CE is holistically anal

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::be44e5f0b3c918ebd178bb80cf07d02f
https://doi.org/10.1080/09640568.2018.1537974

Zobrazit plný text záznamu

Economía Circular: Industria de la tecnología

Autor: Chueca Onieva, Jorge, Fernando llena Macarulla, Jose Mariano Moneva Abadía

Publikováno v: Zaguán. Repositorio Digital de la Universidad de Zaragoza
instname

El tema principal del informe es la economía circular, en específico los residuos generados por las industrias que utilizan los aparatos eléctricos y electrónicos. Además, el trabajo consiste en recoger información financiera de las empresas te

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::37ef188b13d8010c7229108d4671faab
http://zaguan.unizar.es/record/110431

Zobrazit plný text záznamu

Vyhledávací nástroje:

Upřesnit hledání