Javier Corral-Lage

• Bachelor of Business Administration
• University of the Basque Country

Non-profit organisations (NPOs) are increasingly required to be more transparent. However, the characteristics of the information to be disclosed in the non-profit sector have not been analysed sufficiently in the literature, nor have the perceptions of different stakeholders. This study aims to determine the characteristics of the information that...

Purpose: The new global approach to sustainability within the context of the SDGs is driving a digital transition. However, new technologies bring challenges related to the energy efficiency of their infrastructures. The aim of this exploratory work is to identify the companies with best practices in various aspects of the management, disclosure an...

The aim of this paper is to analyse how the factors remuneration, supervision and board structure influence the good corporate governance of companies in the Spanish Continuous Market. This paper develops, for the first time, an index based on the recommendations defined in the Good Governance Code of Listed Companies. This paper measures remunerat...

La divulgación medioambiental influye tanto en el rendimiento medioambiental como en el comportamiento de los grupos de interés. En el contexto de crisis climática y transición energética, este artículo identifica las áreas de mejora para adaptarse a la nueva normativa de información medioambiental. Se realiza un Análisis de Contenido de los Estado...

Espainian, enpresa handienak behartuta daude informazio ez-finantzarioa azaltzeko agiri bat osatzera. Artikulu honen helburua da, Edukiaren Analisiaren bidez, ingurumen-dibulgazioaren maila neurtzea lau sektoretan. Aurkitzen diren indarguneek orientazio gisa balioko dute beste enpresa batzuen dibulgazioa hobetzeko. Eta ahulguneei buruzko informazio...

The main objective of the Financial Accounting book is to conduct an advanced analysis of the accounting model, incorporating the fundamental operations of a company's long-term activities. The course aims to delve deeper into the national accounting regulations that must be applied, analysing the recognised valuation and accounting options for a c...

Over the last 40 years, the learning process in university studies has gradually shifted from a teacher-centered approach to a student-centered approach. Economic and Business studies are a suitable sector for active teaching-methodologies such as Problem-Based Learning (PBL) and it is becoming popular in business programmes. Nevertheless, they cau...

The university is a key agent in the process of transformation towards sustainability within the framework of the 2030 Agenda. This study aims to analyze the usefulness of the collaborative learning methodology through a serious game (SG) in the university environment to increase the level of knowledge and the importance given to the Sustainable De...

In this study, we analyze the development of key professional skills for sustainability (KPSS) in university students using serious games (SG) from a sustainability perspective. Sustainable Development Goals (SDGs) were set by the United Nations’ 2030 Agenda for Sustainable Development. Universities are strategic agents in the transformation proces...

This study assesses the development of professional skills in university students using serious games (SG), from a sustainability perspective. The Sustainable Development Goals (SDGs) were set by the United Nations’ 2030 Agenda for Sustainable Development. Universities are strategic agents in the transformation process towards sustainability. This...

Corporate Social Responsibility (CSR) in Non-Profit Organisations (NPOs) is evolving towards a concept of sustainability management, understood as an organisation's ability to address issues relevant to both itself and its stakeholders in a globalised and ever-changing environment. The greater the commitment, the better the organisation's ability t...

In this study, we analyze the development of key professional skills for sustainability (KPSS) in university students using serious games (SG) from a sustainability perspective. Sustainable Development Goals (SDGs) were set by the United Nations’ 2030 Agenda for Sustainable Development. Universities are strategic agents in the transformation proces...

La definición de Tercer Sector forma parte de un tipo de literatura social identificada por su ambigüedad y su disparidad terminológica. Las características que se utilizan para explicar cuál es el sector donde se ubican las entidades privadas sin fines lucrativos pueden ser comúnmente aceptadas, pero es probable que sean insuficientes para identif...

Actualmente, la sociedad se está concienciando de que cualquier tipo de organización debe informar y comunicar de manera veraz, clara y objetiva. Este proceso está relacionado con su nivel de transparencia. Precisamente, los diferentes grupos de interés o stakeholders de las Entidades Sin Fines de Lucro (ESFL) han incrementado de manera notable su...

