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Análisis económico del Corredor Ferroviario Mediterráneo en el marco de la Red Transeuropea de Transporte
(Asociación Universitaria Europea de Estudios Comunitarios, 2014) Muñoz Martínez, César; Barreiro Pereira, Fernando; Inglada López de Sabando, Vicente
En la última década las iniciativas gubernamentales, tanto nacionales como comunitarias, han potenciado el desarrollo de infraestructuras de transporte ferroviario con objeto de configurar un sistema de transportes sostenible desde el punto de vista medioambiental. El Corredor Mediterráneo es uno de los corredores incluidos como parte de la red básica en la lista de proyectos de prioritarios las Redes Transeuropeas de Transporte (RTE-T). El presente artículo realiza una estimación de los niveles esperados de demanda en los servicios ferroviarios prestados en la infraestructura con objeto de analizar si se alcanzarán los umbrales mínimos de demanda que harían rentable el proyecto y de contrastar el grado de cumplimiento de los objetivos oficiales en relación a la captación de los flujos de tráfico de mercancías desde la carretera al modo ferroviario en el área afectada por la infraestructura
Apoyos de la empresa y de la pareja en el momento de ser padre: efectos sobre la satisfacción y la implicación
(Marcial Pons, Ediciones Jurídicas y Sociales, 2025-01-01) Fernández Cornejo, José Andrés; Castellanos Serrano, Cristina; Escot Mangas, Lorenzo; Del Pozo García, Eva María
Are social and financial exclusion two sides of the same coin? An analysis of the financial integration of vulnerable people
(Springer, 2018) Fernández Olit, Beatriz; Paredes Gázquez, Juan Diego; Cuesta González, Marta María de la
The economic crisis has increased the inequality and heterogeneity of people at risk of social exclusion, and thus their financial vulnerability. This article reviews the literature on the determinants of unbanking and underbanking and proposes a model linking financial and social exclusion. We aimed to determine if people at risk of poverty and social exclusion are integrated -and to what extent- in the financial system. To answer this question, we identified the demographic and the social exclusion factors that determine both the status of financial vulnerability and the use of banking services. We used multivariate analysis methods to analyze the information from the survey on social vulnerability conducted by the Red Cross Spain in 2015. Our results show a negative relationship between the risk of social exclusion and the intensity of use of banking services. This leads to financial vulnerability and exclusion in the most extreme situations. We suggest that underbanking is the most relevant - but not previously studied- situation of financial vulnerability in Europe and discuss its implications for policymakers. This paper contributes to the measurement of the link between financial and social exclusion, and is the first quantitative study on the use of banking products by vulnerable people in a European context.
Banking system resilience and stability: constructing a composite indicator for developed countries
(Emerald, 2019-10-14) Ruza Paz-Curbera, Cristina; Cuesta González, Marta María de la; Paredes Gázquez, Juan Diego
The aim of this paper is to empirically appraise the health of banking systems by applying a new theoretical framework based on complex system theories. For doing so we propose a composite indicator for analysing the resilience and stability of banking systems for a group of advanced economies including the group of G7 countries, Spain and Portugal. The empirical results reveal quite different patterns in the aftermath of the financial crises. While some countries have improved its relative position within the ranking, we find others evolving just in the opposite direction. The main purpose of the indicator is not to make predictions of future banks’ behaviour, but rather to use it as an early warning system for policymakers and supervisors in identifying signs of weakness, as well as a useful tool to identify the best practices.
Banks and financial discrimination: what can be learnt from the spanish experience?
(Springer, 2019-04-15) Fernández Olit, Beatriz; Ruza Paz-Curbera, Cristina; Cuesta González, Marta María de la; Matilla García, Mariano
The paper analyses the phenomenon of financial discrimination that have been identified in many developed countries in the aftermath of the financial crisis. We would consider the process of quality worsening in the provision of banking products and services as part of the increasing problem of financial exclusion, which should consider not only the physical access to branches but also the difficulties of use of banking services and products. Our primary concern is focused on the collective of vulnerable customers, so we have carried out an analysis at a micro-scale (urban districts and municipalities) to identify the main determinants of the financial discrimination of territories according to their socioeconomic profile. This study constitutes a first attempt to analyse financial discrimination in the provision of banking products and services at an urban micro-scale. We have considered as good references the cases of Madrid and Barcelona in Spain, large urban territories with high level of social inequality. The methodology that had been applied is quantile regressions, useful technique for analysing the ‘extreme’ nature of the phenomenon of financial discrimination. Our results confirm that the more overloaded branches are settled in districts characterised by a lower socioeconomic profile, indicating a banking industry trend towards ‘low-cost’ retail banking to serve the group of less profitable – more vulnerable customers. Some recommendations are outlined for policymakers in line with the aims and scope of the Payment Accounts Directive of the European Union.
