Mercedes Ruiz Lozano- Loyola University Andalusia
Mercedes Ruiz Lozano
- Loyola University Andalusia
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65
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Introduction
Current institution
Publications
Publications (65)
Purpose
This paper aims to analyse the role of the code of ethics as a critical element of responsible management and posits it as a tool that integrates ethics, sustainability and attention to stakeholders. This proposed tool can be a facilitator of integrated management of these dimensions.
Design/methodology/approach
A survey was developed to a...
This paper aims to analyze the impact of standardized sectoral guidelines on the quality of port authorities’ (PAs) sustainability reporting. Sustainability reporting is a way of meeting stakeholder information demands about the economic, social, and environmental impact of port cluster activities. We claim that such guidelines do not always guaran...
Purpose
This paper aims to assess the disclosure of the materiality process in the preparation of sustainability reports of state-owned enterprises (SOEs). This paper also explores the effects of regulation mandating that SOEs prepare sustainability reports. In the specific case of port authorities, the study analyses the influence of a sector guid...
La demanda creciente de la sociedad por actuar para conseguir la reducción de las desigualdades ha dado lugar a una diversificación en los modos de ejecución de las políticas sociales, dado el interés de las entidades privadas por contribuir a su consecución. Para avanzar en ello es clave el papel de las entidades no lucrativas, haciéndose patente...
The concepts of social value creation and sustainability are acquiring a growing relevance in the vision shared by the tourism industry’s major stakeholders. Our aim was to determine a hybrid impact-value model capable of measuring tourism product sustainability through the use of indicators and the impact of stakeholder actions during the process...
This article contributes to the debate on the social and economic impacts generated by tourism activities using a methodology that is still insufficiently explored in the field of tourism and the impacts that this causes: social return on investment (SROI). Using the analysis of a case as a guiding thread, this article shows how the application of...
Purpose
This paper aims to improve the understanding of integrated thinking, as it is a central concept in the integrated reporting (IR) framework that has implications for sustainability reporting, as the holistic view of integrated thinking clarifies the value creation process of organisations and facilitates the incorporation of sustainability i...
Social Responsibility (SR) has become a key issue in higher education. The objective of this investigation is to reflect on the adoption of SR in universities. This paper explores how business schools are integrating SR into their management systems and analyzes the potential influence of variables such as the school’s size and/or geographical area...
Purpose
The purpose of this study is to explore how preparers of non-financial information in the public sector report on the integrated thinking (IT) concept proposed in the integrated reporting (IR) initiative. This concept has not been sufficiently examined, and there is no consensus regarding its meaning. In addition, the elements required to p...
El desarrollo de una economía global más justa se ve impulsado por instrumentos de gestión como el código ético para regular el comportamiento o las relaciones con los grupos de interés. Por ello, es necesario conocer las características de los códigos existentes y cómo se incorporan al sistema de gestión empresarial.Varias investigaciones han abor...
The aim of this study is to provide useful knowledge to policy makers and practitioners on how to promote the practices of sustainability transparency in local governments, based on the influence of the cultural environment on the disclosure of governmental information on sustainability, including social, environmental and economic information. We...
En los últimos años, al albor del debate sobre la eficacia de la Ayuda iniciado con la Declaración de París, la preocupación por el impacto generado por las intervenciones de Desarrollo (se trate de políticas, programas o proyectos) no ha hecho sino aumentar.
Esta renovada preocupación ha llevado a que, en la última década, hayan surgido toda una...
El objetivo de este estudio es profundizar en el concepto de pensamiento integrado propuesto en la iniciativa Integrated Reporting (IR) sobre divulgación de información no financiera, ya que hasta el momento no ha sido suficientemente explorado y no existe consenso en cuanto a su significado. Por otra parte, tampoco se ha investigado empíricamente...
The Global Code of Ethics for Tourism (GCET) is the sectorial reference tool in sustainable and value-based management for tourism stakeholders. The objective of this research is to analyze the adoption of the code and the extent of its development so far. The content analysis of 115 Spanish hotel chain web pages allowed us to know the extent to wh...
