Jose María González-González

Towards the consolidation of climate change strategies in organizations

Purpose – The purpose of this paper is to increase the knowledge about the strategies and actions that organisations are implementing to control and reduce their greenhouse gas emissions, as well as to identify and know the influence of the factors that can contribute to the consolidation of an organisational behaviour that is effective in the fight against climate change.Design/methodology/approach – The paper presents a case study conducted in Heineken Spain, which is primarily engaged in manufacturing and distributing beer, and some of its facilities are covered by the European Union – Emissions Trading System regulation. The results of this case study are analysed and interpreted according to institutional theory.Findings – The paper illustrates the strategies developed by Heineken Spain in order to control and reduce their emissions and identifies these factors that are influencing on the consolidation of an effective practice in the fight against climate change: top management support, communication...

Voluntary carbon disclosure by Spanish companies: an empirical analysis

Purpose – This paper aims to identify and analyze the factors contributing to the decision of organizations to disclose carbon information, as well as its transparency level. Design/methodology/approach – The Tobit regression is used to analyze the results of the Spanish companies that were invited in 2012 to respond to the Carbon Disclosure Project (CDP) questionnaire. The results of this study are interpreted according to the legitimacy and stakeholder theories. Findings – The results show that the probability of carbon disclosure and its transparency level are explained by the influence of pressures from society, markets, shareholders and international interactions. In the Spanish case, the factors that have shown a stronger influence are the size of the company, financial risk, their listing in the IBEX35 and FT500 indexes and the ownership concentration. Originality/value – One of the main contributions of this study to the previous literature lies in the used research method. Thus, while previous st...

Influencing factors on carbon reporting: an empirical study in Spanish companies

Purpose – The Carbon Disclosure Project (CDP) has become an international instrument for carbon reporting of companies. The purpose of this paper is to analyze the influence of some factors of the institutional environment of organizations (regulatory pressure, sustainability normative demands and interconnectedness) on the evaluation obtained by Spanish companies in this project.Design/methodology/approach – This paper has proceeded to make a multiple regression analysis in order to analyze the relationship between the dependent variable (“Carbon Disclosure” qualification) and independent variables (regulatory pressure, sustainability normative demands and interconnectedness) supported on the computer program Statistical Package for the Social Sciences (SPSS).Findings – The results show that the interconnectedness of companies through their participation in associations that fight against climate change is the analyzed factor with a higher predictive power and statistical significance. Also, the regulato...

Autoconcepto en capacidades de comunicación y aprensión: un estudio comparativo de los estudiantes en los nuevos grados del área de Ciencias Económicas y Empresariales

Resumen La comunicacion es una capacidad esencial en la profesion contable, como indican los posicionamientos sobre perfil profesional publicados y los resultados de la investigacion. Consecuentemente, numerosos programas estan incluyendo su desarrollo entre los objetivos academicos, bien como de forma transversal, bien de forma individual en asignaturas especificas. La aprension comunicativa constituye un factor potencialmente limitativo a estos esfuerzos de desarrollo. Dado que trabajos anteriores indican que los estudiantes de contabilidad tienen niveles de aprension comunicativa mas altos que otros estudiantes, el presente trabajo tiene como objetivo analizar los perfiles de aprension comunicativa y autoeficacia comunicativa en los nuevos grados

Strategic actions against climate change of institutional entrepreneurs: a case study in the Spanish renewable energy sector

Purpose - – This paper aims to improve the knowledge about the strategic actions of institutional entrepreneurs in the configuration of the institutional pillars of an emerging field such as the Spanish renewable energy sector, as well as to illustrate the role of these actors in the fight against climate change. Design/methodology/approach - – The paper presents a single case study conducted in a company that entered the renewable energy sector in the ‘90s, and currently is a national and international reference in the generation of thermosolar power. The results of this case study are analysed and interpreted according to the New Institutional Sociology. Findings - – The paper identifies and analyses the strategic actions developed by the company to configure the regulative, normative and cognitive pillars of its institutional context, such as the establishment of inter-actors relationships, the mobilisation of constituent actors, the use of sanctions and rewards, the employment of consultants and the public dissemination of knowledge and social awareness. Originality/value - – The paper contributes to the development of the specialised literature about the institutional entrepreneurship which is very scarce in relation to the actions of institutional entrepreneurs in emerging fields. Likewise, this study allows managers to know the role of those entrepreneurs to configure the behaviour patterns that could be accepted and assumed by those entering the sector later on.

Carbon Reporting: análisis de la respuesta del mercado español

RESUMEN Como consecuencia de la creciente importancia del cambio climático, se han desarrollado una serie de estándares referentes a la divulgación de información por las organizaciones en relación a los riesgos, estrategias y oportunidades que aquél implica, así como sus inventarios de carbono. Entre ellos destaca el Carbon Disclosure Project (CDP), en el que participan un número importante de empresas cotizadas a nivel internacional. Para una muestra de empresas cotizadas en Bolsa de Madrid y que participan en el CDP, en este trabajo se analiza si la divulgación de información de las emisiones de gases de efecto invernadero y las estrategias de cambio climático de estas empresas tiene contenido informativo para el mercado y si este evento tiene relevancia valorativa. Los resultados sugieren que el mercado interpreta como una buena noticia la participación de las empresas en el CDP, además de ser una variable atributo en la valoración de las empresas.espanolComo consecuencia de la creciente importancia del cambio climatico, se han desarrollado una serie de estandares referentes a la divulgacion de informacion por las organizaciones en relacion a los riesgos, estrategias y oportunidades que aquel implica, asi como sus inventarios de carbono. Entre ellos destaca el Carbon Disclosure Project (CDP), en el que participan un numero importante de empresas cotizadas a nivel internacional. Para una muestra de empresas cotizadas en Bolsa de Madrid y que participan en el CDP, en este trabajo se analiza si la divulgacion de informacion de las emisiones de gases de efecto invernadero y las estrategias de cambio climatico de estas empresas tiene contenido informativo para el mercado y si este evento tiene relevancia valorativa. Los resultados sugieren que el mercado interpreta como una buena noticia la participacion de las empresas en el CDP, ademas de ser una variable atributo en la valoracion de las empresas. EnglishAs a result of the growing importance of climate change, several global climate change reporting standards have been developed. Among them, Carbon Disclosure Project (CDP) is of significance as it has been considered by a large number of internationally traded companies. CDP’s purpose is to provide investors with useful information regarding companies’ greenhouse gas emissions and climate change strategies. For a sample of listed companies in Bolsa de Madrid and that participate in CDP, this paper analyses if the reporting of carbon emissions and climate change strategies of those companies have informational content for market and if the publication of this information has value relevance. The results of this study show that the participation of companies in CDP is considered by market as a good news as well as it is an attribute variable for business valuation.