DeustoTeka Examinando por Autor "San José, Leire"

Examinando por Autor "San José, Leire"

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Análisis del impacto social en la economía social y la futura agenda de investigación
(Centro Internacional de Investigación e Información sobre la Economía Pública, Social y Cooperativa, CIRIEC, 2025-07-29) Retolaza Ávalos, José Luis; San José, Leire
El impacto social es inherente a cualquier actividad económica. Sin embargo, solo en la economía social se consideraba intencional, mientras que en la economía capitalista se asumía como un efecto derivado del modelo ortodoxo. La crisis de 2008 cuestionó la alineación automática entre beneficios e impacto social positivo, y junto con la preocupación por la crisis medioambiental, impulsó el concepto de sostenibilidad en sus dimensiones económica, medioambiental y social. En este contexto, el análisis del impacto social de organizaciones y proyectos ha cobrado gran relevancia. La sostenibilidad, no obstante, se basa en una diversidad de marcos teóricos (externalidades, responsabilidad corporativa, análisis coste-beneficio) y modelos de evaluación que frecuentemente carecen de integración y coherencia. Este artículo propone un marco integrador que permita analizar los modelos de impacto existentes (Input-output, ACB, KPI, Contabilidad Social, Cuentas Satélite y Modelos Aleatorios) según los objetivos planteados, analizando sus principales dimensiones: ámbito, temporalidad, destinatario, utilidad, artífice, métrica, transacción y enfoque. Se contribuye, sin duda, al entendimiento no solamente teórico de los modelos, sino que puede ser un punto e inicio para las empresas, en concreto, las de economía social, cuando quieran seleccionar una métrica de impacto social, conociendo sus bondades y limitaciones, amplitud y consistencia.
Are listed banks only pretending to be more social?
(Elsevier Ltd, 2024-10) Torres Pruñonosa, José; San José, Leire; Clemente Almendros, José Antonio; Retolaza Ávalos, José Luis
It is widely accepted that listed organizations have potential to achieve greater economic results. In return, they are expected to provide reliable information on its economic and financial activity in a timely and accurate manner; and also, non-financial or sustainability information since 2018. Nowadays, organizations demonstrate not only their economic performance, but also their social commitment. Therefore, financial institutions attempt to be both economically and socially efficient. This paper tries to resolve this specific issue: determining whether listed financial institutions are more economically and socially efficient, due to the fact that, as they are listed and bigger, they can spend more resources in communication. But we do not know whether they truly are more socially efficient or simply have a reputation as such. To give an answer to this question a three-stage Data Envelopment Analysis has been used, which includes Spanish financial institutions Panel Data from 2014 to 2019.
La contabilidad (social) analítica de género como oportunidad para la economía social
(Centro Internacional de Investigación e Información sobre la Economía Pública, Social y Cooperativa, CIRIEC, 2025) Retolaza Ávalos, José Luis; San José, Leire
La igualdad de género es una preocupación creciente en la economía social. Aunque existen numerosos estudios sobre género, falta un análisis exhaustivo de los sistemas de distribución de riqueza en Europa, especialmente en organizaciones. Este trabajo presenta el GWEI (Gender Wage Equality Index), un indicador diseñado para evidenciar desigualdades salariales de género mediante la contabilidad social. El GWEI opera en dos niveles: uno basado en datos secundarios que analiza la masa salarial y otro que utiliza la contabilidad social analítica para evaluar transferencias de valor entre stakeholders. El análisis se centra en siete empresas, estacando el caso de Lantegi Batuak, y aborda la implementación del GWEI en la Economía Social. Se introducen innovaciones como: análisis del equilibrio en el empleo, mapeo de stakeholders sensibles a desequilibrios de género, evaluación del diálogo con stakeholders, preguntas sobre valor generado y desequilibrios, segmentación de datos por género y uso del GWEI como ratio específica. Los resultados demuestran el potencial del GWEI para abordar desequilibrios de género en organizaciones, tanto públicas como privadas, y su contribución al desarrollo de estrategias sostenibles de género
Contabilidad social para el bien común
