Carmen Caba

Verified

Carmen verified their affiliation via an institutional email.

Learn more

Verified

Carmen verified their affiliation via an institutional email.

Learn more

• Phd
• Professor at University of Almería

This paper examines Sustainability Report Assurance (SRA) in the banking sector of Mercosur countries, focusing on its role in improving the quality of Sustainable Development Goals (SDG) disclosures and trends in SRA practices. Findings show that banks with assured sustainability reports do not significantly outperform non-assured banks in disclos...

This study aims to review the existing research on public procurement efficiency related to the evaluation criteria in the bid process. These can be grouped into two main approaches based on the lowest price criterion (LP) or via a multi-criteria assessment (MC). To this end, a bibliometric analysis was carried out, including an advanced search by...

Given the current climate crisis, several international measures have been taken to combat air pollution, including the European greenhouse gas emissions trading scheme (EU-ETS). This tool is vital for those organizations forced to participate in the system (because of their sector of activity) since their production could be restrained by the emis...

This study addresses the lack of studies about the banking sector's commitment to the Sustainable Development Goals (SDGs) in the Latin American region. It focuses on banks that operate in the Mercosur economic community composed of Argentina, Brazil, Paraguay, and Uruguay. The chapter's aims are twofold. Firstly, to analyse the level of detailed i...

Purpose Green Public Procurement (GPP) has recently gained attention in the academic and policy arenas since climate change has uncovered the need to be addressed by both private companies and public entities. Because of this growing interest this study aims to explore the most influential journals, publishers, categories, topics and therecent tren...

Higher education organizations are increasingly playing a key role in promoting Sustainable Development within society by disclosing information about applied strategies and achieved sustainable performance via social media. Consequently, platforms like Twitter have evolved into decisive tools for fostering accountability, establishing legitimacy,...

This paper analyzes the scientific progress of research on fiscal transparency of national governments over the past 20 years. We explored the inherent and content characteristics of the papers, through a scientometric analysis, and investigated the role of externalities in the general progress and impact of the research. The number of impactful pa...

This paper contributes to the lack of longitudinal studies concerning online information access to corporate governance (CG) practices in the banking sector of Latin American countries. In particular, this study aims to analyze the factors that influence information transparency, both mandatory and voluntary, related to CG practices of banks that o...

The main aim of this chapter is to describe the current status of participation and commitment of stakeholders in museums and cultural institutions through social networks. The study and analysis were developed following a quantitative methodology to calculate an index of online engagement through direct observation of data from the social network...

Universities have been pressured by governments to change their way of acting and to be more responsible with the requirements of social development to face the challenges of globalization. To this end, universities must use the principles of Open Science, to allow them to be more transparent regarding the dissemination of scientific results. The p...

Further longitudinal and empirical studies of destination management organisations (DMOs) are needed to enhance our understanding of tourists' engagement management via social networking sites (SNS). In the context of European local DMOs and exploring a timeframe of 6 years, this paper provides evidence of a positive trend in tourists' online engag...

Health organizations, continuously exposed to public scrutiny due to the social relevance of the services provided, have adopted social media to disseminate information about health but also about themselves, and thus, reducing uncertainty and improving communication. In this context, users’ participation in social media has become one of the main...

With the purpose of increasing the quality of public financial information, improving decision-making, transparency and accountability processes, the countries of the Central American region have made substantial efforts to improve their governmental accounting systems. For this reason, most countries have chosen to implement the International Publ...

The aim of this article is to contribute to the literature on the implementation of worldwide freedom of information (FOI) laws, as observed in Spanish local governments, by hypothesizing and obtaining empirical evidence that municipal size and institutional support are differentiating elements in the implementation process. This evidence also reve...

Purpose Increasingly, universities are adopting social media as a strategy to improve their competitive advantage. However, little is known of whether or not stakeholders are actually engaging with universities in such online environments. The purpose of this paper is, first, to analyze the level of stakeholders’ engagement via social media, partic...

This article focuses on a little-explored area of research, seeking to explain how political changes influence the participation of citizens in the social networks of local governments. In the context of the recent upsurge of anti-system movements and political parties in the European Union, we analyse a new set of data on participation via local g...