Breaking down barriers: The adoption of eco-innovation by SMEs and the influence of personality traits
(Wiley, 2024) Fernández Muñiz, Nuria; Triguero, Angela; Cuesta González, Marta María de la; https://orcid.org/0000-0002-9011-4241; https://orcid.org/0000-0002-1126-4429
The role played by leaders in the adoption of eco-innovations (EIs) by small and medium enterprises (SMEs) is crucial, but there is still little evidence regarding the influence of leaders on EIs. Despite the extensive literature on EI, studies that empirically evaluate the association between the role of SME leaders (CEOs, top managers, and board members) on the delimitation of the barriers to EI are lacking. The relationship between combinations of leader personality traits and the adoption of EI from a sensemaking perspective is examined to address this research gap. In addition, fsQCA analysis was applied. The responses of 40 SME leaders revealed that configurations involving barriers and personal traits have led to several solutions in which conscientiousness, openness, and either the presence or negation of neuroticism by SME managers were relevant. Moreover, the offset between financial barriers and the lack of public funding for EIs emerges in all eco-innovative success solutions. These results show that different combinations of personality traits interact with different EI barriers. Therefore, the obstacles to EI depend on the interpretations of the leader rather than being one-size-fits-all. Based on sensemaking theory, as taken from organizational studies and the literature on microfoundations, these findings enhance our understanding of the influence of individual-level psychological traits on EI adoption. Furthermore, practical implications are presented for SMEs with the goal of adopting sustainable innovative strategies.
Las capas de la financiación combinada de impacto: un enfoque de innovación financiera para el inversor institucional
(Secretaría de Estado de Comercio. Ministerio de Economía, Comercio y Empresa, 2024-09-26) González González, Andrea; Esteban Sánchez, Pablo
Algunas inversiones de impacto implican riesgos elevados o rendimientos financieros inferiores a los de mercado. La financiación combinada permite estructurar dichas inversiones por capas de financiación y mecanismos de transferencias de rentabilidades y riesgos, responsabilidades de gestión y costes de transacción, de forma que puedan atraer a inversores privados en condiciones asimilables a las de mercado. En este artículo, exploramos la estructuración y tendencias de desarrollo de la financiación combinada de impacto para el inversor institucional en el contexto actual. Además, analizamos sus beneficios y desafíos, así como los factores de éxito para su implementación, para llegar a la conclusión de su eficacia e importancia para impulsar el abordaje de los desafíos sociales y ambientales a mayor escala financiera desde el ámbito de la inversión institucional privada y pública.
Coalitions and Public Action in the Reshaping of Corporate Responsibility: The Case of the Retail Banking Industry
(Springer, 2021) Cuesta González, Marta María de la; Froud, Julie; Tischer, Daniel; https://orcid.org/0000-0002-8330-2615
This paper addresses the question of whether and how public action via civil society and/or government can meaningfully shape industry-wide corporate responsibility (ICR) behaviour. We explore how, in principle, ICR can come about and what conditions might be effective in promoting more ethical behaviour. We propose a framework to understand attempts to develop more responsible behaviour at an industry level through processes of negotiation and coalition building. We suggest that any attempt to meaningfully influence ICR would require stakeholders to possess both power and legitimacy; moreover, magnitude and urgency of the issue at stake may affect the ability to influence ICR. The framework is applied to the retail banking industry, focusing on post-crisis experiences in two countries—Spain and the UK—where there has been considerable pressure on the retail banking industry by civil society and/or government to change behaviours, especially to abandon unethical practices. We illustrate in this paper how corporate responsibility at the sector level in retail banking is the product of context-specific processes of negotiation between civil society and public authorities, on behalf of customers and other stakeholders, drawing on legal and other institutions to influence industry behaviour.
