Los recursos de naturaleza intangible se han convertido en los principales generadores de valor de manera sostenible en las empresas. En concreto, aquellos que permanecen ocultos en los balances debido a las dificultades que plantea su reconocimiento y medición (es decir, lo que se denomina...

This article addresses the measurement and validation of socially responsible human resource policiesfrom academic and professional points of view. Corporate Social responsibility (CSR) has made greatprogress in recent years in the theoretical realm, showing its importance through different...

This article deals with the study of Corporate Responsibility (CR) under the European Customer Satisfaction Index (ECSI). The methodology of this empirical study, conducted among 629 customers staying at hotels in the city of Seville, is based on structural equation modeling (PLS). The results...

Some of the academic research on ISO 14001 has focused on analyzing the benefits of its adoption. However, this international standard has also received some criticism, particularly in respect of the adoption of ISO 14001 when not accompanied by significant improvements in environmental...

This paper uses a resource-based perspective and balanced panel data analysis to explore whether the representation of women on the boards of directors of Spanish companies is associated with an increase in voluntary disclosure of information concerning intellectual capital [IC]. We find that...

Corporate social responsibility towards employees has been promoted by international organizations that produced recommendations, conventions, principles and other documents to enhance job quality and wellbeing at work. However, much is still unknown about their effects. This article empirically...

Humans communicate their activities and performance in several ways (word of mouth, signs, written language, webpage, social networks, etc.). Currently, businesses use different mechanisms to communicate their Corporate Social Responsibility (CSR) activities to foster their reputation, consumer...

Non-financial information and its contribution to the achievement of each Sustainable Development Goal (SDG) are assuming great relevance in the business world, in which it is not enough to be economically sustainable without also being sustainable from ethical, environmental, and social points...

Nowadays, employees' readiness for change plays a key role to implement many organizational change initiatives. Using a sample of 510 bank employees in Jordan, this study seeks to analyze how high-performance human resource management practices and affective commitment impact employees'...

Coastal tourism is deep into a dichotomy between its potential to provide a wide range of social and natural benefits, and its traditional link to mass models, provoking a profound debate around the generation of negative externalities. This study examines the role of innovation and strategic...