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AbstractThis paper aims to identify the conditions under which corporate social responsibility (CSR) affects employees' work‐related attitudes. A meta‐analysis of 42 studies published between 1999 and 2019 is elaborated considering the moderating effect of several contextual factors (country, industry, and national culture' values) and employees' demographic features (gender, age, education, tenure, and position) on the impact of perceived CSR on three work‐related attitudes (organizational identification, commitment, and turnover intentions). The results reveal that the positive impact of CSR in employees' attitudes is not universal, it may vary due to the level of development and the national culture of the country where a company operates, the industry to which it belongs as well as employees' age and position. Furthermore, although individually some variables do not have a significant moderating effect, they are significant in combination with other variables, which opens new research avenues. The findings provide valuable help to human resource management policies.

Using data from a sample of 4863 international firms corresponding to the period 2002–2017, this paper examines the role that chief executive officer (CEO) power plays in environmental innovation and the impact that these strategies have on financial performance. Both issues have been the subject of considerable debate in the literature, with opposite views and contradictory findings. The results indicate that investing in environmental innovations related to the use of clean technologies, ecological production processes, and the design, manufacture and commercialization of environmentally sustainable products requires that CEOs have a greater degree of power in order to support projects that do not entail a higher return in the short and medium terms. Additionally, the results show that the negative economic effect of eco-innovation reverses in the fourth and fifth years after environmental innovations were implemented. Thus, this study supports the view regarding a "bright side" of CEO power with regard to corporate sustainability.

AbstractSimilarly to what has happened in other countries, since the early 1990s Portuguese companies have developed corporate environmental reporting practices in response to internal and external factors. This paper is based on empirical research directed to both the study of environmental reporting practices developed by Portuguese companies and the identification of the factors that explain the extent to which these companies disclose environmental information. This study focuses on the environmental disclosures made in the annual reports by a sample of 109 large firms operating in Portugal during the period 2002–04. Using the content analysis technique we have developed an index in order to assess the presence of the environmental disclosures in companies' annual reports and their breadth. Based on the extant literature, several characteristics relating to firms' attributes were selected and their influence on the level of environmental disclosure was tested empirically. The selected explanatory variables were firm size, industry membership, profitability, foreign ownership, quotation on the stock market and environmental certification. The results reveal that, in spite of the fact that the level of environmental information disclosed during the period 2002–04 is low, the extent of environmental disclosure has increased as well as the number of Portuguese companies that disclose environmental information. Moreover, the firm size and the fact that a company is listed on the stock market are positively related to the extent of environmental disclosure. This study adds to the international research on environmental disclosure by providing empirical data from a country, Portugal, where empirical evidence is still relatively unknown, extending the scope of the current understanding of the environmental reporting practices. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

AbstractThis article examines the influence of the political ideology of the governing party on the commitment of the city council to the Sustainable Development Goals (SDGs) and the disclosure of information in this regard. The effect of the level of political fragmentation in the city council is also analyzed. The results obtained through the content analysis of the information related to the 2030 Agenda disclosed on the websites of 102 municipalities during the period 2016–2021 reveal a significant influence of the ideological orientation of the ruling party, with a higher level of disclosure of SDG information in those municipalities governed by left‐wing parties. Furthermore, political fragmentation limits the ability of left‐wing governments to promote the SDGs as part of their political agenda. The findings reinforce the discussion on the influence of government ideology on public policy and enhance the understanding of the determinants of the contribution of public entities to sustainable development.Related ArticlesBenveniste, Joseph, and Shlomo Mizrahi. 2023. "Accountability, Governance, and Institutional Change in Intergovernmental Relations: A Theoretical Framework." Politics & Policy 51(2): 242–55. https://doi.org/10.1111/polp.12520.Ruiz‐Campillo, Xira. 2022. "The Drive to Sustainability: A Way in which Local Initiatives Diffuse Internationally." Politics & Policy 50(5): 967–91. https://doi.org/10.1111/polp.12496.Villanueva Ulfgard, Rebecka. 2019. "Mexico's Struggle with Development between Global Compromises and National Development Plans." Politics & Policy 47(1): 50–78. https://doi.org/10.1111/polp.12288.

