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Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article analyzes the progress and challenges of the corporate social responsibility (CSR) principle in Chilean cooperatives, with the aim of conducting a comparative analysis with the Spanish experience. The legal methodology used for the study was comparative legal analysis, historical-logical analysis, and content analysis. It is concluded that in Spain, social responsibility is enshrined in law and supported by constitutional considerations, which has allowed for solid legislative development and a state structure. In Chile, the cooperative movement has experienced ups and downs, although there have been legislative advances in labor and environmental matters. The existence of the Social Responsibility Council for Sustainable Development is of vital importance to promote social responsibility in companies, especially in the cooperative sector. However, there is still a need for greater state impetus and more solid legislation on cooperatives with a vision aimed at promoting corporate social responsibility. [ABSTRACT FROM AUTHOR]

Copyright of Contaduría y Administración is the property of Facultad de Contaduria y Administracion-Universidad Nacional Autonoma de Mexico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Retos: Nuevas Perspectivas de Educación Física, Deporte y Recreación is the property of Federacion Espanola de Asociaciones de Docentes de Educacion Fisica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The communication of social commitment and sustainability is of renewed interest given the social challenges that pressure societies, companies and institutions at a global level. Although the Sustainable Development Goals were approved in 2015, the coronavirus pandemic has fuelled issues linked to the environment, health and inequality(ies) in the media, public opinion and business and institutional agendas. This article reviews the knowledge generated on this wide-ranging topic in a multifocal analysis organized into two main axes: first, the scientific knowledge provided on the social responsibility/sustainability strategies of corporate actors; secondly, that relating to citizen movements, media discourses/media coverage and social networks. The results indicate that this is an area of growing interest (very pronounced in recent years), where there is no defining consensus and there is a wide range of subtopics that are difficult to narrow down. In the business field, the focus has been on the confusion between sustainability and CSR in information-oriented studies based on company statements and reports. In the area of social participation, it is essential to make difficulties and violence of all kinds visible, although they are also the responsibility of the media. We continue to see threats that pose historical problems, such as class, ethnic and gender inequalities; the economic and health crises; and the climate emergency. They are threats that have become chronic in this 21st century. It is concluded that the field needs to mature in terms of definition and delimitation of concepts, practical approaches and storydoing. In this way, we will move from a stage of awareness to another of compliance with goals and objectives for sustainable development. [ABSTRACT FROM AUTHOR]

Copyright of Estudios Gerenciales is the property of Universidad ICESI and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

En este artículo se analizan los avances y desafíos del principio de responsabilidad social corporativa (RSC) en las cooperativas chilenas, con el objetivo de realizar un análisis comparativo con la experiencia española. La metodología jurídica que orientó el estudio fue análisis jurídico-comparativos, histórico-lógicos y de análisis de contenido. Se llega a la conclusión de que en España la responsabilidad social está positivizada y respaldada por consideraciones constitucionales, lo que ha permitido un sólido desarrollo legislativo y una estructura estatal, que en Chile, el movimiento cooperativo ha experimentado con altibajos, aunque se observan avances legislativos en materia laboral y ambiental y la existencia del Consejo de Responsabilidad Social para el Desarrollo Sostenible es de vital importancia promover la responsabilidad social en las empresas y en especial en el sector cooperativo, aunque aún falta un mayor impulso estatal y una legislación más sólida en materia de cooperativismo con una visión que apunte a potenciar la responsabilidad social corporativa.

