In-Red 2023 - IX Congreso Nacional de Innovación Educativa y Docencia en Red
Los actuales escenarios económicos y sociales y la aparición de diversas iniciativas instituciona... more Los actuales escenarios económicos y sociales y la aparición de diversas iniciativas institucionales como los Objetivos de Desarrollo Sostenible, hacen necesario adaptar los actuales planes de estudio incorporando el análisis y el estudio de aspectos relacionados con la sostenibilidad. Para ello, se han diseñado un conjunto de prácticas y actividades relacionadas con la sostenibilidad con un enfoque interdisciplinar, a lo largo de diferentes planes de estudios, complementando así la visión aislada y optativa que se está ofreciendo en este momento. En total se prevé llegar a más de 1.600 alumnos de 7 titulaciones y 6 centros, aprovechando a su vez metodologías y herramientas de e-learning para actualizar el proceso de aprendizaje. El proyecto, pretende incorporar experiencia adicional sobre el uso de distintas metodologías docentes que ayuden a incorporar la perspectiva de sostenibilidad como capacidad transversal para el estudiantado.
ABstRACt Objective – This paper analyzes whether the anti-corruption reporting practices of the c... more ABstRACt Objective – This paper analyzes whether the anti-corruption reporting practices of the companies are a reflection of adequate anti-corruption systems put in place by companies, or whether the disclosure is merely a tool for companies to improve their reputation and thus maintain their legitimacy. Design/methodology/approach – We apply the PLS method to the collected data in a content analysis of the sustainability reports of 31 companies within the Ibex 35 in December 2008. Theoretical foundation – In the analysis, we use both the legitimacy theory and the stakeholder theory, because we consider them as complementary theories and consistent with our approach. Findings – The results show that regarding the corruption issue there is a negative relationship between disclosure and performance, that is, companies with poor performance disclose more. On the other hand, the results reflect the existence of a positive relationship between disclosure and reputation, i.e. report information to interested parties enhances the perception of stakeholders about the company. This finding could be justified by the above two theories. However, we can't conclude that companies with good performance disclose information to key stakeholders in order to strengthen relations, as stated by the stakeholder theory. Practical implications – this study provides evidence of how companies use non-financial reporting-specifically anti-corruption data-to improve corporate reputation. It is also noted that reporting practices not necessarily have to be in accordance with the actual anti-corruption practices of firms.
In-Red 2023 - IX Congreso Nacional de Innovación Educativa y Docencia en Red
Los actuales escenarios económicos y sociales y la aparición de diversas iniciativas instituciona... more Los actuales escenarios económicos y sociales y la aparición de diversas iniciativas institucionales como los Objetivos de Desarrollo Sostenible, hacen necesario adaptar los actuales planes de estudio incorporando el análisis y el estudio de aspectos relacionados con la sostenibilidad. Para ello, se han diseñado un conjunto de prácticas y actividades relacionadas con la sostenibilidad con un enfoque interdisciplinar, a lo largo de diferentes planes de estudios, complementando así la visión aislada y optativa que se está ofreciendo en este momento. En total se prevé llegar a más de 1.600 alumnos de 7 titulaciones y 6 centros, aprovechando a su vez metodologías y herramientas de e-learning para actualizar el proceso de aprendizaje. El proyecto, pretende incorporar experiencia adicional sobre el uso de distintas metodologías docentes que ayuden a incorporar la perspectiva de sostenibilidad como capacidad transversal para el estudiantado.
ABstRACt Objective – This paper analyzes whether the anti-corruption reporting practices of the c... more ABstRACt Objective – This paper analyzes whether the anti-corruption reporting practices of the companies are a reflection of adequate anti-corruption systems put in place by companies, or whether the disclosure is merely a tool for companies to improve their reputation and thus maintain their legitimacy. Design/methodology/approach – We apply the PLS method to the collected data in a content analysis of the sustainability reports of 31 companies within the Ibex 35 in December 2008. Theoretical foundation – In the analysis, we use both the legitimacy theory and the stakeholder theory, because we consider them as complementary theories and consistent with our approach. Findings – The results show that regarding the corruption issue there is a negative relationship between disclosure and performance, that is, companies with poor performance disclose more. On the other hand, the results reflect the existence of a positive relationship between disclosure and reputation, i.e. report information to interested parties enhances the perception of stakeholders about the company. This finding could be justified by the above two theories. However, we can't conclude that companies with good performance disclose information to key stakeholders in order to strengthen relations, as stated by the stakeholder theory. Practical implications – this study provides evidence of how companies use non-financial reporting-specifically anti-corruption data-to improve corporate reputation. It is also noted that reporting practices not necessarily have to be in accordance with the actual anti-corruption practices of firms.
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Papers by Maider Aldaz