We offer an explanatory vision of the decision to disclose information on intangibles We offer an explanatory vision of the decision to disclose information on intangibles, due to the fact that it is an important aspect that seems to be ignored for the literature. The comprehension of why it is...

Purpose – We must acknowledge the importance of intangibles in today’s economies and the controversy over the accounting and reporting of these assets. For this reason, the purpose of this paper is to synthesize the lessons learned from research to date and identify gaps in that research...

Purpose – The purpose of this paper is to address a theoretical and methodological framework to validate a model for explaining social responsibility in cooperative societies. Design/methodology/approach – A qualitative methodology based on the assessment and agreement of an expert panel has...

This paper shows the growing interest that corporate volunteering is offering in our country. Once the notion and the basics of corporate volunteering are presented, we make a special emphasis on its ability to bind the company with its agents of interest, mainly in its strategic capacity. The...