The number of people worldwide without access to safe drinking water or adequate sanitation is an unresolved and growing concern, with non-governmental organizations (NGOs) playing an important role in mitigating the effects of water shortage. These organizations utilize the communication mechanisms at their disposal, such as social media, to help...

This study, based on situational crisis communication theory and set in the context of the Syrian refugee crisis, seeks first to conduct a comparative analysis of the management of online citizen engagement by local governments and non‐governmental organisations (NGOs). Second, it aims to examine the relationship between certain factors pertaining...

Stakeholders are increasingly concerned about climate change and companies’ commitment to anticipate future carbon-related risks, and grant or withdraw support depending on their perceptions of firms’ carbon performance. The aim of this research is to analyse which carbon-related factors influence stakeholders with regards to the legitimacy-grantin...

Taking into consideration the growing popularity of social media in North American countries, this chapter aims to perform a comparative analysis of the use of Facebook as a communication strategy for encouraging citizen engagement among local governments in The United States, Canada and Mexico. With regards to the three dimensions used in all regi...

Purpose The purpose of this paper is to examine European citizen engagement for enhancing emergency management and, more specifically, in the context of the terrorist attacks which occurred in Paris, France on November 15, 2015. To do so, two main research questions are raised. First, are there differences in the levels of citizen engagement betwe...

p>La imagen del sector bancario ha quedado dañada con la última crisis financiera sufrida a nivel global, siendo patente la desconfianza generada hacia las entidades financieras por parte de los diferentes stakeholders . La responsabilidad social corporativa, y particularmente la divulgación del desempeño socialmente responsable, es una herramienta...

Tourism in protected natural areas is one of the main economic drivers of rural economies in Europe, and Spain is the European country with the highest number of protected areas awarded as sustainable destinations by the European Charter for Sustainable Tourism in Protected Areas. The involvement of both local businesses and tourists is vital to th...

Although the benefits of social media for enhancing citizens’ interactions with their local governments are well known in a more global context, few studies have focused on Latin America, or on the MERCOSUR countries in particular. This paper examines the use of dialogic strategies in the social media activities of local governments in MERCOSUR cou...

Municipal authorities often use social media to enhance communication with the population and to encourage participation in decision-making processes. In this chapter, we analyse the evolution of such engagement via Facebook, before and after the local elections held in Spain in 2015. Engagement was measured by obtaining metrics of popularity, comm...

The social media are becoming a major channel of online interactive participation, and local governments are seizing this opportunity to enhance citizen engagement in political and social affairs. This article analyses the various forms of social media used – that is, Twitter or Facebook – by citizens in their relations with Spanish local governmen...

The oil and gas sector exerts a major influence on the global economy. However, its negative impact on the environment and society has provoked increasing concerns about its activities and consumption of natural resources. Therefore, and in view of the fact that Latin America has the world’s largest conventional oil reserves, the aim of this paper...

This chapter has two main aims. First, to investigate the Facebook practices used in the U.S. banking sector with the aim of enhancing customer engagement; second, to perform a comparative analysis of the use of Facebook in this respect, among different U.S. banks. In this comparative analysis, we apply the Federal Reserve charter classification (N...

The aim of this study is to identify, synthesise and evaluate the current state of research into transparency in the public sector, with respect to the period 2005–2014, in order to provide a critical overview of published trends in this field and to identify future areas of interest. Specifically, we focus on the questions of mandatory and volunta...

RESUMEN El presente trabajo analiza los valores éticos fomentados en los códigos de ética en las empresas latinoamericanas, e identifica la influencia de la composición del Consejo de Administración (CA). En particular, la presencia de diversidad de género, consejeros independientes y extranjeros en el CA. El estudio, realizado sobre las 100 empres...

Under legislation enacted to restrain the public deficit (Act 2/2012), Spanish public universities are obliged to comply with the principle of financial sustainability. In consequence, their net debt capacity is limited, and they may not exceed an average payment period to suppliers of 30 days. We determine the financial sustainability of Spanish u...

Purpose-The purpose of this paper is twofold: to identify legislators' policy on the mandatory, online proactive disclosure of information; and to identify environmental influences on behaviour in this respect. To implement these proactive policies on transparency included in the legislative frameworks, internet websites are being used as a means o...