(Fundación Luis Vives, 2018-05) Retolaza Ávalos, José Luis; San José, Leire
La demanda para conocer el valor que las distintas organizaciones generan o detraen a la Sociedad ha incrementado desde la crisis de 2008, y la confianza en los resultados económico-financieros como buenos indicadores del valor se ha perdido. En este artículo se debate la conveniencia de que las organizaciones informen sobre sus resultados sociales, y se analizan diferentes formas de rendición de cuentas en este ámbito; profundizando la reflexión en torno a la contabilidad social, caracterizada por monetizar el valor social generado o detraído. Con base a este modelo se realiza un contraste empírico con 52 entidades, a fin de solventar la posibilidad de desarrollar una contabilidad social similar a la contabilidad económico-financiera, y valorar su utilidad. Para una mejor comprensión, se realiza una diferenciación por tipología de organización: mercantil, no lucrativa, pública y de la economía social, así como por sector. El trabajo confirma la posibilidad y el interés de desarrollar una contabilidad social en todo tipo de organizaciones, y genera, de forma exploratoria, algunas propuestas en relación con su optimización.
The COVID-19 syndemic as a source of change in the management of corporations: the theory of human action and the logic of the gift.
(Universidad Camilo José Cela, 2023) Alcañiz, Leire; Retolaza Ávalos, José Luis ; San José, Leire; Aguado Muñoz, Ricardo
COVID-19 demands socioeconomic and health measures to protect society. Many corpora-tions are aligning their interests with social objectives as a way of answering to this demand. In the first place, this article analyzes how the logic of the gift contributes to a humanistic vi-sion of economic activity. Secondly, the theory of human action is proposed to make opera-tional the logic of the gift in corporations. Finally, this research will connect the introduction of the logic of the gift in corporations with the construction of a more resilient society to face present and future syndemics.
Eficiencia social en las cajas de ahorro españolas transformadas en bancos
(Fondo de Cultura Económica (México), 2020-07-03) San José, Leire; Retolaza Ávalos, José Luis; Torres Pruñonosa, José
El objetivo de este documento es analizar el efecto de la transformación de cajas de ahorro en bancos comerciales. Las cajas de ahorro españolas durante el periodo de 2012 a 2014 se han utilizado como “cuasiexperimento” o como ejemplo para otros países en los que actualmente existe esta estructura. El objetivo es mostrar si hay diferencias de eficiencia entre los bancos y las antiguas cajas de ahorro. El resultado es que, al menos en los primeros años posteriores a su transformación, las cajas de ahorro siguen obteniendo resultados sociales positivos y, además, están mejorando sus resultados económicos. Estos hallazgos son útiles tanto para posibles transformaciones de cajas de ahorro de otros países europeos en los que existe este tipo de entidades financieras, como para futuras investigaciones con datos financieros en América Latina, Asia o África.
Emotional and social value of organizations
(Frontiers Media S.A., 2022-12-02) Barba Sánchez, Virginia; Retolaza Ávalos, José Luis; San José, Leire; Zicari, Adrián
European business ethics agenda based on a Delphi analysis
(Springer Berlin Heidelberg, 2018-07-13) San José, Leire; Retolaza Ávalos, José Luis
This paper examines the flow of thoughts on Business Ethics research lines from experts of European countries. Design/methodology/approach: A Delphi method was used to achieve consensuses among the perceptions and opinions of experts about Business Ethics matters. Moreover, the research agenda is investigated using a Delphi process developed with the participation of 12 experts from eight countries (France, Spain, the UK, the Netherlands, Sweden, Switzerland, Germany, and Hungary) from March to September 2015. The state of the art based on the expert panel’s consensuses on the emerging issues in Business Ethics permits the early detection of emerging lines, thus narrowing the research line and decreasing subject selection time. Additionally, an active research map has been constructed based on researchers, countries, and lines of investigation. There is a gap in the representation of the research on certain management topics in Business Ethics, so this research will constitute a significant and valuable tool for novel researchers. It is useful for creating a research agenda.
