Suchergebnisse

AbstractNowadays, we are facing a new phase of capitalism. Information that is beyond financial capital and able to provide a more comprehensive picture of the path towards sustainable development of organizations is increasingly needed. A remarkable body of evidence already exists on how large listed companies are facing this change, but very little is known about small and medium‐sized enterprises (SMEs). This work aims to analyse if and to what extent new forms of reporting such as sustainability and integrated reporting are adopted by SMEs to illustrate their journey to sustainable development. To this end, the reports of three Italian SMEs have been examined against the internationally set principles and contents of these reporting models. It emerges that, despite the shared ambition of these reports, they are different in nature and deliver a quite distinctive representation of the concerned SMEs and their ways to pursuing and communicating sustainable development at a micro level.

The high frequency of criminal behaviour and related legal problems associated with substance addiction generates a field of interaction between legal and healthcare systems. This study was developed as a multicentre project to investigate the opinions of professionals from legal and healthcare systems about policies on illegal drugs and their implementation in practice. A multiple choice questionnaire designed ad hoc was administered to a sample of 230 professionals from legal and healthcare fields working in the cities of Barcelona, Granada and Bilbao. The questionnaire included sociodemographic and work-related data, and assessed interviewees' information about the response to drug-related crime and opinion on drug policy issues. This article presents the results from Spain. The main results showed that both groups of professionals value alternative measures to imprisonment (AMI) as useful tools to prevent offenses related to drug use and claim a broader application of AMI. They also evaluated positively the regulations on cannabis use in effect. Though the attitude of healthcare professionals towards the application of AMI is more permissive, both groups favour restricting these sanctions in cases of recidivism. Both groups show mild satisfaction with the current addiction healthcare system and express dissatisfaction with actual drug policies in Spain ; La elevada frecuencia de conductas delictivas y problemas legales relacionados con las adicciones a sustancias genera un terreno de interacción entre los ámbitos legal y sanitario. En este contexto se ha llevado a cabo un estudio multicéntrico de las opiniones de los profesionales tanto del ámbito legal como del sanitario sobre la legislación relacionada con las drogas y su implementación en la práctica de acuerdo al marco legal vigente. Se administró a 230 profesionales tanto del ámbito legal como del sanitario de Barcelona, Granada y Bilbao un cuestionario de respuesta múltiple diseñado ad hoc, con datos sociodemográficos y laborales y preguntas para ...

Using a dataset that combines bank organizational variables, information on firms' credit demand and balance sheet indicators, we investigate the impact of lending organization on credit dynamics during the 2008–2009 crisis period. Our main findings suggest that the variables shaping the organization of a bank in its lending to non‐financial firms have a complex impact on its ability to expand credit. Banks that made substantial use of credit scoring techniques actually reduced their credit expansion during the economic downturn. At the same time, banks that delegated more power to their branch managers were likely to expand loans at a higher rate. Finally, contrary to the evidence from the pre‐crisis period, we find that longer branch manager tenure in the same branch is detrimental to the credit growth rate. These findings are robust to a wide set of robustness checks.