BUSCADOR RECOLECTA

Previous research has examined the relationship between CSR and innovation and has suggested that the former might positively affect the latter; however, the impact of CSR on innovation success needs further attention. This study aims to develop a deeper understanding of how environmental and social CSR are related to innovation performance and whether the implementation of organizational practices might moderate this relationship. The results are based on an unbalanced panel of 14,313 observations of 3713 firms covering 2011–2015. Using random-effects probit models and the estimation of average marginal effects (AMEs), this paper contributes to the literature on CSR by explaining how CSR dimensions affect innovation success differently and by addressing how this effect is influenced by organizational innovation. The results show that while environmental CSR orientation proves beneficial for the generation of process innovation, social CSR orientation contributes to the generation of both kinds of technological innovations only when internal organizational practices are implemented. This study provides valuable insights for managers aiming to implement a CSR perspective in their strategies to support the pursuit of innovation., The authors gratefully acknowledge the funding
received through the PID2020-115018RB-C31 (AEI/ FEDER, UE),
PID2020-114460GB-C32 (AEI / FEDER, UE) and RTI2018-093791-
B-C21 (AEI/ FEDER, UE) research projects financed by the Spanish
Ministry of Science, Innovation and Universities and the European
Regional Development Funds. Open Access funding provided by Universidad Pública de
Navarra.

In 2018, the media spotlight fell on several high-profile non-profit organizations (NPOs) in
connection with sexual harassment (SH). Since then, a flood of SH cases has severely
impacted the image and reputation of the non-profit sector. NPOs have been accused of
attempting to cover up SH and, in some cases, of leniency towards the harassers. However,
these claims have not been rigorously investigated. In this paper, we study the role and
behavior of harassers and argue that they may target organizations operating in the
nonprofit sector owing to specific conditions that enable them to avoid detection and
punishment. We argue that an environment advantageous to those who perpetrate
harassment is created by several exogenous (non-organizational) factors, such as the
vulnerability of aid recipients, the lack of legal protection of volunteers, and, in some cases,
the cultural tolerance of discrimination against women. From this novel perspective,
traditional anti-SH policies that focus on reacting to harassment and supporting the victim
are viewed as necessary—but insufficient—approaches to the problem. We therefore
propose a series of complementary policies that enable NPOs to adapt their operational
environments in order to curb SH., The authors wish to thank PID2020-114460GB-C32 and PID2020-115018RB-C31 for grants funded by MCIN/AEI/10.13039/501100011033.

This paper considers R&D investment for quality improvement in adynamic duopoly game in the search engine market. The aim is todetermine the circumstances under which asymmetry between searchengines (in terms of quality) tends to increase or decrease over time. Ishow that when the future sufficiently matters, the low-quality searchengine can catch up with the high-quality engine by investing inquality. In contrast, when only the present matters, the high-qualitysearch engine wins and the structure of the market transitions to amonopoly. I also show that a shift in asymmetry between firms canresult in either an increase or decrease in consumer welfare, dependingon the degree of substitutability between the two search engines., The author acknowledges financial support from the Beatriz Galindo research project [BG20/00079] and the SpanishMinistry of Science and Innovation [grant numbers PID2020-114460GB-C32] funded by MCIN/AEI/10.13039/501100011033.

This paper analyzes the effect of worker under-skilling on occupational safety. We estimate the impact of skill deficits on the probability of suffering an accident at work and, second, on the duration of sick leave. In addition, we test whether the company's measures to control the actions of these workers reduce this effect. We propose two moderation models in a sample of 42,871 workers obtained from the Sixth European Working Conditions Survey (EWCS6). The results show that under-skilled workers suffer more accidents and longer periods of sick leave. Furthermore, the results suggest that on-the-job training, safety information, and teamwork weaken the relationship between under-skilling and accidents. However, the duration of sick leave is only reduced by teamwork. Our analysis shows that certain organizational and regulatory practices need to be modified to address the health effects of a lack of skills. The article includes some proposals in this regard., The authors acknowledge financial support from the Spanish Ministry of Science and Innovation MCIN/AEI/10.13039/501100011033 under Grants PID2020-114460GB-C32