México ocupa el primer lugar en exploración minera en América Latina, situación que ha causado alarma entre pueblos originarios dado que el desarrollo de proyectos extractivos representa una amenaza para su espacio vital. El objetivo de este artículo es analizar las acciones de Responsabilidad Social Corporativa (RSC) del Proyecto Ixtaca en el municipio de Ixtacamatitlán, Puebla, así como las estrategias de defensa del territorio desarrolladas por las comunidades para detener su avance. Para obtener información se realizó una encuesta, un taller y varias entrevistas en tres comunidades afectadas por el proyecto. Los resultados destacan tres acciones de RSC: 1) oferta de empleos; 2) inversión en infraestructura comunitaria; 3) apoyo a eventos sociales. Las estrategias de defensa fueron: 1) acuerdos colectivos para negarse a vender agua a la empresa; 2) litigios legales a favor del derecho a la consulta de pueblos originarios; 3) fortalecimiento de la agricultura campesina gracias a la defensa del ejido, la conservación de agua de riego y los apoyos otorgados por el programa federal Sembrando Vida. Se concluye que, a pesar de los impactos negativos de la RSC, estas estrategias resultaron efectivas porque se logró la cancelación de las concesiones mineras y se ha avanzado en la recampesinización de algunas familias.

La responsabilidad social corporativa (RSC) y el compromiso organizacional (CO) son dos pilares de importancia en el sector hotelero que permiten armonizar la relación entre empleado y empleador, al considerar que las prácticas éticas, sociales, y ambientales de la empresa pueden ser determinantes para aumentar la pertinencia del trabajador hacia la organización. El objetivo de esta investigación es proporcionar una base sólida de conocimiento a través de una revisión sistemática y bibliométrica de literatura sobre la RSC y el CO, que identifique oportunidades para el avance teórico y empírico en el contexto hotelero. Para ello, se siguió un proceso metodológico riguroso y predefinido a partir de la metodología PRISMA, utilizando cuatro etapas para su revisión: identificación, cribado, elegibilidad e inclusión. Los criterios para seleccionar los artículos fueron la pertinencia hacia el objeto de estudio y el periodo de publicación (2017-2022). Se analizaron 123 documentos de 490 artículos de la base de datos Scopus, cuyos resultados identifican un avance en la investigación por parte de autores asiáticos; también se reconocen las principales temáticas de contribución en ambas variables, destacando el bienestar laboral como la categoría más tratada y relevante de los estudios. Se concluye que el estudio de las variables de forma conjunta aún es escaso para el contexto hotelero, por lo que se requiere de un mayor análisis; sobre la RSC se identifica que la comunicación de las prácticas a los grupos de interés internos es insuficiente, y el abordaje de los estudios sobre el CO está orientado hacia su dimensión afectiva.

The growing concern over health and nutrition have led to the proliferation in the consumption of supplements worldwide. In Europe, the market size has reached 13,300 million euros in 2022. Nevertheless, consumers remain uninformed and deceived by products that presume to be remedies for even the most serious diseases. In the context of an industry, in which legal gaps have allowed profitability to displace ethics, it seems urgent to analyze the degree of (ir)responsibility of companies in managing the transparency of the information they provide to the consumer. This work aims to evaluate the transparency of supplements enterprises' corporate communication, exploring three different dimensions of the information provided: disclosure, clarity, and accuracy. A quantitative approach and descriptive statistics were performed using χ², based on the content analysis of 103 corporate websites. This corpus encompasses the entire universe of companies that invested in digital advertising between the years 2017 and 2021. Results show that 61.2% of enterprises do not declare themselves socially responsible on their websites, and only 13 out of 113 have issued transparency reports; product information is confusing in 45.6% of companies and lacking in 19.4%; ingredients are absent in more than half of the corpus, and empirical evidence is omitted in 83.5% of enterprises. [ABSTRACT FROM AUTHOR]

