... differences and extrinsic-oriented similarities. Spain Sustainability Health care Business-driven Value-driven Discussing the obligations of organizations toward society, Bowen (1953 , p. 6) stated that “It is the obligation of businessmen to pursue those policies, to make those decisions...

... a response rate of 38.5 per cent. Findings The empirical findings indicate major similarities and minor differences between organizations in Spain and Norway across two studies. By extension, the empirical findings appear to be valid and reliable across contexts and through time. Research limitations...

... recommendations for CV programs designed to increase both competitive sustainability and employee satisfaction and retention. Originality/value Reflecting the literature which highlights the importance of CV in Spain, the results indicate that while organizations strive to achieve corporate...

... to shareholders. Whether those mechanisms also affect the other determinant of firm value – i.e. the cost of equity capital – remains largely unknown. Moreover, there is no evidence of this issue for the case of Spain. Originality/value It is hoped that the results from the paper will provide...

... of considerations of size. Business ethics Corporate social responsibility Small to medium‐sized enterprises Spain Strategic management This article focuses on two of the key aspects of the European Commission's corporate social responsibility (CSR) strategy, as outlined in its green paper...

... in the understanding of this fundamental organizational concept. Sustainable development Innovation Spain © Emerald Group Publishing Limited 2006 Sustainable development will not happen without innovation. There is growing acceptance that to move towards sustainability there must be changes...

... environmental attribute can be seen in section 3.2 (Measures). © Emerald Group Publishing Limited 2004 Environmental management Stakeholders Spain Manufacturing industries In recent years environmental issues have become of increasing social, political and economic importance. Increasing...