Finanzas sostenibles: factores clave en la financiación bancaria de Eroski
(Gobierno Vasco = Eusko Jaurlaritza, Departamento de Economía, Trabajo y Empleo = Ekonomia, Lan eta Enplegu Saila, 2024) San José, Leire; Retolaza Ávalos, José Luis
Este artículo adapta la Nueva Narrativa de Empresa a la Nueva Narrativa Financiera utilizando el caso de Eroski. El objetivo es identificar los mecanismos en los procesos de financiación sostenible por entidades financieras tradicionales y analizar los factores que permiten comportamientos diferenciados en proyectos socioeconómicos del País Vasco. Se evalúa el impacto de Eroski en la economía y el empleo, así como las diferencias entre entidades financieras sociales y mercantiles. Los resultados muestran que las entidades sociales adoptan un enfoque más sostenible, favoreciendo el entorno local, mientras que las mercantiles priorizan estrategias financieras convencionales. La sostenibilidad financiera se define como el mantenimiento a largo plazo de las entidades locales, sin perjudicar el medioambiente y promoviendo el desarrollo del entorno.
How do organisations generate and distribute value? stakeholder value as the aim of the new business narrative [NBN] and stakeholder accounting [sa] as an information tool
(Universidad de Deusto = Deustuko Unibertsitatea, Asociación de Licenciados en Ciencias Económicas, 2021-12) Retolaza Ávalos, José Luis ; San José, Leire ; Freeman, R. Edward
Many different companies have decisively embraced the New Business Narrative focused on the Stakeholder Theory and it has been part of the ethos of leading companies worldwide for some time now. However, a systematic process has not been developed to identify an organisation’s withdrawn or distributed value for its different stakeholders in monetary terms. Accounting is inadequate for this purpose and the current information system therefore needs to be expanded. This article reflects on Stakeholder Accounting [SA]. Based on the multi-faceted model, it proposes broadening the value concept to also include price-based transactions, transfers performed in a non-market environment (and without consideration), and emotional ones. Moreover, it proposes expanding from a one-dimensional perspective, focused on shareholders, to a multi-dimensional including all the stakeholders of the organisation. The rest of the article reflects on the multiple experiences generated over the last ten years, along with the applicability, the potential and the implications of this accounting both for organisations and for their stakeholders.
Improvement actions for a more social and sustainable public procurement: a Delphi analysis
(MDPI AG, 2019-07-27) Bernal, Ramón; San José, Leire ; Retolaza Ávalos, José Luis
Public procurement accounts for almost 20% of Spain's gross domestic product (GDP). The current legislation allows for the inclusion of social considerations in contracting processes, hence the interest of this study, which defines the procedures and improvement actions for socially efficient public procurement. The Delphi technique has been used, based on online surveys completed by 71 Spanish experts. The universe includes the set of nomenclature of territorial units for statistics (NUTs), as well as a number of agents with the potential to intervene in the analysis process, namely, academia, the business sector, and public administrations. There is an increasing call for the inclusion of social considerations in tender procedures. However, to date, few studies have provided detailed insight into the inclusion of these social aspects. This study contributes to the scientific literature by identifying six possible strategies for including social considerations into public tenders, namely: objectivizing procedures, generating monitoring tools, developing information and training actions for decision-makers, incorporating awareness-raising initiatives, creating transparency systems, and including information and communication technologies (ICTs). The following four key action areas were also detected: social clauses, reserved markets, social impact assessment, and innovation in public procurement. A consensus was reached on four frames for incorporating the strategies and action areas, namely: socio-economic, procedural, competence, and conceptual. This allows for the efficient inclusion of social considerations into public tenders, thereby generating a twofold impact-one via the goods or services acquired, and the second via the impact on the process of producing said goods or services.