Nonprofit organisations should be at the forefront in implementing corporate social responsibility in their actions and in disclosing these practices, not only to improve their image but also to enable access to corporate social responsibility information to be used as an effective instrument for continuous improvement. This chapter analyses percep...

The role of community manager is gaining importance as the proper usage of social media becomes a key factor for achieving more active involvement of citizens in social and political issues. Focused on Spanish local governments and in line with the literature of Excellence Theory, this paper aims to analyze whether some characteristics of the commu...

RESUMEN En los países Latinoamericanos y en especial México y Colombia, existe un creciente interés por fomentar la ética en el ámbito público, ya que se considera una parte integral de los mecanismos para fomentar la democracia y buenas prácticas en el sector. En base a estos precedentes el presente trabajo tiene como objetivo el análisis comparat...

Taking into consideration the growing popularity of social media in North American countries, this chapter aims to perform a comparative analysis of the use of Facebook as a communication strategy for encouraging citizen engagement among local governments in The United States, Canada and Mexico. With regards to the three dimensions used in all regi...

This chapter has two main aims. First, to investigate the Facebook practices used in the U.S. banking sector with the aim of enhancing customer engagement; second, to perform a comparative analysis of the use of Facebook in this respect, among different U.S. banks. In this comparative analysis, we apply the Federal Reserve charter classification (N...

The oil and gas sector exerts a major influence on the global economy. However, its negative impact on the environment and society has provoked increasing concerns about its activities and consumption of natural resources. Therefore, and in view of the fact that Latin America has the world's largest conventional oil reserves, the aim of this paper...

There is growing concern regarding the enhancement of NPOs efficiency as it is considered an excellent strategy to tackle the imbalance between greater social demand and the decrement of their resources, as well as the lack of credibility in the current best practices of the sector. Within a Colombian context, this paper sets out two main objective...

Nonprofit organisations should be at the forefront in implementing corporate social responsibility in their actions and in disclosing these practices, not only to improve their image but also to enable access to corporate social responsibility information to be used as an effective instrument for continuous improvement. This chapter analyses percep...

En los países latinoamericanos, y en especial en México y Colombia, existe un creciente interés por fomentar la ética en el ámbito público, ya que se considera una parte integral de los mecanismos para fomentar la democracia y buenas prácticas en el sector. Con base en estos precedentes el presente trabajo tiene como objetivo el análisis comparativ...

The aim of this paper is to analyse the level of implementation by Spanish local authorities of the Transparency Act (19/2013), and their voluntary information disclosure in areas where such disclosure is obligatory in other EU countries. We identify the main factors that may influence the implementation of this Act and the self-regulation policies...

Purpose In view of the increased impact of social media, non-profit organizations (NPOs) should review their management model for stakeholder relationships. The purpose of this paper is to analyze the influence of factors on the use of Twitter by NPOs as a mechanism for disclosing information and dialogue with their stakeholders, and in particular:...

Although there is little doubt about the increasing use of social media, however, there is little evidence of the real success of social media in the improvement of stakeholders' participation in the hospitality sector. Within this context, this paper aims to perform a comparative analysis of the use of Facebook as a communication strategy for enco...

The oil and gas sector is a strategic area of the economy with global repercussions. This industry faces a major handicap, namely the characteristics of the regions in which it operates, which are often geographic areas of great bioclimatic importance, or inhabited by indigenous populations, or comprised of very low income rural sectors. In respons...

La penalización, por parte de los diferentes stakeholders, de conductas impropias y poco responsables dentro del sector financiero internacional, han derivado en la adquisición de un compromiso con el desempeño socialmente responsable y su divulgación mediante las memorias de sostenibilidad. El presente estudio analiza la divulgación de información...

National governments are increasingly aware of the importance of carrying out Open Government Data (OGD) initiatives for the provision of public sector information and for use and reuse without restriction or charge by society. Therefore, the aim of this article is to examine and compare the quality of the OGD portals created by national government...

p> Resumen: El sector del petróleo y gas es un sector económico estratégico con repercusiones a escala global. Sin embargo, una de las principales limitaciones de esta industria radica en las características de las regiones en las que opera, ya que a menudo se trata de zonas geográficas de elevada importancia bioclimática, zonas con poblaciones i...