Nowadays, it is vital to draw attention to how ethics and social responsibility should be present in the management of organizations. One of the main functions affected is human resources, so we need to know how ethics affects their management and the implications that the incorporation of social responsibility has in this role. In this context, Co...
Nowadays, the transparency of governments with respect to the sustainability of public services is a very interesting issue for stakeholders and academics. It has led to previous research and international organisations (EU, IMF, OECD, United Nations, IFAC, G-20, World Bank) to recommend promotion of the online dissemination of economic, social and...
Nowadays, the transparency of governments with respect to the sustainability of public services is a very interesting issue for stakeholders and academics. It has led to previous research and international organisations (EU, IMF, OECD, United Nations, IFAC, G-20, World Bank) to recommend promotion of the online dissemination of economic, social and...
Purpose
– The purpose of this paper is to propose an analytical model that shows causal relationships between the amount and nature of information on strategies and the governance of city councils, as well as the contents of different dimensions of sustainability that are disclosed on the websites of local governments in big European cities. This m...
The current crisis puts pressure on companies to be more transparent about their business model, their value proposal, their risks and future impacts with a short, medium and long term focus.
To address this need for transparency and with the aim of providing a common framework to meet all these needs, The International Integrated Reporting Committ...
Nowadays, it is vital to draw attention to how ethics and social responsibility should be present in the
management of organizations. One of the main functions affected is human resources, so we need to know
how ethics affects their management and the implications that the incorporation of social responsibility
has in this role. In this context, Co...
Purpose: The growing concern for social responsibility and/or business ethics mustbe reflected in the control systems of organizations. Therefore we are concerned toanalyze whether the ethical codes have been introduced as a management tool of social responsibility to build sustainable value-based organizations.
Design/methodology/approach: Develop...
La dimensión ética de la actividad empresarial ha cobrado gran relevancia en los últimos años. En consecuencia muchas empresas han decidido elaborar códigos éticos como principios inspiradores de su gestión. Diferentes estudios relacionan su eficacia con su contenido y modo de implantación, aspectos que pueden diferir de una organización a otra. Es...
p class="MsoNormal" style="margin: 6pt 0cm 0pt; text-align: justify; line-height: 150%; text-justify: inter-ideograph;"> El contexto socioeconómico y el Espacio Europeo de Educación Superior han reforzado el papel de las instituciones educativas en la transmisión de valores. Esta investigación pone de manifiesto que la formación en valores en la un...
This paper examines the sustainability transparency of governments, i.e., the disclosure of information on the sustainability of their actions. To do so, we identify contributory factors to the online disclosure of environmental, social, economic and general information by local governments in Nordic countries. Linear regression analysis was used t...
Public agencies should inform about their behavior in the space of the social responsibility not only to legitimate their existence but also to inform their stakeholders how they are responding to their demands. Web sites are a communication medium appropriate and accessible in this globalized and computerized world. In this context, the object of...
La información por parte de los organismos públicos en el ámbito de la responsabilidad social (rs) es necesaria para legitimar sus actuaciones y dar a conocer a sus grupos de inte-rés cómo están respondiendo a sus demandas. Las páginas web son en este mundo globa-lizado e informatizado un medio de comunicación adecuado y accesible. En este contex-t...
Public agencies should inform about their behavior in the space of the social responsibility not only to legitimate their existence but also to inform their stakeholders how they are responding to their demands. Web sites are a communication medium appropriate and accessible in this globalized and computerized world. In this context, the object of...
The ethical dimension of business has become important in recent years. Consequently, many companies have decided to develop ethical codes as inspiring management principles. Different studies link their effectiveness with their content and mode of implementation, aspects that can differ from one organization to another. This work aims at a compara...
La transparencia es un elemento esencial en el debate sobre la responsabilidad social (RS) al hacer más visibles los compromisos adquiridos y los resultados obtenidos, aportando así una mayor credibilidad a las organizaciones. En concreto, la difusión de información en el ámbito de la responsabilidad social puede contribuir a legitimar su existenci...
