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  • 1
    Online Resource
    Online Resource
    Determinants of the dissemination of economic, social and environmental information at the university level in the context of commitment to the Sustainable Development Goals
    Wiley ; 2023
    In:  Sustainable Development
    Details
    In: Sustainable Development, Wiley
    Abstract: In the context of universities' commitment to the Sustainable Development Goals (SDGs), the paper aims to analyse the factors that influence the degree of information disclosure related to the economic, social, and environmental (ESE) aspects of SDGs. Based on a content analysis of the annual and/or sustainability reports for 2021 and the websites of the top 200 universities in the Shanghai ranking, the results show that the volume of ESE disclosures at universities is associated with gender diversity in the governance team, stakeholder commitment and position in academic and environmental rankings. By taking entities that are global benchmarks, the results make practical and managerial contributions. First, they can serve as a guide to setting policy frameworks for institutions to create procedures to develop their SDG‐compliant actions. Second, the promotion of women's participation on the board and the active presence of stakeholders favour universities' information disclosure policies. Third, the results show that the efforts towards disclosure at the top universities in both academic and environmental rankings are related to legitimising their actions and meeting stakeholders' demands. In addition, this study proposes the development of an index that could help improve the ESE information disclosed by universities, which is currently low, yet some aspects of it, such as economic aspects, are barely covered but essential to ensure sustainability. Finally, the proposed indicators can also serve as a guide for governing bodies' management of SDG‐related aspects.
    Type of Medium: Online Resource
    ISSN: 0968-0802 , 1099-1719
    URL: Article
    DOI: 10.1002/sd.2760
    Language: English
    Publisher: Wiley
    Publication Date: 2023
    detail.hit.zdb_id: 2021120-X
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  • 2
    Online Resource
    Online Resource
    Positioning of accounting research: Evidence from the Colombian universities
    Universidad Icesi ; 2022
    In:  Estudios Gerenciales ( 2022-09-01), p. 279-293
    Details
    In: Estudios Gerenciales, Universidad Icesi, ( 2022-09-01), p. 279-293
    Abstract: Research has become one of the key indicators for positioning universities in rankings, it is also a determining aspect to increase accountability, transparency, and legitimacy at universities. In this context, this study aims to analyze accounting research in Colombian universities. Based on the 116 public accounting programs registered in the National System of Higher Education Information (SNIES by its Spanish acronym), the number of published documents and the positioning of the accounting research groups belonging to 59 Colombian universities are analyzed and evaluated through a cluster. The results present three groups of universities that promote accounting research in Colombia, i.e., pioneer, follower, and basic.
    Type of Medium: Online Resource
    ISSN: 2665-6744 , 0123-5923
    URL: Article
    DOI: 10.18046/j.estger.2022.164.5028
    Language: Unknown
    Publisher: Universidad Icesi
    Publication Date: 2022
    detail.hit.zdb_id: 2211124-4
    SSG: 7,36
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  • 3
    Online Resource
    Online Resource
    Andalucía y los centros comerciales abiertos -El caso de Maracena-Granada
    Universidad Complutense de Madrid (UCM) ; 2011
    In:  REVESCO. Revista de Estudios Cooperativos Vol. 106, No. 0 ( 2011-12-15)
    Details
    In: REVESCO. Revista de Estudios Cooperativos, Universidad Complutense de Madrid (UCM), Vol. 106, No. 0 ( 2011-12-15)
    Type of Medium: Online Resource
    ISSN: 1885-8031 , 1135-6618
    URL: Article
    DOI: 10.5209/rev_REVE.2011.v106.37374
    Language: Unknown
    Publisher: Universidad Complutense de Madrid (UCM)
    Publication Date: 2011
    detail.hit.zdb_id: 2430063-9
    SSG: 7,36
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  • 4
    Online Resource
    Online Resource
    Corporate Governance and Disclosure of Information on Corporate Social Responsibility: An Analysis of the Top 200 Universities in the Shanghai Ranking
    MDPI AG ; 2020
    In:  Sustainability Vol. 12, No. 4 ( 2020-02-19), p. 1549-
    Details
    In: Sustainability, MDPI AG, Vol. 12, No. 4 ( 2020-02-19), p. 1549-
    Abstract: Corporate Social Responsibility (CSR) and its disclosure in the university environment is a topic of current relevance, as it makes the entities’ commitments visible and provides indicators that enable them to improve the institution management and communication with stakeholders. The goal of this study is to determine to what extent the structure and mechanisms for governance and the demands of stakeholders influence policy for disclosing CSR information, both in general (more related to a strategic perspective) and specifically (more focused on specific social, environmental, economic, and educational issues). The results of our analysis of a sample of the top 200 universities in the Shanghai Ranking show no association of the profile and gender of the university’s rector and frequency of board meetings with CSR disclosure policy, but leadership team, the size of governance board, committees in the governance board and stakeholder participation are factors determining disclosure of information on matters of CSR. The results show that proximity to the day-to-day, diversification of functions, and communication with interest groups are crucial to transparency and disclosure of CSR information.