A study by Elechiguerra, Corral-Lage and Maguregui in 2015 shows how a model of social and economic indicators can help provide more transparent information on the Not-For-Profit area. Based on this premise, the objective of this work is to corroborate, using Cronbach´s Alpha, the degree of reliability of the set of social indicators related to the...

Las competencias demandadas por las empresas centran el desarrollo metodológico docente en las universidades, esto ha hecho que las metodologías docentes activas adquieran un mayor protagonismo con el fin de mejorar la inserción laboral de los estudiantes. Sin embargo, el alumnado debe enfrentarse a este tipo de metodologías que le genera miedo, in...

This paper proposes an aggregate accounting model for spending or accounting calculations in the form of a multi-year information system to supplement and expand information on a basic social assistance benefit. This model would be managed at national level, and would provide detailed information on changes over time in the items funded, with a vie...

En el contexto del proceso de enseñanza-aprendizaje universitario actual es habitual emplear metodologías activas que combinan procesos de aprendizaje (Aprendizaje Basado en Problemas-ABP-, Aprendizaje Basado en Proyectos –ABPy-, Método del Caso -MC-, etc.). Todas ellas van encaminadas a mejorar las formas de adquisición de competencias. Esta visi...

The models for the management of Non-Profit Organisations (NPOs) have ceased to work in recent years and need a tool that allows them to revitalise, progress and quickly face strategic changes in order to continue contributing value to society. The research focuses on private NPOs in the Basque Country, justified not only by their proximity, but al...

Arazoetan Oinarritutako Ikaskuntzaren (AOI) metodologia Kontabilitateko ikas-gaietan aplikatzeko eragozpen nagusiak, metodologia horrek ikasleengan sorraraz lezakeen beldurrean eta ziurgabetasunean aurkitzen ditugu. Lan honen helburua ikasketen hizkuntzaren aukerak diferentzia esanguratsurik sortzen duen aldagai horietan argitzea da. Horretarako, a...

El Aprendizaje Basado en Servicio –ABS- es una metodología educativa activa que combina procesos de aprendizaje y de servicio a la Comunidad en un único proyecto en el que el alumnado aprende, a la vez que trabaja, en necesidades reales del entorno con la finalidad de mejorarlo. Por su concepción de servicio a la comunidad, existen titulaciones uni...

La importancia de divulgar una información responsable, clara, legítima y transparente por parte de las entidades sin fines de lucro hacia la sociedad, no solo en el ámbito económico y financiero, sino en el social, es la piedra angular de este trabajo. A tenor de un estudio realizado a entidades del Sector No Lucrativo y al colectivo de profesorad...

The aim of this paper is to explain how the “zone of comfort” is the principal obstacle to implement the Problem-based learning (PBL). Using an empirical process, they are analyzed the implications of utilization the ABP and the traditional one, into principal agents: student body and professorship. Opinions of the student body are tested by survey...

Euskal Parlamentuak Fundazioen Lege Aurreproiektua aurkeztu du, eta, beraz, lege-tramiteak igaro ondoren, legeria berria izango dugu erakunde horientzat. Arrazoiak, batez ere, honako hauek dira: gizartean daukaten gero eta garrantzi handiagoa, 1994tik indarrean dagoen legeriaren eguneratzea, eta beraien esku dauden funtsen kudeaketan gardentasuna,...

"What society needs are organisations that not only do good but do it well." This quote by Vernis i Domènech has served as inspiration for the creation of this book, which clearly, simply, and precisely explains the entire process of managing a non-profit organisation (association or foundation) with quality and transparency. It ensures that nothin...

La argumentación del trabajo reside en la importancia de divulgar una información responsable, clara, legítima y transparente por parte de las entidades no lucrativas. El objetivo de este estudio es evidenciar, a través de una encuesta realizada a entidades del sector no lucrativo y al colectivo de profesorado perteneciente a la Asociación Española...

The Problem Based Learning (PBL) methodology favours the teaching-learning process, developing the student's ability to ‘learn to learn’ as a necessary pathway in their own learning, managing time and information effectively. The approach of the Higher Financial Accounting subject has been developed so that students can receive teaching in two moda...