¿Cómo incide el nuevo diseño de los permisos de nacimiento en la corresponsabilidad? Un análisis con registros administrativos de la Seguridad Social de 2016 a 2023
(Ministerio de Hacienda: Instituto de Estudios Fiscales, 2024-01-01) Recio Alcaide, Adela; Castellanos Serrano, Cristina; Andrés Jiménez, Javier; Agencia Estatal de Investigación. España
Condición Financiera y fondos de liquidez en España: un enfoque regional
(Universidades de Andalucía, 2019) Herrero Alcalde, Ana; Martín Román, Javier; Tránchez Martín, José Manuel
Este trabajo estudia el diseño, funcionamiento y factores explicativos de los mecanismos de liquidez que vienen recibiendo las comunidades autónomas del gobierno central desde el año 2012. El análisis del marco institucional sugiere que son herramientas heterogéneas, opacas y cambiantes, lo que dificulta el seguimiento de las relaciones financieras existentes entre los dos niveles de gobierno. En cuanto a los factores explicativos del reparto de los fondos, encontramos que el nivel de endeudamiento tiene un impacto directo sobre las necesidades de liquidez, mientras que los territorios más ricos y más dinámicos han recurrido en menor medida a los fondos de liquidez. Además, encontramos que las necesidades de financiación tienen un componente de demanda, puesto que el crecimiento de la población en los años previos presenta un impacto directo.
Conexiones ferroviarias transpirenaicas y plataformas multimodales: Elementos clave al rescate del Pacto Verde Europeo
(Dykinson, 2025-01-01) Soto Fernandez, Francisco; Muñoz Martínez, César
Las consecuencias de la austeridad en los servicios sociales y en la financiación pública del TSAS
(Revista Española del Tercer Sector, 2017) Muñoz Martínez, César; Pérez Viejo, Jesús Manuel
El aumento de las necesidades sociales y la incapacidad de los Estados del Bienestar para hacerlas frente, ha generado un arduo debate que sitúa a la sociedad civil como nueva protagonista a la hora de satisfacer las necesidades humanas. Las políticas públicas sociales desarrolladas en el Estado de Bienestar no han erradicado la pobreza ni han reducido los índices de desigualdad social. A nivel estatal, se han establecido distintas alternativas que permiten realizar una provisión del bienestar social a partir de dos ejes: la descentralización política desde lo estatal a lo local y las nuevas políticas de ciudadanía. En paralelo, las políticas de reducción del déficit público han coartado la relación entre el Estado y sus ciudadanos dificultando la satisfacción de una demanda social cada vez más compleja. En este contexto, resulta vital reseñar la importancia del Tercer Sector, su estructura híbrida permite actuar en ámbitos complementarios a la economía de mercado y a la acción estatal empleando las ventajas de la gestión privada para obtener excedentes en el conjunto del bienestar social. En consonancia, el Tercer Sector de Acción Social ocupa un papel relevante en el desarrollo socioeconómico de España, tanto como suministrador de servicios de interés social como por su contribución a la actividad económica. La recesión económica ha provocado efectos en el Tercer Sector de distinta índole, de un lado han disminuido las partidas presupuestarias destinadas a gasto social aumentando los demandantes de satisfactores sociales y de otro, también se han visto reducidos los niveles de ingresos y de empleo del sector. En este sentido, el presente artículo realiza un análisis de la contribución del Tercer Sector de Acción Social a la actividad económica española, haciéndose eco de las consecuencias sociales que las políticas de austeridad, a través de la reducción de las dotaciones presupuestarias en servicios públicos, han generado en el aumento de la pobreza, la exclusión social y la desigualdad de la sociedad española. Además, plantea los retos a los que se enfrenta el sector tanto desde la perspectiva de eficiencia organizativa en su gestión como en la necesidad de implementar fórmulas de financiación innovadoras
Corporate corruption management: A proposal for an accountability framework
(Universida de Murcia, 2025-01-02) Cuesta González, Marta María de la; Vázquez Oteo, Orencio; Garcia-Torea, Nicolas; Universidad de Murcia; https://orcid.org/0000-0003-4301-3517
This study develops an anti-corruption accountability framework covering relevant thematic aspects and in-dicators that stakeholders require to assess firms commitment to fighting corrupt practices. Relying on dialo-gic accountability premises, the study performs a research engagement exercise with Spanish stakeholdersorganized in two phases to gather and integrate their multiple views. First, semi-structured interviewswere held with actors representing relevant constituencies to identify key thematic aspects to assess firmsanti-corruption. Second, a focus group was organized with representatives of information users to define aset of suitable indicators to evaluate those aspects. The resulting anti-corruption accountability frameworkconsists of 68 indicators that evaluate 27 key thematic aspects grouped into four overarching blocks. Byhelping make corporations accountable for managing corruption, the study offers insights to policy-makersand managers, particularly in the EU, where firms are mandated to report on anti-corruption. From amethodological perspective, the study shows the instrumentality of dialogic accountability to design spaceswhere firms and stakeholders can collaboratively interact and discuss the information the former shouldprovide to allow the latter to assess corporate commitment on social and environmental topics, such asanti-corruption.