This work analyzes the information regarding Corporate Social Responsibility (CSR) actions disclosed by provincial governments through a content analysis of their institutional websites. To achieve this, a case study of the four Galician provincial governments is conducted to check the CSR actions they report, using the 98 criteria from the Responsible Public Management Model for local governments of the International Foundation for Ibero-America of Public Administration and Policies (FIIAPP) as a reference. These criteria have been developed with a focus on the specificities of local public administrations, as opposed to those of the Global Reporting Initiative (GRI) and encompass thematic areas such as Ethics and good governance, Strategy and management, Information, Infrastructure, Employment, Environment, Society, Supply chain, Dialogue, and Socially responsible investment. The main findings of the research reveal that these entities disclose information on more than 50% of the criteria in the employed analysis model, with a particular emphasis on the areas of Infrastructure, Supply chain, and Information transparency. However, significant deficiencies have been identified in the publication of CSR information in the Strategy and Management as well as in the Ethics and Good Governance areas. This highlights the need to work towards a more comprehensive development of CSR strategies integrated into the overall corporate strategy of these organizations. [ABSTRACT FROM AUTHOR]

Electric cooperatives generate, from their activity, internal and external conflicts with their stakeholders arising from their competitiveness and the achievement of their objectives. Responsible relationship management that maintains a balance between organizations and stakeholders should include environmental, social and good governance expectations in Corporate Social Responsibility (CSR) policies. The involvement of cooperatives in ethical, social, economic and environmental issues derives from the relevance given to sustainable development as a central axis of the cooperative model. In this context of sustainable development, the UN SDGs (2015) provide a roadmap to address major challenges at the global level. Integrating the SDGs into strategic CSR plans not only brings tangible social and environmental benefits, but can also improve transparency and accountability, attract investment, strengthen stakeholder confidence, generate new market opportunities, mitigate risks and ensure greater long-term stability. Corporate social responsibility (CSR) stands as one of the critical public relations vectors that foster the growth of organizations and their reputation. This contribution provides an approach to the management of social responsibility of the 28 Spanish electric cooperatives and its integration into public relations strategies. Through a descriptive and exploratory research, the main objective is to analyze CSR management in this sector based on corporate governance, involvement with the priority SDGs of the United Nations 2030 Agenda, relations with stakeholders, the commitments acquired towards them, the identification of communication channels and the material issues that condition relational management. Based on this objective, a data collection process is carried out by applying the following methodological triangulation based on qualitative and quantitative research techniques: implementation of a semi-structured ad-hoc questionnaire, in-depth interviews with sectoral experts and content analysis of sustainability reports and management reports. The results of the research show that there is little involvement in CSR policies and a lack of significant commitment to the priority SDGs on the part of the electric cooperatives. Most of the organizations analyzed do not facilitate stakeholder engagement processes or integrate their expectations into CSR management. They also do not sufficiently use two-way communication channels. Based on the identification of 17 material issues (economic, social and environmental), a matrix is drawn up that reflects the priority and relevance that these social economy organizations give them in their strategic CSR plans. It is concluded that electric cooperatives should plan public relations strategies that integrate to a greater extent the participation and expectations of their priority stakeholders, as well as establish strategic communication processes for CSR programs and actions. Based on the results, a CSR communication model is designed in which stakeholders are defined and relational management is analyzed to establish an optimal relationship framework. The electric cooperatives develop their materiality matrix as the cornerstone of the CSR Strategic Plan, which they disseminate through their reports and management reports. This matrix is built around two axes: the impact on the cooperative's sustainable development strategy and the priority for stakeholders. It identifies the issues (priority and relevant) through which electric cooperatives face challenges (economic, social and environmental) through corporate commitments. CSR communication, through the channels established with each priority stakeholder group, contributes to strengthening strategic public relations management in the electric cooperative sector. [ABSTRACT FROM AUTHOR]

Mexico occupies first place in mining exploration in Latin America, a situation that has caused alarm among native peoples because the implementation of extractive projects threatens their vital space. The objective of this paper is to analyze the actions of Corporate Social Responsibility (CSR) of the Ixtaca Project in Ixtacamaxtitlán, Puebla, as well as the strategies of territorial defense undertaken by the communities to stop its expansion. Data was gathered through one survey, one workshop and various interviews conducted in three communities a!ected by the project. Results discuss three actions of CSR: 1) job o!ers; 2) investment in community infrastructure; 3) support for social events. Three main defense strategies were identified: 1) collective agreements refusing to sell water to the company; 2) legal litigations in favor of the right to be consulted as native peoples; 3) the strengthening of peasant agriculture thanks to the defense of the ejido, the conservation of irrigation water and the support received from the federal program Sembrando Vida. The paper concludes that, despite the negative impacts of RCS actions, these strategies have proven e!ective because mining concessions have been cancelled and some families have returned to agriculture. [ABSTRACT FROM AUTHOR]