In recent years the influence of Colombian non-governmental organizations (NGOs) in diverse social sectors of the country has increased. However, the legitimacy of this sector has been undermined by corruption. This distrust has questioned the efficiency of NGOs as social tools. Transparency as a mechanism against corruption and one of the tools th...

In the last few decades, Central American countries are making a significant effort in order to modernize their governments' legislation both on financial management and systems of financial information. In this sense, these countries aim to enhance the quality of public financial information in order to improve decision-making processes, decrease...

En los últimos años ha aumentado el interés por la responsabilidad social corporativa (RSC) en la industria farmacéutica. Esto se debe a su impacto en la calidad de vida de la sociedad, junto con las críticas recibidas en relación con los intereses económicos de la industria.Desde un contexto español, este artículo tiene un doble objetivo. En prime...

Social media have changed how governments communicate with society, encouraging participation and the interaction of citizens in public affairs. The main aim of this study is to analyse the online practices of Spanish local governments, through Facebook, to examine the factors that influence these practices and to determine citizens’ mood in this r...

The countries in the Central American region, Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama, have carried out a reform process of their public financial management systems, seeking to guarantee higher-quality, reliable and timely information, using mainly the International Public Sector Accounting Standards (IPSAS). In this con...

The aim of this chapter is to analyse the use of social communication media and Web 2.0 tools at airports to determine whether these technologies are being used as a means of raising the airports' visibility, enhancing their level of e-participation and improving corporate dialogue. In addition, the authors seek to determine which variables influen...

Resumen En los últimos años, la responsabilidad social corporativa se ha convertido en un factor clave de la gestión empresarial. Así, han surgido nuevos principios y prácticas empresariales encaminadas a procurar el desarrollo sostenible atendiendo a la problemática medioambiental y social. En este sentido, el objetivo del trabajo es analizar la i...

The Organisation for Economic Co-Operation and Development emphasizes the e-government process as a tool for promoting budget transparency making all fiscal reports publicly available on the Internet. Nonetheless, the particular approach adopted to New Public Management models may influence different policies concerning the concepts of information...

The aim of this article is to develop the findings of a previous research on policies regarding proactive information disclosure, both voluntary and mandatory. We present and analyze new evidence on the factors that infl uence decisions taken in this respect. This study is focused on Mercosur area, a region that has received little previous researc...

The aim of this paper is to develop the findings of previous research on policies regarding online proactive information disclosure, both voluntary and mandatory. We present and analyze new evidence on the factors that influence decisions taken in this respect. This study is focused on Central America, a region that has received little previous res...

This paper examines the impact of venture capital investors on the financial structure of investee companies and the factors relevant to their capital structure, differentiated according to the investor’s public or private nature. This paper contributes to our understanding of the beneficial effects of such investors in response to the funding need...

The information included in NGOs’ self-regulation mechanisms is crucial for fostering the good behavior and access to information of the sector. This paper reports on a comparative analysis of national self-regulation mechanisms developed in African countries versus initiatives of an international nature. The main findings show that both cases are...

Social networks have changed the way in which governments communicate with citizens, encouraging them to participate in decision-making processes. Nevertheless, few studies have specifically addressed the use of social networks in public sector from the standpoint of dialogic communication theory. The aim of this study is, first, to analyse the ext...

The many cases of corruption that have come to light, among other scandals, have led the public to lose faith in the management of public institutions. In order to regain confidence, the government needs to inform its citizens of all its actions. Public information should be accessible and controlled by means of a regulatory framework. The aim of t...

The aim of this paper is the comparative analysis of the online information disclosed regarding social responsibility between public and private companies, as well as their determining factors. To this end, a comparative analysis followed by a multiple regression analysis was performed. The findings indicate that public companies have greater avail...

En los últimos años, ante el nuevo entorno empresarial, ha surgido la necesidad de realizar informes integrados; las empresas de la industria de productos del cuidado de la salud han sido pioneras e impulsoras en su elaboración. Para que la información incluida en este tipo de informes sea comparable, se ha desarrollado recientemente un marco conce...

This study examines the use of Facebook by Colombian NPOs as a communication strategy. In turn, it also analyses the factors that influence the Facebook content published by such entities. Findings indicate that the use of social media is scarce, particularly pertaining to content related to fostering stakeholder involvement. Moreover, the factors...

