The complexity of the business world has led to growing demands being made of companies regarding the information provided on their financial performance, management, corporate governance and sustainability record. In response, some leading companies have begun to publish integrated reporting,...

This article presents a review of the studies on on boards of directors and corporate social responsibility practices in the banking industry. Several characteristics of bank boards, in particular independence and diversity, may impact their CSR commitments. By studying a sample of 159 banks in...

Few studies have analysed the results of public management in terms of social welfare. However, the financial health of local governments is in decline, which means that they are no longer able to provide public services that require financial obligations. This generally results in a reduction...

A clear relationship has not been found between the modes of public services delivery and the efficiency of local Governments. Studies have been carried out for only one or two services and/or in a concrete year, so the real effect is difficult to generalize.