Nicolas Garcia Torea

Nicolas Garcia Torea
Universidad de Burgos | UBU · Departamento de Economía y Administración de Empresas

PhD

About

16
Publications
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143
Citations

Publications

Publications (16)
Article
Full-text available
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...
Article
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...
Article
Purpose This paper aims to study companies’ strategic responses to regulative institutional pressures on sustainability reporting. Particularly, it investigates the role of multiple stakeholder demands in shaping corporate responses to Law 11/2018 that transposes the EU Non-Financial Reporting Directive in Spain. Design/methodology/approach Inform...
Article
This investigation studies the accounting treatment of the carbon emission allowances of EU Emissions Trading System participants to explore whether the auctioning allocation system implemented in 2013 led to changes in accounting practices. This investigation adds to Allini, Giner, and Caldarelli (2018. “Opening the Black Box of Accounting for Gre...
Preprint
Full-text available
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...
Article
Given the increasing participation of accounting technologies in purported solutions to deal with the ecological crisis, we address two areas where a growing accounting literature is emerging, the circular economy and the COVID-19 pandemic, testing some ideas to inform an ecological critique of accounting that could help us ward off the “dreams of...
Research
The overall purpose of the MULTI-ACT project is to co-create a Collective Research Impact Framework (CRIF) that offers a more participatory and realistic evaluation of health Research and Innovation (R&I) impact of multi-stakeholder initiatives. The rationale is the observation that most multi-stakeholder RRI initiatives have lacked shared measures...
Article
This paper studies whether the failure of corporate social responsibility (CSR) reporting practices to enable effective CSR communication allowing stakeholders to appreciate firms' CSR is due to the reporting model guiding firms in elaborating sustainability reports, the companies' application of the model, or both. Drawing on the communication the...
Article
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...
Chapter
Como consecuencia de los escándalos relacionados con las condiciones labora-les en la cadena de suministro, diferentes países han legislado sobre las prácticas abusivas empresariales al respecto. Mientras que Holanda o Francia han desarro-llado normas específicas que regulan la vigilancia de la cadena de suministro, Cali-fornia, Reino Unido y Austr...
Article
RESUMEN Fruto de la crisis financiera la responsabilidad fiscal está ganando mayor atención social y gubernamental, consolidándose como elemento integrante de la responsabilidad social corporativa. Como consecuencia, las empresas son objeto de mayor presión para informar sobre sus prácticas fiscales. Desde 2017 las empresas deben cumplir nuevas exi...
Article
This paper analyses the influence of ownership structure on the transparency of corporate social responsibility (CSR) information for a sample of 128 Spanish listed companies between 2009 and 2011. We distinguish two types of significant shareholders, depending on whether or not they are members of the board of directors. The results of the ordinar...
Article
Full-text available
This paper analyzes whether effective boards of directors in addressing shareholder interests also prove to be effective in guaranteeing the interests of the rest of the firm's stakeholders. We measure board effectiveness based on the shareholder perspective, and test whether it is valid for the stakeholder perspective. The novelty of this paper pr...
Article
La Memoria de Sostenibilidad (MS) es la principal herramienta de comunicación de Responsabilidad Social de la empresa. Si se acompaña de un Informe de Verificación (IV), se espera que su credibilidad aumente. En los últimos años, se han propuesto en la literatura académica distintos modelos para la medición de la calidad de estos documentos, alguno...

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Projects

Projects (2)
Project
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