Purpose – The purpose of this study is to analyse whether it is the Spanish urban environments that can be considered smart cities that are making the greatest efforts to ensure that citizens have better access to city information and, thus, participate to a greater degree in its governance. Design/methodology/approach – This analysis of the use m...

The chapter examines and discusses the approach taken by a regional government to implement e-government as a means of providing e-services, thus enhancing accountability and performance management Specifically, the purpose of this chapter is to acquire a fundamental understanding of how e-services are adopted within regional governments in Spain a...

Purpose – The purpose of this paper is to analyze drivers for the proactive disclosure of information via the web in Colombian non-governmental organizations (NGOs) as a strategy for fostering their legitimacy and responding to the institutional pressure to which they are subjected. Design/methodology/approach – The web sites of 196 NGOs from Colo...

En los últimos años, ante el nuevo entorno empresarial, ha surgido la necesidad de realizar informes integrados; las empresas de la industria de productos del cuidado de la salud han sido pioneras e impulsoras en su elaboración. Para que la información incluida en este tipo de informes sea comparable, se ha desarrollado recientemente un marco conce...

p>El objetivo del artículo es examinar los factores que afectan a la información voluntaria suministrada por las organizaciones del sector eléctrico en sus memorias de sostenibilidad. La metodología utilizada consiste en aplicar un modelo de regresión Tobit, para medir la influencia de las variables independientes sobre un indicador de sostenibilid...

In recent years the venture capital (VC) sector has played an increasingly important role in financial systems. In general, this type of specialised financial activity is conducted by two types of operators, VC firms and VC management companies, each with its specific characteristics. The main objective of this paper is to evaluate the operating ef...

The disclosure of financial documents can be extremely significant for improving information transparency as part of the management of financial resources to render public sector services. Therefore, this research focuses on the role played by new technologies in this respect, particularly in promoting the transparency of financial information docu...

In Spain, various plans to develop the use of ICT have been implemented in order to facilitate procedures related to public services, to promote economic transparency and to improve the effectiveness and efficiency of public administration. Nonetheless, some recent studies have shown that the development and implementation of e-government in Spanis...

Information and Communications Technologies management and, in particular, Web pages are fundamental to an adequate disclosure of information and dialog to NPOs' stakeholders. Amongst the entities of this sector, the labor of University Foundations (UF) as intermediary agents between the university and society is highlighted in this chapter. In spi...

Local governments are increasingly embracing Web 2.0 technologies to encourage the use of means of bidirectional communication to change how they interact with stakeholders, thus providing the greater accountability demanded. Nonetheless, to make Web 2.0 tools efficient, there must be qualified people to operate and supervise the Web 2.0 and social...

Although in Spain there is no law requiring companies to disseminate information through the Internet, except for those listed in the stock market, the provision of corporate information on line voluntarily through this new channel of communication is becoming increasingly necessary in all sectors of activity. From this perspective, this paper is a...

Although in Spain there is no law requiring companies to disseminate information through the Internet, except for those listed in the stock market, the provision of corporate information on line voluntarily through this new channel of communication is becoming increasingly necessary in all sectors of activity. From this perspective, this paper is a...

Con el fin de realizar una comparación descriptiva de los sistemas de contabilidad gubernamental de los países de la región centroamericana, el presente artículodesarrolla y aplica una metodología de comparación adaptada al entorno en el que operan estos sistemas. A tal efecto, se analizan los atributos que caracterizan el sistema de contabilidad g...

The purpose of this paper is to analyze the use of Web 2.0 tools and social communication media in the hotel sector, to determine whether these technologies are a real solution for increasing the hotel sector’s visibility and enhancing that level of e-participation. Furthermore, it aims to examine what influences certain independent variables have...

Local governments are increasingly embracing Web 2.0 technologies to encourage the use of means of bidirectional communication to change how they interact with stakeholders, thus providing the greater accountability demanded. Nonetheless, to make Web 2.0 tools efficient, there must be qualified people to operate and supervise the Web 2.0 and social...

The purpose of this paper is to analyze the use of Web 2.0 tools and social communication media in the hotel sector, to determine whether these technologies are a real solution for increasing the hotel sector’s visibility and enhancing that level of e-participation. Furthermore, it aims to examine what influences certain independent variables have...