En este artículo se estima el tamaño de la economía sumergida en una región española (Navarra) para el período 1986-2016. Se han empleado métodos macroeconométricos indirectos, como el enfoque de Demanda de efectivo, dos métodos de Consumo de electricidad (inputs físicos) y el enfoque de Múltiples Indicadores y Múltiples Causas (MIMIC). Una característica diferencial del análisis empírico es la incorporación de varias innovaciones metodológicas (por ejemplo, el promediado bayesiano de modelos, un modelo de parámetros que varían en el tiempo, o la normalización de la variable latente) para refinar y aumentar la precisión de medición de cada uno de los métodos indirectos considerados. El patrón temporal del tamaño de la economía sumergida que surge de los diferentes enfoques es similar, lo que sugiere que las estimaciones obtenidas son sólidas y capturan la dinámica subyacente del sector oculto. Después de cuantificar la economía sumergida, se analizan sus determinantes mediante técnicas de promediado bayesiano de modelos. Encontramos que la evolución de la economía sumergida en Navarra puede explicarse por un conjunto pequeño y robusto de factores: la carga fiscal, el empleo en el sector de la construcción, la tasa de inflación, la pertenencia a la zona euro y la ratio del efectivo fuera de los bancos en relación a M1., This article estimates the size of the shadow economy in a Spanish region (Navarre) for the period 1986-2016. To this end, we employ indirect macro-econometric methods such as the Currency Demand approach, Electricity Consumption (Physical Input) methods and the multiple indicators multiple causes (MIMIC) approach. A differential feature of our empirical analysis is that we incorporate various methodological innovations (e. g. Bayesian Model Averaging, a Time-Varying Parameter model, normalization of the latent variable) to refne and increase the measurement accuracy of each of the indirect methods considered. The temporal pattern of the shadow economy’s size that emerges from the different approaches is similar, which suggests that the estimates obtained are robust and capture the underlying dynamics of the hidden sector. After quantifying the shadow economy, we analyze its determinants by means of Bayesian Model Averaging techniques. We find that the evolution of the shadow economy in Navarre can be explained by a small and robust set of factors, specifcally the tax burden, the share of employment in the construction sector, the infation rate, euro area membership and the ratio of currency outside the banks to M1., The authors acknowledge financial support from: the Spanish Ministry of Economy and Competitiveness and the European Regional Development Fund (AEI/FEDER, EU), research projects ECO2016-76681-R and ECO2017-86054-C3-2-R; the Grant PID2020-114460GB-C32 funded by MCIN/AEI/10.13039/501100011033; the OTRI contract 2018903071 funded by Hacienda Foral Navarra.

Purpose: This paper aims to investigate how home-based telework (HBT) affects job stress. The authors argue that an intrinsic effect of telework like work extension mediates this relationship. Work extension is reflected in two employee behaviours: working in free time and presentism. Design/methodology/approach: The proposed model has been estimated using the Preacher and Hayes bootstrap method for multiple mediation analysis, with 1,000 repetitions. The data used come from the sixth European Working Conditions Survey. Findings: The analysis indicates that HBT does not pose an inherent risk for job stress but causes a change in the employees' behaviour, increasing working in free time and presenteeism and thus job stress. The mediation model indicates that once these behaviours are controlled, the effect of HBT is to reduce stress. Research limitations/implications: The authors argue that companies should focus on human resource practices to control workers' behaviours that have a detrimental effect on job stress while institutions should regulate HBT. Originality/value: The analysis deepens the unclear relationship between HBT and job stress by introducing employees' behaviours concerning work extension into the equation., The authors wish to thank for grants PID 2020-114460GB-C32 and PID 2020-115018RB-C31 funded by MCIN/AEI/10.13039/501100011033.

