Mercedes Luque VílchezUniversidad de Córdoba · Economía Agraria Finanzas y Contabilidad
Mercedes Luque Vílchez
Assistant professor in Accounting
Social and environmental accounting research, EFRAG
About
28
Publications
3,549
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164
Citations
Introduction
Research interests: accounting, sustainability, change, social impact
My sites: University of Córdoba, SCEAR community, ERGO research group (University of Burgos)
Additional affiliations
November 2021 - present
European Financial Reporting Advisory Group (EFRAG)
Position
- Secretariat
September 2020 - September 2020
October 2018 - June 2020
Education
December 2017 - January 2019
December 2017 - December 2017
July 2016 - October 2016
Publications
Publications (28)
La reciente reforma del Código Penal de 2015 tiene importantes implicaciones para las empresas, ya que el artículo 31 bis de dicho Código incluye a las personas jurídicas como susceptibles de comisión de un delito de carácter penal. Para evitar dicha responsabilidad, las empresas han empezado a implementar diferentes sistemas de cumplimiento o “com...
Este trabajo explica el impacto de la Ley de Economía Sostenible 2/2011 de 4 de marzo en la regulación de la información no financiera en España. Cinco años después de su implantación, los efectos de dicha ley tanto en el ámbito privado como público paracen ser muy limitados. Este hecho tiene importantes implicaciones de cara al futuro de la nueva...
The purpose of this study is to provide insights into how accounting and accountability systems can contribute to transforming metrics used thus far in research performance evaluation. New metrics are needed to increase research impact on the challenges addressed by science. In particular, we document and reflect on accounting transformations towar...
Purpose
The purpose of this paper is to discuss the progress and future prospects of two relatively “new” institutions in this field: the European Commission (EC), together with the European Financial Reporting Advisory Group (EFRAG), and the International Financial Reporting Standards (IFRS) Foundation.
Design/methodology/approach
This paper refl...
Background
The need to more collaboratively measure the impact of health research and to do so from multidimensional perspectives has been acknowledged. A scorecard was developed as part of the Collective Research Impact Framework (CRIF), to engage stakeholders in the assessment of the impacts of health research and innovations. The purpose of this...
The role of sustainability accounting in promoting organizational change toward more sustainable practices is a relevant area of research for both accounting and organization studies. Despite the interdisciplinary nature of this topic, while accounting research was imagining and exploring the transformative potential of social and environmental acc...
Background
The need for measuring the impact of health research more collaboratively and from multi-dimensional perspectives has been acknowledged. As part of a Collective Research Impact Framework (CRIF), a scorecard was developed that will engage stakeholders in measuring the impacts of health research and innovation. The purpose of this study is...
El sector financiero tiene un importante peso y protagonismo en la sociedad, decidiendo en cuestiones tan relevantes como el acceso al crédito o la inversión en determinadas actividades. El sector financiero representa de este modo un importante agente de cambio, con gran capacidad para influir en el desarrollo social y económico (KPMG, 2019), lo q...
Purpose
This study aims to examine the process through which sustainability is integrated into the organizational practices of accounting.
Design/methodology/approach
Action research, drawing on the lens of neo-institutional theory, is used to explore the integration process of sustainability in an Italian company.
Findings
The results show how d...
Academia, the IIRC, and the IAASB have revealed that making the integrated report subject to an assurance engagement is necessary to satisfy stakeholders’ demands for credible and reliable documents, which will guarantee market stability and support organizations in a sustainable way to improve their operational performance. Even though the proport...
A descriptive-exploratory analysis of assurance practices is presented in this paper, by analysing the patterns of sustainability assurance reporting in two national contexts with different levels of assurance activity (Italy and the U.S.) over a period of 11 years (2003/2013). The study is based on theoretical insights drawn from institutional soc...
Purpose
This paper aims to document and discuss the involvement of a group of Spanish academics in the process of social and environmental reporting regulation to reflect on the role of accounting academics in regulatory processes.
Design/methodology/approach
The paper describes the long-standing engagement of a group of Spanish scholars in social...
Mercedes Luque-Vílchez. Universidad de Burgos. mlvilches@ubu.es RESUMEN. El presente trabajo pretende analizar la situación actual en la que se encuentra la Formación Inicial del Profesorado de Secundaria y su problemática desde la perspectiva del modelo formativo en España. Concretamente, la finalidad del trabajo ha sido la de tratar de identifica...
