Written by Marc Oliveras

Article 1, Volume 4 Issue 2

The influence of absorptive capacity, sources of information and technological acquisition in the technological innovation breadth of manufacturing companies

Javier Del Carpio Gallegos

Jhony Ostos Mariño

Kerstin Bremser

DOI: 10.26595/eamr.2014.4.2.1


This article is an approach to new definitions of materiality as applied to corporate performance and disclosure practices. Over time, the materiality lens will have implications for multiple operating areas. They will range from; risk and compliance to strategy setting, corporate policy and governance, management practices including stakeholder engagement, and even human resource management. In the second part there is a presentation of the definitions, scope and perspectives of materiality according to six relevant standard-setters in the field of sustainability reporting. Finally there is the presentation of how materiality is reported according to the six biggest groups of quoted companies in Spain.


  • Materiality reporting
  • Sustainability reporting

Download Article

Written by Marc Oliveras

Article 1, Volume 1 Issue 1:

Strategic management decisions in power positions to achieve business excellence in small service businesses: does gender matter?

María del Mar Alonso-Almeida and Kerstin Bremser


The paper presents the results of a 2009 survey of 136 Spanish small service businesses. Male and female owners of travel agencies were interviewed to indicate their crisis readiness and measures taken to confront the crisis. Gender based differences in strategic decision-making were detected. Whereas men and women were equally successful to overcome the crisis, their strategies differed. Women were on average significantly younger, employed measures focusing on price, kept social measures intact and employed to a lesser extent drastic measures to reduce costs (layoffs, dismissals). Men used drastic measures most. The differences in strategic choice can be attributed to a gender specific leadership style.

L’article presenta els resultats d’una enquesta realitzada al 2009 sobre 136 petites empreses espanyoles de serveis. Es van entrevistar propietaris masculins i femenins d’agències de viatges per indicar-ne la preparació per a la crisi i les mesures adoptades per fer front a la crisi. Es van detectar diferències basades en el sexe en la presa de decisions estratègiques. Mentre que els homes i les dones van tenir igual èxit per superar la crisi, les seves estratègies eren diferents. Les dones eren, de mitjana, significativament més joves, que feien servir mesures per centrar-se en el preu, mantenir les mesures socials intactes i, en menor mesura, fer mesures dràstiques per reduir costos (acomiadaments). Els homes utilitzen més mesures dràstiques. Les diferències en l’elecció estratègica es poden atribuir a un estil de lideratge específic de gènere.


  • Gender
  • Crisis management
  • Tourism
  • Small services
  • Decision-taking

Share this article

Share on linkedin
Share on whatsapp
Share on email
Share on twitter

By continuing to use the site, you agree to the use of cookies. more information

The cookie settings on this website are set to "allow cookies" to give you the best browsing experience possible. If you continue to use this website without changing your cookie settings or you click "Accept" below then you are consenting to this.