La creencia de que los modelos existentes para evaluación del desempeño empresarial eran obsoletos y podían llevar a las empresas a tomar decisiones erróneas llevaron al desarrollo de sistemas de información y control de gestión que reflejen la evolución de los factores clave de éxito de naturaleza no financiera y/o cualitativa, como es el caso del Cuadro de Mando Integral (CMI). El CMI es una de las herramientas de Contabilidad de Gestión más populares en la actualidad. Al mismo tiempo hay informes de altas tasas de fracaso lo que exige mirar con mayor detenimiento los retos y los principales problemas que distintas organizaciones privadas han encontrado en su implementación. En consecuencia, mismo después de más de dos décadas de existencia, y a pesar de las mejoras registradas en el modelo, se verifica en el ámbito empresarial y académico una continuidad de la inversión en proyectos de CMI. Así, con el objetivo de averiguar si las organizaciones portuguesas conocen y están a adoptar el CMI, hemos enviado un cuestionario a 549 organizaciones privadas, con una tasa de respuesta del 28,2%. Los resultados obtenidos permiten concluir que aunque la mayoría de los encuestados conoce el CMI, su utilización en dichas organizaciones es reducida y muy reciente.

Purpose – The purpose of this paper is to develop environmental accounting and reporting practices (EARPs) by Portuguese local entities and their determining factors. Design/methodology/approach – Data were obtained through a postal survey. In order to measure the degree of development of environmental accounting and reporting practices index was developed, which reflects the extent to which a set of eight EARPs have been implemented by the 69 Portuguese local entities included in the sample. Three variables are considered in this study as possible factors that drive the development of environmental management practices (EMPs) by local entities, namely, size of entity, accounting framework, degree of development of EMPs. Findings – Results indicate the degree of development of EARPs in Portuguese local entities is low. Additionally, accounting regulation and the degree of development of EMPs are explaining factors of the degree of development of environmental accounting practices in Portuguese local entities. Originality/value – This study adds to the international research on environmental accounting in public sector by providing empirical data from a country, Portugal, where empirical evidence is still relatively limited.

AbstractIn addressing the challenges of climate change (CC), companies face the difficult task of reconciling long‐term environmental goals and short‐term financial interests. In this paper, we argue that that effective climate governance enables companies to balance both objectives, supporting a business case for CC action. For a sample of 832 multinationals for the period 2011–2020, the findings show that effective climate governance leads to higher corporate financial performance (FP) and this relationship is strengthen by better climate performance. Furthermore, effective climate governance is driven by the ownership of long‐term institutional investors, whose positive influence is reinforced by homogeneous distribution of their ownership. We provide a broad analytical framework that considers the determinants and effects of climate governance, from which theoretical and practical implications can be derived.

This paper reviews several articles related to the Mining presidential program "La Locomotora" of President Juan Manuel Santos. From these documents, an approach to the conflicting mining process in Colombia was made, while analyzing the social and environmental challenges that affect the people who move between the fascination for wealth and the inferno that is left behind that in the ditch. Following this line of thought, this research describes the Colombian mining context, the State involvement in the regulation of tittles and the multinational relationships with the government. Analyzes the effect on populations due to specific factors that have been maintained over decades. First, the lack of social sustainability at long term, as the local economy is defined by market fluctuations; secondly, the absence of an equitable distribution of royalties, due to administrative corruption; thirdly, the presence of groups outside the law controlling the business and, finally, to the permissiveness of the same State granting mining permits in protected areas such as National Parks and river sources. The conclusion reached by the text refers to recognizing the lessons left by the past. the violence to ancestral communities generates indeed, more violence and citizen resentment. The single economic goal does not create wealth, but a momentary bonanza rootless on generations to come. ; El documento hace una revisión de artículos relacionados con el programa presidencial la Locomotora Minera del presidente Juan Manuel Santos. Desde esos documentos se hace un acercamiento al conflictivo proceso minero en Colombia, al tiempo que se analizan los retos sociales y ambientales a los que se exponen las poblaciones que transitan entre la fascinación por la riqueza y el infierno que al final queda en los socavones. Siguiendo ese orden de ideas, la investigación describe el contexto minero colombiano, la participación del Estado en la regulación de títulos y las relaciones de las multinacionales con el gobierno. Analiza la ...

AbstractThe European Union has made the fight against climate change and the achievement of a sustainable economy political priorities. To promote the ecological transition of companies and corporate transparency, a broad regulatory framework has been developed. This paper analyses the effect of institutional pressures derived from this regulatory framework on the environmental information disclosed by 832 multinationals in the period 2011–2020. The results reveal a positive global effect, although, at an individual level, this effect is only maintained for the regulations and recommendations related to non‐financial information and the European Green Deal. Furthermore, the impact differs depending on the category of environmental information disclosed.