This research contends that MNEs from polluting and emerging countries are subject to liabilities of origin that
compel them to signal that they differ from the stereotypes of their home countries to attain environmental
legitimacy. ISO 14001 adoption, which signals a commitment to environmental protection, may help MNEs from
polluting and emerging countries overcome their legitimacy deficits. The wider the scope of ISO 14001 adoption,
the greater its power to signal environmental awareness, and therefore, the greater its efficacy in counteracting
liabilities of origin. Accordingly, this research proposes that the scope of ISO 14001 adoption by MNEs from the
considered countries is wider than that of MNEs that are not subject to liabilities of origin. This contention is
tested in a multisector sample of 733 MNEs over the period 2002–2019., The authors acknowledge financial support from the Spanish Ministry of Science and Innovation MCIN/AEI/10.13039/501100011033 under Grants PID2020-114460GB-C32 , PID2020-113265GB-C21 , and RTI2018-093791-B-C21 .

La crisis económica ha tenido un efecto asimétrico en las economías españolas a nivel
nacional y regional/local. Este estudio analiza las estrategias desarrolladas por las bodegas
cooperativas de Castilla-La Mancha (CLM) y su impacto en las medidas de rendimiento. Se
ha optado por un estudio exploratorio basado en una compilación de estados financieros,
se ha definido como medidas de rendimiento los tradicionales ratios de rentabilidad
económico-financiera (ROA, ROI, ROS) y adicionalmente un análisis específico: Rendimiento
para el socio cooperativista (ROC). También se han incluido dos ratios financieros: Liquidez
y Apalancamiento. El dinamismo comercial es el sello distintivo de las cooperativas
vitivinícolas de CLM como acción estratégica ante la crisis, y su resiliencia es patente en la
conquista de mercados exteriores a través de bajos costes unitarios, que se han trasladado
a los precios de venta. En este trabajo se incluyen las implicaciones para la comprensión
de la resiliencia de las bodegas cooperativas durante el período de crisis. La coherencia de
los resultados proporciona un contexto para promover el modelo cooperativo, como factor
esencial de la economía social. Este documento responde a una necesidad identificada de
mostrar el modelo cooperativo como el modelo más resistente en el ámbito agrícola y como
dinamizador en el desarrollo rural., The economic crisis has had an asymmetric effect on Spanish and regional/local economies. This study aims to analyze the strategies developed by cooperative wineries in Castilla-La Mancha (CLM) and their impact on performance measurements. The paper opted for an exploratory study based on a compilation of financial statements consisting of the traditional economic-financial profitability ratios (ROA, ROI, ROS) plus a specific analysis, Return of Owner Cooperative (ROC). We have also used two financial measurements: Liquidity and Leverage. Trade dynamism is the hallmark of wine cooperatives in CLM in terms of strategic action in the face of a crisis. Their resilience is patent in the conquest of foreign markets via low unit costs, which have been transferred to sales prices. The paper has implications for the understanding of the resilience of the agricultural cooperatives during the crisis period in question. The consistency of the results provides a context to promote the cooperative model as an essential factor in the social economy. This paper fulfils an identified need to show the cooperative model as a resilient one in the agricultural field and in the context of rural development., The authors wish to thank the financial support from Spain's Ministry of Education Culture and Sport, project PID2020-114460GB-C32

Introduction: Despite the significant economic impact of occupational injuries on companies and society, studies focused on analyzing the determinants of workdays lost due to sick leave remain scarce and incomplete. This paper contributes to this issue by (a) analyzing the drivers of sick leave duration, distinguishing factors that explain the health recovery time from those that could lead workers to a voluntary extension of the absence period, and (b) formulating and empirically testing the effect of gender, citizenship, temporary work, job tenure, amount of disability benefit, and size of the injured worker's firm on the number of days the employee is off work after the injury. Method: Hypotheses are tested on a comprehensive dataset that includes all nonfatal occupational injuries causing sick leave that occurred in the manufacturing sector in Spain during 2015¿2019, with more than 400,000 injuries. We conduct ordinary least squares and count data regression models in which the number of days off work is regressed on employees and work characteristics while accounting for a set of variables to control the injury's nature and severity. Results: The results show that after considering the intrinsic characteristics of the injury and the severity of the worker's injuries, women, native workers, workers with more seniority, workers with higher salaries, and those working in larger companies have longer periods of sick leave. The results suggest that moral hazard considerations significantly impact the time to return to work after an occupational injury. Practical applications: Based on the findings, several insights for company managers and public decision-makers are discussed. Specifically, interventions aimed at improving the organization of work and the working conditions of workers in manufacturing industries are highlighted, as well as the need to improve control and supervision mechanisms during the recovery process of injured workers., The authors acknowledge financial support from the Spanish Ministry of Science and Innovation, Grant PID2020-114460GB-C32 funded by MCIN/AEI/ 10.13039/501100011033. Open access funding provided by Universidad Pública de Navarra.