Corporate social performance and its relation with corporate financial performance: International evidence in the banking industry
(Elsevier, 2017-09-20) Esteban Sánchez, Pablo; Cuesta González, Marta María de la; Paredes Gázquez, Juan Diego
The economic and financial crisis that began in 2008 has raised concerns over the impact of Corporate Social Performance (CSP) on Corporate Financial Performance (CFP). The controversies and scandals in regard to the role of banks in the crisis have revealed failures in some CSP dimensions and questioned the CSR policies of banks as a real strategic commitment to the main stakeholders. The financial sector has been one of the hardest hit by the crisis. We study whether banks adopted a strategic approach to CSP and the extent to which this approach attenuated the decrease in CFP during the crisis. To that end, we analyze the effect of four CSP dimensions on the CFP of 154 financial entities in 22 countries, most of them notably affected by the crisis, from 2005 to 2010. The results show that banks with better employee relationships and corporate governance had better CFP. Nevertheless, the crisis negatively moderated this effect in the latter, suggesting failures in corporate governance mechanisms. Contrary to what was expected, the product responsibility dimension did not positively influence CFP. We found evidence that, during the crisis, better relations with the community could be valued positively by investors, which, in turn, increases CFP. The results are relevant for managers and policymakers. We recommend that banks incorporate CSP concerns into their corporate governance mechanisms, review their commitment to customers and attach greater importance to relations with the community. Moreover, regulatory reforms are suggested to clarify the responsibilities of financial institutions in the design and marketing of banking products.
Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era
(Emerald Publishing, 2019-09-25) Cuesta González, Marta María de la; Pardo Herrasti, Eva
Purpose The purpose of this paper is to explore the emerging discourse on corporate taxation from a corporate social responsibility perspective to develop a consensual definition of corporate tax responsibility (CTR) and to identify a set of indicators that firms should publicly communicate to their stakeholders as an accountability mechanism. Design/methodology/approach Data were obtained from semi-structured interviews with representatives of stakeholders closely related to taxation: tax authorities, companies, NGOs, tax advisors and academics. Based on a discourse analysis approach, data were coded and analyzed using computer-assisted qualitative data analysis software. Findings CTR is defined as the set of tax-related practices and policies that allow companies to pay a fair share of taxes as a function of the generated value in each jurisdiction in which they operate and to then publicly disclose them. Disclosure should cover disaggregated quantitative data and information on practices and policies. Originality/value Despite the wealth of research on sustainability reporting and increasing public awareness of tax aggressiveness and disclosure, academic research has not explored tax-responsible reporting. Moreover, no consensual definition of CTR has been formulated, and no indicators to properly account for responsible taxation have been identified. This paper contributes to filling these gaps by providing rich interview evidence regarding the nature of the emerging discourse on CTR reporting and a set of material indicators for CTR disclosure. This paper encourages researchers to foster the development of social accountability by engaging in future empirical studies of CTR.
CSR reporting communication: Defective reporting models or misapplication?
(Wiley, 2020) García Torea, Nicolás; Fernández Feijóo, Belén; Cuesta González, Marta María de la; https://orcid.org/0000-0003-4301-3517; https://orcid.org/0000-0003-3642-2136
This paper studies whether the failure of corporate social responsibility (CSR) reporting practices to enable effective CSR communication allowing stakeholders to appreciate firms' CSR is due to the reporting model guiding firms in elaborating sustainability reports, the companies' application of the model, or both. Drawing on the communication theory and using interpretive textual analysis, the paper specifically assesses Global Reporting Initiative (GRI) guidelines, the most widespread CSR reporting model worldwide, and its application by a leading sustainability reporter. The findings indicate that GRI guidelines suffer from significant limitations that hamper the production of reports accounting for CSR impacts. This paper contributes to critical research on CSR reporting practices and calls for redirecting current reporting practice towards a more effective approach. Additionally, it also responds to the need to approach CSR reporting research relying on theories different from the one commonly used.