RESUMEN: La transparencia es un elemento esencial en el debate sobre la responsabilidad social (RS) al hacer más visibles los compromisos adquiridos y los resultados obtenidos, aportando así una mayor credibilidad a las organizaciones. En concreto, la difusión de información en el ámbito de la responsabilidad social puede contribuir a legitimar su...
The question of transparency is an essential element in the debate on social Responsibility (sR), as it highlights the commitments that have been acquired and the results obtained by the approach, increasing the credibility levels of the organizations that employ it. in concrete terms, the dissemination of information on sR might contribute to legi...
Sustainability and social responsibility (SR) have emerged as a new way of managing all types of organizations. It is necessary that the resulting policy be integrated transversely in the control processes. The
environment is especially demanding of higher education institutions (HEIs) and universities when it comes to behaving in a socially respon...
This paper analyses the practices of disclosure of sustainability information by European local governments, with specific reference to the websites of major European cities, classed as Anglo-Saxon (English-speaking) or Nordic, according to the prevailing administrative culture. The empirical results obtained show that the local governments analyse...
En el contexto del Espacio Europeo de Educación Superior (EEES), el desarrollo de competencias constituye la formulación concreta sobre cómo llevar a la práctica la formación integral del estudiante universitario. La adaptación al EEES ha supuesto un replanteamiento de los objetivos de los planes de estudio y de las metodologías empleadas en el ámb...
Business schools are conscious of their role in the development of Social Responsibility
(SR) and the need to integrate their SR policy with management and an SR focus into
their academic content in order to communicate this new focus of value creation to their
students. This research analyzes the characteristics of the SR focus at business schools...
There is a generalized agreement that the institutionalization and communication of an ethical code in an organization is the first step for the improvement of the ethical behavior relating to its different stakeholders.
This paper presents, starting from a qualitative content analysis, a comparative study on the visibility and content of ethical c...
This paper presents an explanatory regression model contrasting the existence of a direct relationship between the information concerning the social responsibility of Spanish financial entities with respect to their customers and their corporate reputation. The dependent variable of the model is an ordinal variable defined by its position in the ME...
Higher education institutions worldwide have begun to embrace sustainability issues and engage their campuses and communities in such efforts, which have led to the development of integrity and ethical values in these organizations and their relationships with stakeholders. This study provides a literary review of the concept of University Social R...
The coming into force in 2007 of Law 39/2006 about promotion of personal autonomy and care for people in a situation of dependency has created the right of everyone in these circumstances to be served by public services. This law involves an expansion and complement of the protective action of the State and Social Security System.
To date these peo...
La transparencia es uno de los principios básicos en el ámbito de la Responsa‑ bilidad Social de la Empresa (RSE). La observancia de este principio exige la elaboración y la transmisión de infor‑ mación relevante para los grupos de interés, a través de diferentes canales de comunicación. A su vez, la credibilidad que imprime el cumplimiento del pri...
Entre los instrumentos de gestión de los que pueden hacer uso las entidades no lucrativas se encuentra el Cuadro de Mando Integral, una herramienta idónea para comunicar estrategias, verificar los logros obtenidos y motivar al equipo para alcanzar las metas fijadas
In order to adapt curricula to the new European system of credits, ECTS (European Credit Transfer System), it is necessary to previously elaborate a teaching guide. The teaching guide clarifies the subject syllabus making it easier for learners to understand, sets objectives related to the competencies and skills to be acquired, plans activities th...
Changes in surroundings and in economy have required the incorporation of a new public management focused on the customer as well as on the rationalization in the use of resources, which implies the need to accomplish an effica- cious and efficient management. The application of an activity based costing and management system (ABC-ABM) was proposed...
This paper presents the evaluation of the teaching guide application for the subject of management control in the Business Management and Administration Degree. The evaluation began with the analysis of a questionnaire which aimed to collect the perceptions of learners who have studied this subject in two groups (morning and afternoon) during the f...