Copyright of Investigaciones Turisticas is the property of Investigaciones Turisticas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Ibero-Americana de Estratégia (RIAE) is the property of Revista Ibero-Americana de Estrategia/UNINOVE and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Dado el protagonismo que han alcanzado las marcas en la sociedad, convertidas en vehículos de comunicación de las compañías con los ciudadanos a través de un diálogo emocional y positivo, la publicidad está sufriendo una profunda restructuración hacia planteamientos interdisciplinares desde la transmedialidad al advertainment. En este escenario, el branded content se posiciona como una herramienta esencial para transmitir los valores de las empresas a través de un discurso aspiracional utilizado para fidelizar a la audiencia. La investigación utiliza un método de trabajo basado en el análisis de contenido comparativo a partir de siete estudios de caso con el fin de reconocer los elementos que determinan los valores de branded content. Las piezas son descritas a partir de un cuadro de valores que establecerán después una serie de elementos comunes a través de los cuales hacer la comparación entre ellas para elaborar un mapa de elementos que conforme la importancia del storytelling. Se demuestra la configuración de una publicidad asentada en la comunicación aspiracional, donde las marcas dialogan con diferentes formatos audiovisuales hibridando sus contenidos, mensajes y canales y explorando las particularidades del branded content como concepto fundamental de una necesaria renovación de la mirada publicitaria convencional.

Este articulo examina las incidencias relacionadas con la responsabilidad social corporativa (RSC) que surgen como consecuencia del abastecimiento de fertilizantes de origen ruso en los mercados latinoamericanos a pesar de las sanciones impuesta a este país por la comunidad internacional. La RSC se refiere a la práctica empresarial de tener en cuenta los impactos sociales, ambientales y éticos de las operaciones de una empresa y asumir la responsabilidad de dichos impactos. En el contexto del actual abastecimiento de fertilizantes de origen ruso, se plantean preocupaciones en relación con la responsabilidad social, la ética y la transparencia. Además, se examina la depen¬dencia y la seguridad del suministro agrícola en relación con la importación de fertilizantes rusos. Este estudio busca identificar los desafíos y las implicaciones de las prácticas de abastecimiento de fertilizantes rusos en los mercados latinoamericanos en términos de RSC, con el fin de fomentar una mayor conciencia sobre los problemas que esto podría generar y promover practicas más responsables en la industria agrícola.

The objective of this study was to analyze the presence of training in Corporate Social Responsibility in the undergraduate degrees in Economics, Administration and Accounting of the public universities of Paraguay in the year 2022. The methodological framework consisted of a research with a mixed approach, with a documentary bibliographic scope, non-experimental design, descriptive explanatory and retrospective level, through a content analysis of the objectives, graduation profiles and subjects defined in each of the degrees under study. For the analysis, keywords related to Corporate Social Responsibility in its social, ethical and environmental dimensions were used and an index was calculated to assess its presence in the degrees under study. As a result, Corporate Social Responsibility is present in 48%, 81% and 51% in the objectives, graduation profiles and subjects respectively, with a greater orientation towards the ethical dimension. It is concluded that the public universities of Paraguay show a high commitment to integrating Corporate Social Responsibility in ethical terms, however, there are still opportunities for improvement in the social and environmental dimensions. It is recommended to expand the study with the inclusion of private universities to obtain a more complete and detailed vision of the incorporation of Corporate Social Responsibility in higher education in Paraguay. This is the first study carried out in Paraguay that analyzes quantitatively the presence of Social Responsibility in Economics and Business degrees. The main contribution is to provide an analysis of the current situation that allows future comparisons with other university environments, as well as to study the evolution of these universities over time. [ABSTRACT FROM AUTHOR]

