Purpose – The purpose of this study is to analyse CSR practices implemented by Spanish companies and the relationship between such practices and corporate financial performance. Design/methodology/approach – The empirical analysis carried out was performed in two phases or stages: analysis...

Purpose – The purpose of this study is to analyse different factors behind the disclosure of corporate information on issues related to greenhouse gas emissions and climate change world‐wide. Design/methodology/approach – The empirical analysis carried out was performed in two stages:...

Purpose – The purpose of this paper is to analyse how several variables, such as universities' profitability, growth‐reduction of student numbers, age/tradition, type of university and internationality, among others, influence the transparency practices of Spanish universities as well as the...

Purpose – The purpose of this paper is to analyse the contents of ethics codes from Spanish manufacturing companies disclosed on their corporate web sites. The analysis of these contents will reflect the main ethical concerns faced by Spanish organizations in the current business context....

Purpose – The purpose of this paper is to analyze the bidirectional relationship between corporate social responsibility (CSR) practices and innovation according to the resource‐based theory. Design/methodology/approach – Based on a sample formed by companies with investments in R&D for...