AbstractCombining the postulates of the upper echelons theory and the economic theories of information disclosure, one might expect that the effect of chief executive officers' (CEOs') managerial ability on their firms' disclosure policies has both a direct and indirect nature. The latter would be associated with the mediating role of corporate social responsibility (CSR) performance on the relationship between CEOs' ability and corporate transparency. Using a sample of 956 international firms over the period 2006–2014 (6,442 firm‐year observations), we examine the role that the CEO ability plays in determining the relevance of CSR disclosures and whether this role is mediated by CSR performance. By proposing several regression models, we document that more able CEOs are more willing to disclose comparable and useful CSR information that favours stakeholder engagement. This relationship is mediated by the impact that CEO's ability has over the implementation of sustainability strategies that improve CSR performance.

BACKGROUND: Continuous population aging has raised international policy interest in promoting active aging (AA). AA theoretical models have been defined from a biomedical or a psychosocial perspective. These models may be expanded including components suggested by lay individuals. This paper aims to study the correlates of AA in three European countries, namely, Spain, Poland, and Finland using four different definitions of AA. METHODS: The EU COURAGE in Europe project was a cross-sectional general adult population survey conducted in a representative sample of the noninstitutionalized population of Finland, Poland, and Spain. Participants (10,800) lived in the community. This analysis focuses on individuals aged 50 years old and over (7,987). Four definitions (two biomedical, one psychosocial, and a complete definition including biomedical, psychosocial, and external variables) of AA were analyzed. RESULTS: Differences in AA were found for country, age, education, and occupation. Finland scored consistently the highest in AA followed by Spain and Poland. Younger age was associated with higher AA. Higher education and occupation was associated with AA. Being married or cohabiting was associated with better AA compared to being widowed or separated in most definitions. Gender and urbanicity were not associated with AA, with few exceptions. Men scored higher in AA only in Spain, whereas there was no gender association in the other two countries. Being widowed was only associated with lower AA in Poland and not being married was associated with lower AA in Poland and Finland but not Spain. CONCLUSIONS: Associations with education, marital status, and occupation suggest that these factors are the most important components of AA. These association patterns, however, seem to vary across the three countries. Actions to promote AA in these countries may be addressed at reducing inequalities in occupation and education or directly tackling the components of AA lacking in each country.

BACKGROUND: The present study aims to estimate childhood overweight and obesity prevalence and their association with individual and population-level correlates in Eastern and Western European countries. METHODS: Data were obtained from the School Children Mental Health in Europe, a cross-sectional survey conducted in 2010 in Italy, Germany, the Netherlands, Romania, Bulgaria, Lithuania and Turkey. The sample consists of 5,206 school children aged 6 to 11 years old. Information on socio-demographics, children's height and weight, life-style and parental attitude were reported by the mothers. Country-level indicators were obtained through several data banks. Overweight and obesity in children were calculated according to the international age and gender-specific child Body Mass Index cut-off points. Multivariable logistic regression models included socio-demographic, lifestyle, mothers' attitude, and country-level indicators to examine the correlates of overweight. RESULTS: Overall prevalence was 15.6% (95% CI = 19.3-21.7%) for overweight and 4.9% (95% CI = 4.3-5.6%) for obesity. In overweight (including obesity), Romanian children had the highest prevalence (31.4%, 95% CI = 28.1-34.6%) and Italian the lowest (10.4%, 95% CI = 8.1-12.6%). Models in the pooled sample showed that being younger (aOR = 0.93, 95% = CI 0.87-0.97), male (aOR = 1.24, 95% CI = 1.07-1.43), an only child (aOR = 1.40, 95% CI = 1.07-1.84), spending more hours per week watching TV (aOR = 1.01, 95% CI =1.002-1.03), and living in an Eastern Country were associated with greater risk of childhood overweight (including obesity). The same predictors were significantly associated with childhood overweight in the model conducted in the Eastern region, but not in the West. Higher Gross Domestic Product and Real Domestic Product, greater number of motor and passenger vehicles, higher percentage of energy available from fat, and more public sector expenditure on health were also associated with lower risk for childhood overweight after adjusting for covariables in the pooled sample and in the east of Europe, but not in the West. CONCLUSIONS: Prevalence rates of overweight and obesity in school children is still high, especially in Eastern regions, with some socio-demographic factors and life-styles associated with being overweight. It is also in the Eastern region itself where better macro-economic indicators are related with lower rates of childhood overweight. This represents a public health concern that deserves special attention in those countries undertaking economic and political transitions.