    Type of Medium: Online Resource
    ISSN: 2071-1050
    URL: Article
    DOI: 10.3390/su12041549
    Language: English
    Publisher: MDPI AG
    Publication Date: 2020
    detail.hit.zdb_id: 2518383-7
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  • 5
    Online Resource
    Online Resource
    El gobierno corporativo en el ámbito del sector público: un estudio bibliométrico en las revistas ubicadas en el área de Administración Pública
    Universidad Militar Nueva Granada ; 2016
    In:  Revista Facultad de Ciencias Económicas Vol. 25, No. 1 ( 2016-12-06)
    Details
    In: Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, Vol. 25, No. 1 ( 2016-12-06)
    Abstract: 〈 p 〉 El sector público ha venido buscando nuevas formas de organización con la finalidad de reducir la burocracia, construir nuevas fuentes de financiación, ser instituciones más transparentes y con una mayor rendición de cuentas sobre su gestión entre otras cosas. Por lo tanto, se estudiará el campo del gobierno corporativo (GC) y su influencia el en área del sector público. De esta forma, nuestra investigación se centra en un estudio bibliométrico comprendido entre los años 2007-2012. Se analizará las temáticas más relevantes y significativas, las universidades que investigan el fenómeno del GC en el ámbito público y las revistas que abordan esta temática. Para este fin, hemos tomado las 47 revistas de mayor prestigio e impacto internacional incluidas en Public Administration. 〈 /p 〉
    Type of Medium: Online Resource
    ISSN: 1909-7719 , 0121-6805
    URL: Article
    DOI: 10.18359/rfce.743
    Language: Unknown
    Publisher: Universidad Militar Nueva Granada
    Publication Date: 2016
    detail.hit.zdb_id: 2544146-2
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  • 6
    Online Resource
    Online Resource
    Analysing and evaluating environmental information disclosure in universities: the role of corporate governance, stakeholders and culture
    Emerald ; 2021
    In:  International Journal of Sustainability in Higher Education Vol. 22, No. 4 ( 2021-07-02), p. 931-957
    Details
    In: International Journal of Sustainability in Higher Education, Emerald, Vol. 22, No. 4 ( 2021-07-02), p. 931-957
    Abstract: The purpose of this paper is to analyse the internal and external factors related to the disclosure of environmental information in universities which reflect the actions carried out in these universities. Design/methodology/approach Taking as reference the first 200 universities in the Shanghai ranking, several factors associated with the degree of environmental information disclosure in universities – governance dimension, the relationship and participation of stakeholders, position and prestige as signs of the quality of the institution and cultural concern in the university’s country for the environment – are analysed. Findings The results obtained show that the size of the leadership team, stakeholder participation, the position of the university in rankings and cultural concern in the university’s country for the environment are determining factors in the university’s environmental actions and, consequently, in their disclosure. Other factors – such as the size of the university, the level of self-financing and financial autonomy – do not affect the disclosure of environmental information. Originality/value Scant research exists on the environmental commitments of universities; this paper aims to fill that gap. Their role as the main channel of research and as instructors of future professionals makes them points of reference in society. Research on university ranking has traditionally focussed on teaching and research results, but environmental issues are becoming increasingly important. This paper enumerates the factors that influence the dissemination of environmental information in the most prestigious universities. This research also provides an original approach by considering not only top-down but also bottom-up strategies through communication channels and the incidence of cultural factors.
