Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Helena María Bollas Araya"'
Publikováno v:
Revista de Estudios Cooperativos, Vol 115 (2014)
Durante la última década, la relevancia de la sostenibilidad ha crecido dentro del mundo empresarial, teniendo las cooperativas de crédito una especial relación con este concepto. Esta relación puede representar un valioso activo para el desarro
Externí odkaz:
https://doaj.org/article/39793b99c7734e8f8643cda31173c7a0
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 25, Iss 1 (2022)
The Directive 2014/95/EU imposes new requirements regarding the disclosure of non-financial information (NFI). The aim of this paper is to analyse the NFI disclosed by Spanish listed companies. This is a pioneering study in Spain, since it was conduc
Externí odkaz:
https://doaj.org/article/5d665220083d40f8ba4f8aa116e2916f
Publikováno v:
Sustainability Accounting, Management and Policy Journal. 13:878-898
Purpose This paper aims to investigate the relationship between corporate reporting on issues related to the Sustainable Development Goals (SDG) and the quality of non-financial information (NFI) corroborated by different types of assurors. Design/me
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4479cf5abd5c56f4875a18ee5628d300
https://doi.org/10.1108/sampj-04-2021-0131
https://doi.org/10.1108/sampj-04-2021-0131
Publikováno v:
RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia
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[EN] By means of the Directive 2014/95/EU, the EU established new requirements regarding the disclosure of non-financial information (NH). The Spanish Act 11/2018 expands these requirements, imposing mandatory external assurance on NFI. This is a pio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::205eb62f7c85acfe8c18665c39dd7b6a
https://doi.org/10.17533/udea.rc.n79a01
https://doi.org/10.17533/udea.rc.n79a01
Autor:
Helena María Bollas Araya
Publikováno v:
In-Red 2022 - VIII Congreso Nacional de Innovación Educativa y Docencia en Red.
Traditional teaching is complemented by other methodologies that promote more active student participation. Gamification in classrooms has spread in recent years. This work is an exploratory study about students' perception regarding the use of gamif
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c976372a7a9fc5533ad1d48257e555c6
https://doi.org/10.4995/inred2022.2022.15810
https://doi.org/10.4995/inred2022.2022.15810
Publikováno v:
DIGITUM. Depósito Digital Institucional de la Universidad de Murcia
instname
Revista de Contabilidad: Spanish Accounting Review, Vol 25, Iss 1 (2022)
RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia
instname
Revista de Contabilidad: Spanish Accounting Review, Vol 25, Iss 1 (2022)
RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia
[ES] La Directiva 2014/95/UE impone nuevos requisitos en cuanto a la divulgación de información no financiera (IFN). El objetivo de este trabajo es analizar la IFN divulgada por las empresas cotizadas españolas. Se trata de un estudio pionero en E
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0b997262a0198911593bd2f3aef29db8
https://doi.org/10.6018/rcsar.392631
https://doi.org/10.6018/rcsar.392631
Publikováno v:
Administrative Sciences, Vol 8, Iss 3, p 32 (2018)
Financial scandals have highlighted the need for greater corporate transparency. Thus, corporate governance has emerged as an instrument for corporations to fulfil their social responsibility by offering more reliable information to their stakeholder
Externí odkaz:
https://doaj.org/article/aeb398ae400848eab023ae2e50b68456
Publikováno v:
Administrative Sciences
Volume 8
Issue 3
Administrative Sciences, Vol 8, Iss 3, p 29 (2018)
RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia
instname
Volume 8
Issue 3
Administrative Sciences, Vol 8, Iss 3, p 29 (2018)
RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia
instname
[EN] Spain is one of the European countries that is the most strongly committed to the presentation of non-financial information. In 2017, Spain adapted its legislation to Directive 2014/95/EU through Royal Decree-Law 18/2017, which required Public I
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5ee79a7e6f561df46fca22028561163d
Publikováno v:
Annals of Public and Cooperative Economics. 86:363-383
Sustainability Assurance (SA) is increasing worldwide. Cooperatives are highly susceptible to CSR but there is an interesting research gap regarding SA in them. We use mixed research methods (statistical and content analysis) to study SA practices of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cd47dfd43c5cfa43931ebcccaf093d28
https://doi.org/10.1111/apce.12073
https://doi.org/10.1111/apce.12073
Publikováno v:
RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia
instname
Scopus-Elsevier
instname
Scopus-Elsevier
[EN] CSR reporting is increasing worldwide and cooperatives are highly susceptible to it. However, there is an interesting research gap in CSR reporting and assurance in cooperatives. Through an in-depth case study, we investigated motivations, benef
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::055dc1cfc7fe30925e5289ebac86d906
http://hdl.handle.net/10251/81002
http://hdl.handle.net/10251/81002