Incorporando el valor social en las licitaciones públicas: un modelo integral
(Centro Internacional de Investigación e Información sobre la Economía Pública, Social y Cooperativa, CIRIEC, 2015) Retolaza Ávalos, José Luis; San José, Leire; Ruiz Roqueñi, Maite; Araujo de la Mata, Andrés; Aguado Muñoz, Ricardo; Urionabarrenetxea Zabalandikoetxea, Sara; García Merino, José Domingo; Alcañiz, Leire
Existe una creciente preocupación de la sociedad sobre el valor social que se genera o destruye a través de la actividad económica; en el caso de las licitaciones públicas no sólo deberían valorarse los aspectos económicos sino también los sociales. En este trabajo se identifica la problemática vinculada a dicha valoración, se identifican el conjunto de variables implicadas en el valor de los outputs generados, y se propone un modelo que integre valores complementarios al económico. Los cuales se identificarían mediante cuatro fuentes complementarias de información sobre el valor generado: distribución del valor económico, valor social específico, inclusión del riesgo potencial, y valor emocional. Asimismo, se propone que a largo plazo la opción más eficiente consistiría en desarrollar y homogeneizar una contabilidad social para el conjunto de organizaciones.
Índice de valor social añadido: una propuesta para analizar la eficiencia hospitalaria
(Ediciones Doyma, S.L., 2021) San José, Leire; Retolaza Ávalos, José Luis; Bernal, Ramón
Objetivo: El objetivo de este trabajo es demostrar que es posible monetizar el valor social que genera un hospital y que con su análisis podemos establecer una perspectiva diferente para analizar la eficiencia del gasto público. Método: Utilizando el método del caso se ha seleccionado un hospital público en España. Es idóneo por dos razones: primero, porque su actividad es pequeña y esto facilita el diálogo con los stakeholders; y segundo, como es un hospital de carácter residencial, permite realizar una experiencia de aproximación de la contabilidad social en hospitales sencilla, modificable y que es posible testar. Resultados: Se establece la traducción monetaria de la actividad de un hospital, incluyendo la parte social de las transacciones económicas (mercado), las variables que no han supuesto transacción económica, pero han sido percibidas y valoradas por los stakeholders (no mercado), y la satisfacción de los stakeholders (emocional). Este valor socioemocional asciende a aproximadamente 60 millones de euros anuales para el periodo de 2013 a 2017. Conclusiones: El valor social generado para los stakeholders, y su monetización, permiten gestionar de forma más eficiente las decisiones hacia el propósito social de los hospitales públicos. En concreto, el índice de valor social añadido puede ser una herramienta para la eficiencia social del hospital, ya que se establece cuánto valor social genera a partir de la financiación pública que le han asignado. Así, la disminución de este valor en los últimos años denota un problema que, sin este análisis con perspectiva social y desde los stakeholders, no podría haberse detectado
An innovative approach to stakeholder theory: application in Spanish transnational corporations
(Fundação Escola de Comércio Álvares Penteado - FECAP, 2015-09-25) Retolaza Ávalos, José Luis; Ruiz Roqueñi, Maite; San José, Leire
Objective – This paper describes a different perspective on the application of stakeholder theory, concentrating only on the interests of stakeholders rather than on their roles. The purpose of this article is to provide an option for solving Jensen’s “problem of governance”; this approach will allow the agent to manage the stakeholders having ascertained that the needs of stakeholders overlap and, accordingly, the agent should be able to monitor multiple stakes as they are aligned. Design/methodology/approach – A Delphi method was used with the aim to achieve consensus about the interests of stakeholders for companies in Spain. The confirmatory phase was based on interviews to test whether the interests identified in the preliminary study match the interests that the IBEX-35 firms recognized in relation with their stakeholders. Findings – The main contributions are: the addition of a new interest-based perspective to the different classifications made by stakeholder theory; a solution to the diversity of indicators between stakeholders and shareholders; and, finally, a proposal for an integrated accounting system, incorporating economic as well as social issues employing a common metric (monetary). Practical implications – A new perspective focusing on stakeholder interests and the confirmation that interests may converge permits the control and management of multiple principals in transnational corporations operating in different countries. Originality/value – There is a gap in the applicability of stakeholder management that the interest-based perspective can help resolve; moreover the monetization of social value is an option to efficiently manage transnational corporations.