El creciente desarrollo del sector aeroportuario ha puesto en alerta a la sociedad respecto a las repercusiones sociales, económicas y medioambientales que se pueden generar. En concreto, los aeropuertos reciben duras críticas debidas al consumo de territorio, de agua y de energías, al impacto sobre la biodiversidad de zona que ocupan y a la contam...

The social demand of transparency in nongovernmental organizations (NGOs) has increased. This is due to their social and economic impact and the incidences of fraudulent behavior by some international NGOs managers. In this regard, an improved and abundant dissemination of information by NGO is essential. The Internet is considered a strategic comm...

Increasing development of the airport sector has alerted society concerning the social, economic and environmental repercussions that can be generated. Specifically, airports receive harsh criticism due to their consumption of land, water and energy, their impact on biodiversity of the area they occupy and noise and air pollution, among others. The...

In almost all countries, one of the main goals of e-Strategies has been to enable the provision of interactive online services. The development of new technologies, using Web 2.0 technology, is transforming the delivery of public sector services and better meeting citizens’ expectations. Web 2.0 applications have brought about a dramatic change in...

think about what are the characteristics that determine the level of online transparency in these entities. This study selected several explanatory factors of the information disclosure in these entities and tested them using a multiple regression model. The work focused on private equity firms belonging to the Spanish Association of Venture Capita...

Firms have chosen to make known their commitment with sustainable economic development as a result of the rejection of those organizations with behaviors that violate human rights, or cause environmental damage. It's a study about the disclosure of social responsibility presented by credit institutions. We seek to identify the factors that determin...

Resumen: La necesidad de mayor transparencia en las organizaciones no gubernamentales (ONG) ha llevado al propio sector a elaborar mecanismos de rendición de cuentas denominados mecanismos de autorregulación. Esta información debe estar al alcance público siendo Internet uno de los medios de comunicación más relevantes. En este contexto, el present...

Aunque en España no existe legislación que regule la transparencia a través de Internet de los diferentes operadores de capital riesgo, muchas son las iniciativas que se están proponiendo en los últimos años a nivel internacional con el fin de mejorarla. Bajo esta circunstancia, en este trabajo se realiza un estudio de las distintas entidades de ca...

Given the need for greater transparency in nongovernmental organizations (NGOs), the sector is developing its own accountability or self-regulatory mechanisms. Because this information needs to be available to the general public, the Internet is one of the most relevant communication tools. In this context, this article sets out a comparative analy...

This chapter examines and discusses the approach taken by local governments in developing countries to using the Web as a means of providing e-services. In particular, we focus on the capital cities of Latin American and Caribbean (LAC) countries to discover whether their public administrations are using the Internet to transform how they interact...

Las empresas han optado dar a conocer su compromiso con el desarrollo económico sostenible, como resultado del rechazo a aquellas organizaciones con conductas que atentan contra los derechos humanos o, bien provocan daños medioambientales. En el presente trabajo se realiza un estudio acerca de la divulgación de información sobre responsabilidad soc...

In recent years the need of a major transparency to enhance NGOs' trust and to respond the information needs In recent years the need of a major transparency to enhance NGOs' trust and to respond the information need of their stakeholders has increased. The Internet is considered as a strategic communication tool to encourage the information access...

The purpose of this article is to analyze the process being followed to adopt international Public sector accounting standards (IPSAS) as innovation in the governmental accounting systems of the Central american countries, while placing particular attention on the case of Costa Rica. that country is the focus because it is the first in the region t...

p>En los últimos años se ha incrementado la necesidad de una mayor transparencia que fortalezca la confianza hacia las ONG y responda a las necesidades informativas de los diferentes grupos de interés o stakeholders; para favorecer el acceso a la información se considera Internet como elemento estratégico de comunicación. Siguiendo una línea de inv...

Las Organizaciones No Gubernamentales son hoy día uno de los principales colectivos de interés social. Este hecho ha supuesto que diversos mecanismos de control, obligatorios y voluntarios, velen por la transparencia en la rendición de cuentas. En este sentido, cabe destacar el indiscutible uso de Internet como instrumento estratégico para la divul...