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The analysis of the advertisement Intolerance Is Still There (2021) from a narrative point of view, using Genette’s (1972) theory of focalization and ocularization, revised by Jost and Gaudreault (1995), is proposed as a basis for the study of the campaign Héroes de Hoy (2020-current). The results show that the discursive tactics are based on the narration of real historical and contemporary events, the activity of the characters, and the equidistant placement of the audience in a zone of contemplation, awareness, and prosociality. [ABSTRACT FROM AUTHOR]

The study aims to analyze the effects of transformational leadership and the perception of Corporate Social Responsibility (CSR) on the commitment and organizational citizenship of managers in one of the largest banking institutions in Latin America. Based on the literature review, six hypotheses were developed and tested using structural equation modeling (PLS-SEM), gathering evidence from 163 managers. The main findings reveal that for the sample investigated, transformational leadership and CSR directly influence organizational commitment, and indirectly influence organizational citizenship. It was also found that transformational leadership encourages the development of CSR awareness. The findings indicate that the effort to maintain a socially responsible company brings benefits in organizational commitment and leads to a positive benefit in organizational citizenship. Thus, the expectation is that there will be more and more socially responsible companies, encouraging CSR practices through programs, courses and training and delivering CSR values, which has repercussions for society, since with these traits and stimuli, people tend to work in a more committed way and with positive behavior coming from employees, there is greater employability, personal development and motivation for these professionals, in addition to eventually being able to generate benefits for the region. [ABSTRACT FROM AUTHOR]

Copyright of Revista Venezolana de Gerencia (RVG) is the property of Revista de Filosofia-Universidad del Zulia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Aunque el análisis de la implementación de la sostenibilidad en el sector turístico ha sido recurrente en los últimos años, las investigaciones que relacionan la responsabilidad social corporativa con la intermediación turística son escasas, pese a la reconocida importancia que este subsector supone para el turismo. Este trabajo busca profundizar en los estudios realizados al respecto, destacando la relevancia de las teorías del comportamiento y particularmente las del comportamiento planificado. A partir de la revisión de estos estudios, se realizó una revisión sistemática de la literatura en revistas de alto impacto con un análisis cuantitativo de diversas medidas biométricas y un análisis cualitativo de los principales temas abordados. Pese a que los hallazgos son ocasionalmente contradictorios entre sí y se aprecian vacíos de investigación, parece haber consenso en aceptar que actitudes, normas subjetivas y control percibido inciden directamente en la apuesta por la sostenibilidad. Asimismo, la literatura refleja mayoritariamente que las motivaciones detrás de las conductas responsables de estos actores distan mucho de ser homogéneas, con acercamientos diversos como la búsqueda de rendimientos directos de las acciones responsables, la necesidad de justificarse ante otros actores, o incluso la aplicación de valores personales en la gestión de los negocios.

Cada vez son más las empresas familiares que se promueven como agentes del desarrollo sostenible. El objetivo de la investigación es identificar, a través de las teorías de los grupos de interés y riqueza socioemocional, la presencia de la dotación familiar, en la filosofía corporativa de nueve empresas familiares mexicanas estratificadas como grandes, que actualmente reportan su alineación con los Objetivos de Desarrollo Sostenible. La investigación es cualitativa con metodología de análisis de datos cualitativos, consistente en tres ciclos de codificación procesados en el programa ATLAS.ti versión 9 con datos extraídos de memorias de sostenibilidad del periodo 2021. Los resultados indican que las empresas familiares integran en su filosofía: el liderazgo con capacidad de transformación para su permanencia y crecimiento; marcas de calidad íntegras y transparentes; su compromiso por un medioambiente sostenible; el desarrollo de comunidades locales; impulso por capital humano pleno; construcción y desarrollo de redes de comunidades sociales; y trascendencia y permanencia en el futuro. Se concluye la presencia de las dimensiones de Riqueza Socioemocional en la filosofía empresarial en las empresas familiares que integran estrategias sostenibles, destacando el aporte de evidencia empírica de cómo el control familiar, la imagen corporativa y los intereses intergeneracionales se reflejan en los pilares de la filosofía empresarial.

