.... Enjoying nature Consumer responsibility for sustainable consumption Local brand purchase likelihood Local brand attitude Local brand quality Local brand familiarity México Spain Sustainability, as defined by the United Nations, refers to development that meets current needs without...

... practices. Originality/value This research studies and compares actual sustainable business practices in two SMEs based in Spain, but of international activity and belonging to different industry sectors. The main drivers and characteristics of sustainable practices are compared and general implications...

... , of the 551 articles identified in the selected journals, 176 (32 per cent) have at least one author based in Latin America and the rest, 375 (68 per cent), were based in Spain and Portugal. Out of the total of 551 articles, 391 were produced in collaboration (co‐publications) between two or more authors...

... Foundation for Quality Management models. Design/methodology/approach The methodology is a qualitative survey carried out in Spain using the Delphi method, based on previous research work. The results of this research were analysed and triangulated with the results of other surveys carried out previously...

... the year 2000 and 2001. The sample contains 257 reports. Findings Briefly, the study finds that there are differences in the quality of the information reported to financial analysts in Spain, and that several factors, such as firm size and the levels of profitability and leverage, highly influence...

... of the Spanish banks analysed. 1. (1) ownership advantages; 2. (2) internalisation advantages; and 3. (3) location advantages. © MCB UP Limited 2003 Globalization Acquisitions and mergers Strategic alliances Banks Spain The study of internationalisation from...

... Return on investment Spain However, the studies that have specifically analyzed the impact that international alliances have on the value of the firm present mixed evidence (Gulati, 1998). Thus, alliances for internationalization may be the source of value creation (Lummer and McConnell, 1990...

...”, a message that is very often associated with the initials of this well‐known standard. Currently, there are more than 6,000 companies with this certificate in Spain, but they have not always obtained the same results. This paper gives the results of empirical research into 502 Spanish companies to determine...

... Spain International business Multinationals The globalization of markets and internationalization of companies is a phenomenon of growing interest in current research. Given the increasing permissiveness of regulations, more and more companies are going beyond national borders and making...

... English language summary is offered by Blake et al. (1998). Bhimani’s survey has sparked a number of reflections, including: © MCB UP Limited 2000 International accounting Management accounting Spain Comparative national management accounting is a young discipline...

... on co‐operative agreements having a European or a worldwide focus. The results of the analysis show that, although a good deal of similarity can be found, certain singularities also exist that can be interpreted as a consequence of the integration of Spain into the European Union. © MCB UP Limited...

... European Union regulations relating to business environmental issues and to analyse the legal, political and professional adaptation processes of environmental regulation in Spain and the UK. © MCB UP Limited 1997 Environmental audit European Union Spain United Kingdom In examining...

... to capitalize finance leases was introduced in Spain. Reports the results of a survey in Spain of two key groups, company financial managers and bank financial analysts. The study concludes that leasing companies successfully lobbied for changes in the accounting rules which actually proved adverse...

... matters, including tax incentives for investment, the updating of balance sheets and the recently approved “tax holidays”. © MCB UP Limited 1995 Basque country European Union Financial management Public expenditure Public finance Public sector Spain Tax harmonization Taxation...

...Mathew Wills With Spain′s accession to the EC in January 1986, the Community gained its most significant new member since Britain joined in 1973. This article outlines the opportunities and threats that Spain presents to other member states; it also outlines how the Spanish are approaching...