El objetivo del presente trabajo es analizar el fenómeno de la responsabilidad social corporativa (RSC) en el sector bancario español a través las memorias de responsabilidad social. Partiendo de la teorías de la legitimidad y de la teoría stakeholder se justifica el empleo de la RSC para...

The issue of the practical manifestation of corporate social responsibility towards consumers is highly important to the socio-economic reality in Romania. The present paper is the result of an investigation carried out in this field and it is distinguished by two aspects. The first aspect is...

Las Zonas No Interconectadas (ZNI) en Colombia impiden que la población residente en dichas regiones tenga un acceso a la energía eléctrica constante y de calidad, lo que afecta directamente la calidad de vida, restringiendo oportunidades de educación, productividad y acceso a las TIC. Dadas...

En este artículo se presenta el proceso de construcción del mercado interior a partir del análisis de las tres Directivas comunitarias que lo han impulsado. Para las dos primeras - Directiva 96/92 EC y Directiva 03/54 EC – se describe la situación del sector anterior a su promulgación, se...

Because open source assets are developed collectively, there is no single source for cost estimates of how much it has taken to develop the technology. There is a great value on open source delopments (OSD), but current legal framework for financial reporting doesn’t allow to report on them...

Emission trading has become recently more and more import in environmental regulation. In the context of controlling greenhouse gas emissions, the directive on a Europewide trading scheme for large immobile sources may be perceived as one of the most important milestones in recent years. Prior...

Emissions trading schemes on entity level are becoming more and more important in the context of controlling greenhouse gases. The directive on a Europe-wide trading scheme is a prime example. Prior to the start of such a scheme, a number of design features have to be agreed upon. Regarding the...

In Australia, carbon emissions pricing is politically contentious. The current Labor government has implemented such a scheme, but the Liberal National Party (LNP) opposition has pledged to repeal the scheme should it be elected. This article accepts the well-established position of emissions...