The dependent foreign policy: the case of Ecuador
(Universidad Externado de Colombia: Facultad de Finanzas, Gobierno y Relaciones Internacionales de la Universidad Externado de Colombia, 2018) Lapeña Sanz, Ramiro; Czubala Ostapiuk, Marcin Roman
La política exterior dependiente es un concepto que define la relación de un Estado con otras naciones. Dicha correlación, traducida en una estrecha vinculación de su economía frente a uno o varios países, puede ser ocasionada de manera voluntaria o contra el deseo del Estado en cuestión, incidiendo así en su política exterior. Partiendo de este supuesto, el objetivo principal del presente trabajo es analizar el caso particular de Ecuador mediante un examen en profundidad de su relación con Estados Unidos de América (ee.uu.) y República Popular China. Igualmente, el marco temporal de este artículo está centrado en el período 2007-2016, cubriendo así el mandato del presidente Rafael Correa. Para ello, en primer lugar, se expone el marco teórico y el estado de la cuestión. Posteriormente, se estudian los intercambios económicos de Ecuador con Estados Unidos de América y República Popular China, poniendo un especial énfasis en las relaciones comerciales, la inversión extranjera directa, la deuda y la ayuda oficial al desarrollo. Por último, se presentan las conclusiones obtenidas.
Depopulation determinants of small rural municipalities in the Valencia Region (Spain)
(Elsevier, 2024-08-14) San Martín González, Enrique; Soler Vayá, Federico; https://orcid.org/0000-0001-6176-3165
The depopulation of rural areas is a global problem that is particularly serious in Europe and in large areas of Spain, such as the interior of the Valencia Region. Despite the consensus in the diagnosis of the problem, there is still a debate about the policies and measures to solve it. For this reason, in order to help policymakers, this work carries out an analysis of the determinants that have contributed to the population growth of small rural municipalities in the Valencia Region. The analysis includes variables that have not been used in previous research, such as cultural heritage, cycling and walking routes, organic farming or renewable energy. Among the variables that contribute to the fight against depopulation, in addition to basic public services (education and health), there are variables from the primary, secondary and tertiary sectors. There are therefore activities and resources to try to diversify the economic activity to revitalise small rural municipalities.
Determinants of corporate anti-corruption information disclosure: an application to the Spanish case
(Springer, 2026-03-06) Vázquez Oteo, Orencio; Cuesta González, Marta María de la; Pardo Herrasti, Eva
The objective of this study is to examine the extent to which Spanish IBEX 35 companies are accountable for their anti-corruption efforts and the factors that influence the depth and quality of the information they report. The research analyzes how companies report on their management of corruption risks, the measures they have implemented to prevent them, and whether the appearance of negative news in the media and the level of exposure to corruption risks based on sector of activity and geographical presence have a positive influence on the quality of the information provided. The analysis is based on a holistic and multidimensional view of the concept of corporate corruption, which includes new aspects related to tax fraud, lobbying, independence of directors, conflicts of interest, external audit and unfair competition, in addition to those already analyzed in other studies, and allows a detailed assessment of how companies deal with corruption risks and the measures they take to prevent them, based on the information they disclose. The study shows that Spanish companies pay little attention to this issue in their sustainability reports and that, unlike other social or environmental dimensions, greater exposure to risk and media coverage do not seem to be determining factors in reporting on corruption. It also shows that regulation is a relevant factor in the level of information provided, suggesting that precise and detailed regulation can improve the quality of information disclosed. The implications of the study are significant for regulators and companies. It underscores the need for more specific regulation to guide companies on what anti-corruption information they should disclose, thus enabling regulators to formulate more detailed and effective reporting standards. It also suggests that more transparent disclosure can help companies better manage corruption risks and strengthen their corporate governance.
Determinants of rooftop solar uptake: A comparative analysis of the residential and non-residential sectors in the Basque Country (Spain)
(Elsevier, 2024-07-11) San Martín González, Enrique; Elizalde Domínguez, Patxi
Rooftop solar, both in the residential and the non-residential sector, is emerging rapidly as a popular source of clean electricity. Together with utility-scale photovoltaics, its future growth is essential to achieve decarbonization targets. Therefore, understanding adoption determinants for firms and households is key to efficiently promoting its diffusion. There is a gap, however, in the knowledge of non-residential adoption determinants, as less attention has been given to this sector compared to the residential sector. As a result of this gap, there is an absence of comparative analysis across sectors. As determinants of adoption cannot be assumed to be the same in both sectors, the objective of this research is threefold. First, to analyze whether the residential and non-residential sectors share key determinants of rooftop solar investment; second, to compare the sectoral differences in these determinants; and third, to assess the policy implications of the results obtained to further promote distributed solar photovoltaic energy. For this purpose, a regional case study in the Basque Country (Spain) was conducted, applying key theoretical frameworks to both sectors in a way that maximized the comparability of the results obtained across them. The results showed that adoption determinants are very different across sectors and, therefore, sector-specific policy actions need to be taken in each sector to efficiently promote rooftop solar. For the residential sector, policy actions could build upon behavioral aspects; for the non-residential sector, economic incentives are expected to be more successful, especially among medium size businesses, which are identified as the most promising segment

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