Is it possible to monetarily quantify the emotional value transferred by companies and organizations? an emotional accounting proposal
(Frontiers Media S.A., 2021) Retolaza Ávalos, José Luis ; San José, Leire
Social accounting focuses on value transactions between organizations and their stakeholders; both market ones, where the value perceived by the different stakeholders is identified, and non-markets ones, where transactions are monetized at their fair value. There was long awareness of an emotional value translation, linked to the transfer of different products, services, remunerations, and incentives, regardless of whether they were market or non-market. Yet that emotional value seemed to be anchored in the field of psychology and managed to elude economic science. This study seeks to identify emotional value with consumer surplus and, by extension, of the other stakeholders in a value transfer process. This proposal allows the emotional value to be anchored in the micro-economy and allows it to be objectively calculated using a regression involving three elements: the market price, the fair value interval, and a perceived satisfaction score by the different stakeholders in the form of significant sampling. The result obtained not only allows Social Accounting to be complemented with emotional value, but it also facilitates its incorporation in the strategy to optimize the emotional value. Furthermore, it enables a quantification of the perceived subjective utility, which opens up a research path where some possible lines are clearly identified.
Is the delphi method valid for business ethics?: a survey analysis
(Springer Science and Business Media Deutschland GmbH, 2016-12-03) San José, Leire ; Retolaza Ávalos, José Luis
Although Delphi has come a long way in the development of the method itself, or even in business organisation, it has not been used at all in business ethics. To fill this gap, we have reviewed the literature on the use of Delphi in business, and particularly in the field of business ethics; we have also evidenced the method’s lack of use in this field, but noted its potential contribution to this research stream. An online survey has been administered to scholars in business ethics that have previously participated in a Delphi survey. The scholars come from nine different countries, and the survey has been held between January 2015 and March-June 2016. The findings show that in the ex-perts’ opinion Delphi is as rigorous, appropriate and useful as any other research method in the field of business ethics, such as focus group, interviews, surveys (online) and case analysis. The Delphi method is assessed anonymously and economically by a group of experts dispersed around the world. Moreover, applying the Delphi method in business ethics could enrich the consensus on limiting the fuzzy area in which ethical business decisions (ethical decision-making) are argued and determined. It is a way of facilitating the search for a solution to the ethical dilemmas delimiting a problem, which is a further advantage of the Delphi technique.
Moncloa University HLA Hospital: the health cooperative contributing to generating value for stakeholders
(Universidad Complutense de Madrid, Asociación de Estudios Cooperativos AECOOP, 2024) Ponce Lozano, Pedro José; San José, Leire; Retolaza Ávalos, José Luis
The healthcare system is considered to be essential. Despite there being a public healthcare system, the private sector complements it due to inefficiencies in the public system. The contribution of the public system is based on the value it generates for stakeholders. The presence of cooperatives in the healthcare sector is a little-researched but highly interesting topic. This study examines a case of a health cooperative to identify the stakeholders who benefit, the type of contribution made, and how it supports sustainability and the Spanish National Health System. An analysis of this case concludes that multiple stakeholders are involved, including employees, suppliers, media, the cooperative group, patients, public administrations, professional institutions, and transportation services. Particularly noteworthy is that the cooperative group - which does not exist in public hospitals - means that the owners are active stakeholders, positioning the hospital between public and private sectors, where profit is not the primary goal.
