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This study contributes to research on integrated and sustainability reporting at higher-education institutions in the context of voluntary reporting by focusing on an innovative Spanish university. It examines the developments for the implementation of sustainability and integrated reporting at this university by critically analysing what, why, who and how the new models of reporting have been implemented. The paper provides a case study using documentary analysis and qualitative data based on semi-structured interviews. The results show that the report is mainly focused on social and sustainability values and can not be considered an integrated report that connects all the capitals creating value. The key driver has been stakeholders' interests, represented by the university's social council, aiming at increasing competitiveness and achieve third mission objectives. The paper contributes by pointing out the challenges and principal issues of the process of implementation. An important issue for successful implementation is introducing it as a managerial and accountability tool, and linking it to the organisation's strategic objectives. This can be used for learning processes at other universities that want to follow this path. [ABSTRACT FROM AUTHOR]

This paper studies the influence of elections on local government management from the perspective of political budget cycles. The objective is to analyse whether there is budgetary manipulation with the aim of influencing voters' electoral decisions and which budgetary expenses are chosen to carry out this manipulation. We also study the effect of these policies of manipulation on the debt of administrations. The results show evidence of political budget cycles in Valencia's local governments although their influence is not very great. [ABSTRACT FROM AUTHOR]

In nonprofit organisations, a mix of financial and nonfinancial information is necessary to discharge accountability, and with this aim, social accounting emerged some years ago. Integrated reporting has been more recently developed with the aim of reporting the connections and relationships between all the factors that affect an organisation’s ability to create value over time. This paper analyses what integrated reporting can add to accountability and management in nonprofit organisations, considering that it includes performance as well as social and environmental aspects. The paper uses a case study to analyse how integrated social reporting has been implemented in some organisations and what are the particularities that must be considered to develop a model for these organisations. Semi-structured interviews with the responsible of three social organisations have been carried out to find out what improvements integrated reporting can make and what is necessary for their implementation. [ABSTRACT FROM AUTHOR]