This paper analyses the impact of local competition on gasoline and diesel pricing at branded and unbranded independent service stations. Based on our theory-driven discussion we derive a number of hypotheses, which are empirically tested on a sample of service stations in Spain. In Spain, retail prices of motor fuels have been under the spotlight since the dismantling of the state monopoly in the 1990s. The concentration of the retail market and the behavior of the main oil operators are of constant concern to the competition authorities. Our empirical analysis provides evidence for the existence of different competitive dynamics between branded and unbranded stations, and between gasoline and diesel retail pricing. Specifically, the results show that (i) fuel prices at branded (unbranded) service station are positively (negatively) associated with the number of stations operating in the same local market, (ii) prices of both motor fuels at a branded station are higher the larger the share of stations carrying the same brand in its local market, (iii) diesel price at an unbranded station is lower the larger the share of unbranded stations in its local market, and (iv) unbranded service stations undercut the price of diesel more than that of gasoline compared with prices at branded stations., The authors acknowledge financial support from the Spanish Ministry of Science and Innovation, Grant PID2020-114460GB-C32 funded by MCIN/AEI/10.13039/501100011033 and Grant 2021/00064/001. Open access funding provided by Universidad Pública de Navarra.

Benchmarking is an essential tool for quantifying how a company's energy costs compare with those of competitors and understanding the sources of cost differences, with the ultimate goal of identifying strengths and opportunities for improving performance. The increasing relevance of energy as a factor in competitiveness has heightened interest in managing energy costs. This paper develops an analytical framework for benchmarking the energy cost variance across firms. In this framework, a cost frontier approach allows the decomposition of the observed energy cost gap between two firms, that is, the difference between the unit energy cost of a benchmark producer and the unit energy cost of a target firm. The unit energy cost gap is decomposed into six constituents: (i) energy prices; (ii) non-energy prices; (iii) energy efficiency; (iv) capital intensity; (v) outsourcing level; and (vi) production scale. We illustrate the implementation and usefulness of the proposed model via an empirical application of energy cost benchmarking on a sample of paper manufacturers., The authors acknowledge financial support from the Spanish Ministry of Science and Innovation, Grant PID2020-114460GB-C32 funded by MCIN/AEI/ 10.13039/501100011033. Open access funding provided by Universidad Pública de Navarra.

This paper offers an assessment of tax administration performance and provides evidence of the relationship between fiscal decentralization (and tax structure) and the technical efficiency of tax collection. The initial stage of the investigation consists of a data envelopment analysis (DEA) to obtain technical efficiency estimates for a sample of 28 OECD countries over the period 2004–2017. In a second stage, we explore how technical efficiency is affected by fiscal decentralization and tax structure variables. The results show how the degree of fiscal decentralization has a positive and significant impact on the technical efficiency of tax collection. They also reveal a relevant role of tax structure choices and the ratio of indirect to direct taxes, which can significantly affect tax collection efficiency. Finally, we extract some policy implications., The authors acknowledge financial support from the Spanish Ministry of Economy and Competitiveness and the European Regional Development Fund (AEI/FEDER, European Union), research projects ECO2016-76681-R and the Grant PID2020-114460GB-C32 funded by MCIN/AEI/10.13039/501100011033.