Monetarizing the social value: theory and evidence
(Centro Internacional de Investigación e Información sobre la Economía Pública, Social y Cooperativa, CIRIEC, 2015) Retolaza Ávalos, José Luis; San José, Leire; Ruiz Roqueñi, Maite
Over the last decade important efforts were made to integrate economic and social value in organizations within a unic report. This is significant because it reflects greater interest and demands in society concerning not just economic but social responsibilities of organizations. However, social organizations are finding problems to give value to their social contribution, mainly due to the prominence of financial economic indicators; which curiously only have instrumental value in this type of entities. The aim of this paper is to develop a social accounting model that allows incorporating the social value, in its monetized form, employing accounting standards; with the economic one. It is not possible to monetize full social value with this model, although it does show economic value with social impact, socio-economic return and specific social value. Application of this model makes possible the quantitative and monetized comparison of integrated value between companies, which would involve more efficient decision-making based on symmetry and more complete information (private organizations), more efficiency in consumption or investment decisions (private individuals) and efficient indicators for establishing public policies (public administration). Overall, it could prove to be a basic and valuable component of business reputation.
Monetizing social value in sports clubs
(Emerald Group Holdings Ltd., 2022) Mendizabal Leiñena, Xabier; San José, Leire; García Merino, José Domingo
Purpose: European elite professional basketball clubs do not pursue economic profit maximization per se, but they also seek to create social value for stakeholders due to the community outreach and the emotional bonding that such organizations create. Here the purpose of this paper is to use an accounting system called social accounting to measure the social effects of an organization's activity in an effort to monetize and describe the holistic value created by these sports organizations for their stakeholders. Design/methodology/approach: This study applies an adapted, redesigned social accounting using SPOLY methodology to two elite basketball clubs in the ACB League (Spanish First Division), in order to monetize their social value. This methodology integrates non-market social value (value created for stakeholders without a financial transaction) with market social value (value created for stakeholders through market transactions), by monetizing validated dimensions for non-market and market social value obtained via information provided by clubs and their financial statements. Findings: Clubs create a quantifiable social value for stakeholders through non-market and market dimensions. Value creation is not merely restricted to securing financial profit for shareholders but rather takes on another dimension in which the various stakeholders receive a holistic value from clubs. Originality/value: This study provides evidence that clubs generate a quantifiable social value for their stakeholders that complements their economic value. This can help clubs to set up their own narrative concerning value creation for stakeholders and enable them to convey and manage the overall distributed value for stakeholders.
Negative equity companies in Europe: theory and evidence
(VGTU, 2016-11-10) Urionabarrenetxea Zabalandikoetxea, Sara; San José, Leire; Retolaza Ávalos, José Luis
Businesses in technical bankruptcy are part of the European context, many of them in such financial distress that they have lost all their equity and a very high percentage of them have even incurred negative equity. There is a very little literature analysing these companies; moreover, they are considered as out of the ordinary because they do not fit into conventional theories of business, and are removed from most samples. They are largely neglected. The research questions posed here are a step towards remedying this: “What are the scale and the economic impact of negative equity companies in terms of risk transference?”, “Does this problem differ from one European country to another?”, “Is it an effect of the crisis?”. Using the Bureau Van Dijk’s Amadeus database, we find that nearly 20% of companies have negative equity. Such companies handle more than one billion Euros, i.e. nearly 10% of European GDP. So the results suggest that negative equity companies have a high weight in Europe and, based on the country cluster studied, it seems that neither culture nor geographical area is determinant in explaining their distribution across countries. Nor is the crisis a determinant in explaining their existence, so the problem is not cyclical but structural. These findings have potentially important implications in encouraging European decision makers to factor such companies into their policies and to include them in economic models.

Examinando por Autor "San José, Leire"

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