La investigación aborda el estudio semiótico del último logosímbolo de la petrolera colombiana, Ecopetrol S.A., abordando los conceptos peircianos del símbolo y de los Objetos Inmediato y Dinámico, y el examen de las comunicaciones y mensajes que le acompañan. Desde la perspectiva teórico-crítica y para un análisis integral de las acciones de la corporación, se acomete el estudio de la ética, los códigos de ética, la regulación, corregulación y autorregulación publicitaria. Con el marco anterior fue posible asumir la revisión cualitativa y cuantitativa de la Responsabilidad Social y Ambiental Corporativa de la compañía, concluyéndose que el nuevo logosímbolo, logró transformar la identidad visual, la reputación, acrecentar el valor de marca y difundir una imagen medioambiental y socialmente responsable, que no se corresponde con lo que se comunica en el logosímbolo y los impactos medioambientales que ocasiona, además que incurre en «greenwashing».

This research presents an internal Corporate Social Responsibility plan in Mediaset España for those employees who are close to retirement. It is an innovative project proposal that aims to obtain benefits for employees, the organization, and society. Firstly, through the plan, the company is committed to accompanying and caring for employees in the final stage of their working life, providing them with economic and financial advice and advice on their physical and emotional well-being so that they are ready for succesfully transitioning into their new stage of life: retirement. At the same time, the company, taking advantage of the experience of senior workers during the years before their retirement, can improve aspects of its organization such as talent management, knowledge transfer between the different generations and pride in belonging to the organization, by involving workers close to retirement in mentoring tasks, brand ambassadors, or corporate volunteering, in this way the internal CSR plan will have an external dimension and will revert in a benefit to society. The ultimate goal of the plan is for Mediaset España to improve its positioning in the corporate reputation and employer brand rankings in order to attract talent and become the best place to work in the Spanish audiovisual sector. The main goal of the plan is for Mediaset España to improve its position in the corporate reputation and employer brand rankings to position the company as the best place to work in the Spanish audiovisual sector. [ABSTRACT FROM AUTHOR]

Copyright of Recherches en Sciences de Gestion is the property of ISEOR and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Estudios Cooperativos is the property of Universidad Complutense de Madrid and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Sustainable forest management (SFM) is a construct that entails the use of forest resources by multiple actors in a way that avoids their degradation and depletion. Achieving SFM has been a central concern for most countries in order to address deforestation and unsustainable forestry practices. The aim of this review was to analyse traditional or "old" as well as "new" forest governance approaches that have been employed by state regulators and private actors, in terms of their main characteristics and implications for SFM. Classical forest governance, in which state actors predominate, and their most relevant policy instruments such as command-and-control and economic approaches, have not been sufficient to achieve SFM goals due to their lack of credible enforcement mechanisms. Therefore, new types of forest governance, many grouped under corporate social responsibility (CSR) and industry self-regulation (ISR) concepts, arose to address these limitations. Most of them are characterised by the predominance of non-state actors in their rule-setting and enforcement. On the other hand, community-based forest management (CBFM) has also grown in popularity in the last few decades as a policy option in the new forest governance model. However, the effectiveness of a particular policy instrument in addressing sustainability issues has depended on the specific context in which a particular policy instrument is developed. Overall, new forest governance policy instruments have not replaced traditional policy instruments. Rather, they have complemented them, particularly through their enforcement mechanisms, in their efforts to achieve collective sustainability goals for the benefit of the entire society. [ABSTRACT FROM AUTHOR]