Purpose
The purpose of this paper is to examine in greater depth the influence of internal factors on the disclosure of environmental information by companies. The influence of pro-environmental managers´ personal values on environmental disclosure quality is analyzed and the extent to which the influence of those values is mediated by the practice...
La formación inicial del profesorado es un elemento clave para la mejora de la calidad educativa. En este contexto, la necesidad de mejorar las competencias y destrezas del nuevo profesorado, y en concreto, las motivaciones que llevan al futuro docente a la elección del Máster de Formación en Profesorado de Secundaria gozan de una especial relevanc...
En un momento de grandes cambios, la docencia universitaria no se encuentra ajena a los retos y necesidades planteados por la sociedad en la que desenvuelve su actividad. Juega una especial importancia el papel de la mujer como agente dinamizador de la actividad económica. En este sentido la universidad debe de tratar de fomentar el espíritu empren...
En este libro hemos reunido un conjunto de experiencias de mujeres que se han atrevido a emprender. Mujeres proactivas, valientes, osadas, decididas que operan en diversos sectores económicos y ciudades construyendo empresas o autoempleo. Se trata de ejemplos de empresarias por necesidad o por visión de oportunidad y, que pueden inspirar a otras mu...
In 2011, the Spanish government made sustainability accounting mandatory for public sector organizations. This paper documents why, despite the new legislation, the quantity and quality of sustainability accounting practices remains low.
En este artículo se muestran los aprendizajes derivados de la formación recibida en el plan de formación de profesorado novel de la Universidad de Burgos, respondiendo así a llamamientos hechos en literatura previa (por ejemplo, Bozu & Imbernón-Muñoz, 2016) señalando la necesidad de investigación centrada en el “aprendizaje” del profesorado novel....
The economic liberalization processes that have taken place in both Europe and Latin America have led the Spanish financial sector to choose these regions to expand its activity. The adoption of an international dimension has allowed Spanish banks to take a leading role. This fact, together with the already important role played by finances for the...
La divulgación sobre información no financiera está pasando poco a poco de ser una cuestión voluntaria, a un imperativo legal. Nuevas obligaciones como las derivadas de la Directiva 2014/95/UE están sentando las bases para que las empresas mejoren la calidad (transparencia) de dicha información, y ofrece la posibilidad de la creación de un marco no...
La reforma, por parte del Gobierno de España, del Código Penal en 2015 no sólo suponía una novedad jurídica de importancia - hasta dicha reforma las penas, condenas con privación de libertad, estaban reservadas exclusivamente a las personas físicas -, sino que ha supuesto un auténtico reto para los profesionales contables y fiscales. Abogados y aud...
This paper explores the regulation of corporate social responsibility (CSR) reporting for corporations exceeding 1000 employees introduced in Spain by the Sustainable Economy Law 2/2011 of 4 March. The relevance for this special issue stems from the fact that this law anticipates possible outcomes of the 2014/95/EU Directive to the Spanish context....
Competition in the Spanish wine sector is today harder than ever. They are new exporters as New Zealand or South Africa, which offer wines with considerable quality wines and low price. Besides the economic crisis, and other factors such as the European aids program to pick vineyards have become Montilla-Moriles area in which it is impossible to cr...
Questions
Question (1)
According to Directive 2014/95 / EU from 2017 onwards, all European public interest entities with more than 500 employees (about 6000) must report their activities of social and environmental accounting (Kinderman, 2015).
Projects
Projects (4)
More impact of health research on people with brain diseases
The EU-funded MULTI-ACT project aims to increase the impact of health research on people with brain diseases. It will create and implement a new model allowing for the effective cooperation of all relevant stakeholders. This will be applicable in defining the scope of health research as well as new metrics for the evaluation of its results.
The framework of the project is intended for multi-stakeholder research initiatives, promoted by Health Research Funding & Performing organizations (RFPOs), that may already have been grouped in a multi-stakeholder initiative (e.g. Alliance) or that are willing to start conducting their R&I with a multi-stakeholder and co-accountable approach to reach a transformational mission.
The MULTI-ACT project will work with patients and patient organizations, academics, private and public stakeholders to develop brand new tools to assess the value of research.
The project started on 1 May 2018 and will continue for three years. It has received funding from the European Union’s Horizon 2020 Research and Innovation Programme under the Grant Agreement No. 787570