    Type of Medium: Online Resource
    ISSN: 1467-6370 , 1467-6370
    URL: Article
    DOI: 10.1108/IJSHE-08-2020-0323
    Language: English
    Publisher: Emerald
    Publication Date: 2021
    detail.hit.zdb_id: 2024930-5
    SSG: 3,2
    SSG: 24,2
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  • 7
    Online Resource
    Online Resource
    Gobierno corporativo y sector público: un estudio bibliométrico en las principales revistas ISI
    Universidad Nacional de Colombia ; 2014
    In:  Innovar Vol. 24, No. 51 ( 2014-01-01), p. 79-97
    Details
    In: Innovar, Universidad Nacional de Colombia, Vol. 24, No. 51 ( 2014-01-01), p. 79-97
    Abstract: Este artículo está dirigido a analizar el Gobierno Corporativo (GC) en el área del sector público. El concepto del GC ha venido adquiriendo en los últimos años una gran importancia, convirtiéndose en un tema ampliamente estudiado desde diversos puntos de vista, especialmente en el sector privado. Este interés se pone de manifiesto en el fuerte incremento de trabajos publicados en las diversas revistas internacionales. En el sector público, el estudio del GC presenta una serie de diferencias debido a la naturaleza de las organizaciones y al diferente papel que juegan los grupos de interés, que hacen necesario su estudio en profundidad. Para tal fin, se realiza un análisis bibliométrico comprendido entre los años 2000-2008, donde se analizan las temáticas más relevantes y significativas, los autores más citados y las teorías más empleadas. Para este estudio se toman 26 revistas de diferentes áreas del conocimiento, incluidas en el Social Science Citation Index (SSCI), en las que se aborda el estudio del GC. Este trabajo permite, primero, poner de manifiesto las principales líneas de trabajo desarrolladas en un área de estudio todavía incipiente y, segundo, ver cómo los enfoques sobre la aplicación de códigos de buenas prácticas, ética corporativa y responsabilidad social difieren de los adoptados en el ámbito privado, aunque en estos trabajos pioneros el marco teórico predominante es la teoría de la agencia y no otros que de entrada podrían pensarse más adecuados, como la teoría de los stakeholders o la teoría de stewardship.
    Type of Medium: Online Resource
    ISSN: 2248-6968 , 0121-5051
    URL: Article
    DOI: 10.15446/innovar.v24n51.41489
    Language: Unknown
    Publisher: Universidad Nacional de Colombia
    Publication Date: 2014
    detail.hit.zdb_id: 2157063-2
    SSG: 7,36
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  • 8
    Online Resource
    Online Resource
    Corporate Social Responsibility and Crowdfunding: The Experience of the Colectual Platform in Empowering Economic and Sustainable Projects
    MDPI AG ; 2020
    In:  Sustainability Vol. 12, No. 13 ( 2020-06-29), p. 5251-
    Details
    In: Sustainability, MDPI AG, Vol. 12, No. 13 ( 2020-06-29), p. 5251-
    Abstract: In recent years, sustainable crowdfunding has been one of the key elements in the search for new sources of financing. This has involved eliminating financial barriers and intermediaries, bringing entrepreneurs’ projects closer to fund providers, and thus instigating changes in traditional investment and profitability parameters. Among these indicators, the sustainable business return and its relationship with Corporate Social Responsibility (CSR) could be a relevant factor to improve the cost of funding, to explain the return on assets (ROA), and, consequently, impacting on the return on equity (ROE). In this context, this paper takes as a reference 101 projects that are part of Colectual’s lending. We analyze factors such as sustainability—the application of CSR across a social responsibility index; the financial characteristics of the company—liquidity, leverage, and solvency; and the characteristics of the loans related to crowdfunding—amount, maturity, and charge rate of the loan. Our study provides empirical evidence that, besides financial characteristics, the commitment to CSR can improve collective lending and the management of resources, as well as enhance the capital wealth of companies, by improving shareholder profitability or ROE. Investors consider not only financial risk but also sustainability factors.