Ethics and corporate social responsibility (CSR) are crucial concepts in the modern business world. Business ethics education plays a significant role in shaping the ethical behaviour of future business leaders. However, there is a need for more research to understand the impact of business ethics education on CSR practices, especially in developing countries like Nigeria, where corruption is widespread. This study addresses this research gap by examining Nigerian educational institutions' existing business ethics and CSR practices. It aims to identify the challenges they face in implementing business ethics and CSR, explore how cultural and contextual factors influence the implementation of business ethics and CSR in the Nigerian education sector, identify opportunities for enhancing business ethics and CSR practices, and suggest practical ways for Nigerian educational institutions to integrate business ethics and CSR into their policies, strategies, and operations. The research aims to answer the following questions: 1.) What are Nigerian educational institutions' existing business ethics and CSR practices? 2.) What challenges do Nigerian educational institutions face in implementing business ethics and CSR? 3.) How do cultural and contextual factors influence the implementation of business ethics and CSR in the Nigerian education sector? 4.) What opportunities are available for enhancing business ethics and CSR practices in Nigerian educational institutions? 5.) How can Nigerian educational institutions integrate business ethics and CSR into their policies, strategies, and operations? This research is significant in addressing the gap in the literature on the challenges and opportunities of implementing business ethics and CSR in the Nigerian education sector. The results can provide insights to policymakers, educators, and other stakeholders in the Nigerian education sector to develop strategies and initiatives for effective implementation of business ethics and CSR practices, leading to positive social impact and sustainable development in Nigeria. Ultimately, this research will contribute to understanding the current practices, barriers, and opportunities for promoting ethical behaviour and social responsibility in Nigerian educational institutions. [ABSTRACT FROM AUTHOR]

This paper aims to clarify the term CSR. In the aftermath of the events of 2020, the interest in analysing the concept pre- and post-pandemic is crucial. The first mentions of the concept date back to the 19th century. The most important development occurred in the second half of the 20th century. There is no generally accepted definition of CSR. They coincide in the concern for environmental, social and economic areas. And in attending to stakeholders. Companies are pursuing the SDGs and have opted to apply CSR in companies in the wake of the pandemic. Organisations have found their most supportive side in this health crisis situation. [ABSTRACT FROM AUTHOR]

This research links tourism with Corporate Social Responsibility (CSR) using two indicators, the environmental and the economic sustainability of the tourism sector. The objective is to understand the strategic basis of responsible behaviour in governmental tourism administrations and companies. To achieve this, an exhaustive review is made of environmental and economic sustainability in the literature about CSR in tourism. The theoretical foundations suggest that tourism is witnessing continuous attitudinal changes by consumers and companies. This research then uses a frequency-based descriptive analysis with a study of tourist perceptions of issues related to the environmental and economic sustainability of a heritage destination. A structured questionnaire was used for data collection to find the opinion of tourists during their visit to Cáceres (Spain), which is a World Heritage City. The conclusion of this research suggests that long-term sustainability, both environmental and economic, can be achieved if professionals and government officials in the sector combine and agree on joint coordinated strategies. [ABSTRACT FROM AUTHOR]

Our study investigates the impact of the board of directors’ attributes on companies’ environmental disclosure. The sample comprised 1,037 companies from Australia, Canada, Ireland, New Zealand, the United Kingdom, and the United States between 2015 and 2018. The results reveal that the percentage of independent auditors, board size, and the presence of the sustainability committee positively influence environmental disclosure. Our findings show that greater diversity on the board is an important factor for companies to disclose more information on their emissions. We conclude that companies should pay greater attention to the characteristics of their boards of directors, as this determines their engagement in environmental issues. This research presents an environmental disclosure index that is less susceptible to greenwashing. The results also bring contributions to the resource dependence theory and agency theory. [ABSTRACT FROM AUTHOR]

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