    Type of Medium: Online Resource
    ISSN: 2071-1050
    URL: Article
    DOI: 10.3390/su12135251
    Language: English
    Publisher: MDPI AG
    Publication Date: 2020
    detail.hit.zdb_id: 2518383-7
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  • 9
    Online Resource
    Online Resource
    Corporate governance in Colombian universities
    SAGE Publications ; 2019
    In:  International Review of Administrative Sciences Vol. 85, No. 3 ( 2019-09), p. 544-565
    Details
    In: International Review of Administrative Sciences, SAGE Publications, Vol. 85, No. 3 ( 2019-09), p. 544-565
    Abstract: In a context of greater demands in terms of accountability and transparency in management, we analyse the extent to which Corporate Governance (CG) mechanisms have been adopted and we define the model of governance in universities in Colombia. In the field of higher education, there are usually no compulsory requirements related to CG. Nevertheless, governance mechanisms are nowadays crucial in determining the objectives, strategies and direction of universities. Based on a survey of 81 rectors of higher education institutions in Colombia, we analyse the models of CG adopted (managerial and stakeholder models). The results contribute to a better understanding of key CG concepts at universities. Points for practitioners There is an increasing awareness of the importance of improving the mechanisms of governance that may help to achieve greater effectiveness and efficiency in the management of resources and awareness of society. The analysis of the predominant CG models, the stakeholder model and the managerial model, and the way in which Colombian universities are introducing these models could be used to promote the establishment of a common legal framework. This model should be flexible and include different opinions and preferences. The results may be useful and could be transferred to other countries that have the same characteristics.
    Type of Medium: Online Resource
    ISSN: 0020-8523 , 1461-7226
    URL: Article
    DOI: 10.1177/0020852317707331
    RVK:
    PM 7370
    Language: English
    Publisher: SAGE Publications
    Publication Date: 2019
    detail.hit.zdb_id: 2023655-4
    SSG: 2
    SSG: 3,6
    SSG: 3,7
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  • 10
    Online Resource
    Online Resource
    El gobierno corporativo en el sector público: Un estudio en las universidades públicas españolas
    Universidad del Valle ; 2014
    In:  Cuadernos de Administración Vol. 29, No. 50 ( 2014-01-31), p. 142-152
    Details
    In: Cuadernos de Administración, Universidad del Valle, Vol. 29, No. 50 ( 2014-01-31), p. 142-152
    Abstract: El gobierno corporativo (GC) en los últimos años está siendo relevante debido entre otras cosas a sus múltiples acciones orientadas a mejorar la dirección y el control de las organizaciones. En este contexto, el sector público está buscando nuevas formas de mejorar la eficiencia y la eficacia de su gestión motivado en gran medida por la creciente demanda de los diversos stakeholders que están solicitando a las administraciones públicas, una mejora en la transparencia y una mayor rendición de cuentas. En este sentido, el presente trabajo se dirige a analizar el GC en el ámbito público específicamente en el campo de la educación superior. Para ello, se pretende identificar los aportes realizados sobre la gobernanza y la estructura de gobierno universitario existentes en España. Por otra parte, nuestro objetivo se centra en identificar y valorar el grado de adopción de los aspectos del GC que se recogen en las 49 universidades públicas españolas registradas en el Ministerio de Educación, Cultura y Deporte. Para tal fin, observaremos la información divulgada en los sitios online de las distintas instituciones educativas.
    Type of Medium: Online Resource
    ISSN: 2256-5078 , 0120-4645
    URL: Issue
    URL: Article
    DOI: 10.25100/cdea.v29i50
    DOI: 10.25100/cdea.v29i50.50
    Language: Unknown
    Publisher: Universidad del Valle
    Publication Date: 2014
    detail.hit.zdb_id: 2714704-6
    SSG: 7,36
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