Uncertainty Avoidance and Work

14 August, 202525 September, 2025 by Javier Parra

Javier Parra

31

Uncertainty avoidance is a cultural concept that significantly influences the workplace. It describes how a society or culture deals with situations it perceives as uncertain, ambiguous, or unknown. This avoidance manifests in different ways in companies and in the way people work. Cultures with High Uncertainty Avoidance In cultures with…

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Pricing Strategies and Policies: Price Decisions

7 August, 202515 September, 2025 by Javier Parra

Javier Parra

35

In pricing strategies and policies, price is one of the most critical variables in the marketing mix, as it directly impacts a company's revenue and profitability. Making the right pricing decisions is fundamental to market success. What Is Price? Traditionally, price is narrowly defined as the amount of money a…

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Amendment of Directive (EU) 2022/2464. New deadlines for current needs.

30 October, 202329 October, 2023 by Javier Parra

Javier Parra

224

Over the previous months, I have written mainly concerning sustainability, specifically in the context of the development of Directives 2013/34/EU and the well-known CSRD - (EU) 2022/2464. In the current context, the Commission continues to underline the importance of an efficient regulatory system by committing to streamlining and simplifying reporting…

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Sustainability reporting by companies. Transposition.

31 July, 202321 August, 2023 by Javier Parra

Javier Parra

167

To talk about sustainability reporting by companies, starting from what has already been indicated here is necessary. It is important to note that Directive (EU) 2022/2464 is subject to transposition by the Member States. This will bring into force the laws, regulations and administrative provisions necessary to comply with Articles…

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Sustainability reporting by companies. Key issues

26 June, 202321 August, 2023 by Javier Parra

Javier Parra

162

After the different posts I have been developing concerning the coming out of the new Directive on sustainability in the European framework, it is time to highlight key aspects of the presentation. Firstly, the reporting will be done by large companies and small and medium-sized enterprises, except micro-enterprises, that are…

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The challenge of sustainable finance II

27 March, 202321 August, 2023 by Javier Parra

Javier Parra

189

Within the ecosystem raised last month and recapping the reference of sustainable finance to the process of taking environmental, social and governance (ESG) considerations into account when making investment decisions, leading to more long-term investments in sustainable economic activities and projects, the EU Sustainable Finance Action Plan (2018) is formulated…

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The challenge of sustainable finance I

30 January, 202321 August, 2023 by Javier Parra

Javier Parra

197

When we talk about sustainable finance, we must consider the development of a new sustainable finance framework based on the ESG revolution concerning environmental, social and governance criteria. Specifically: Environmental Climate change Biodiversity and natural capital Water cycle and oceans Re-engineering: From linear to circular Environmental impacts Product redesign Social…

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The new business-related directive on sustainability

26 December, 202215 January, 2023 by Javier Parra

Javier Parra

246

The approval of the new Directive (EU) 2022/2464 on corporate sustainability reporting, CSRD, is a determined step by the European Commission as part of the European Green Deal and the so-called Sustainable Finance Agenda to complete and improve existing regulations, amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and…

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Salamanca and its links with economics

28 November, 202230 December, 2022 by Javier Parra

Javier Parra

220

The importance of the School of Salamanca is well-known in economics. In general terms, this School, as a concept, housed different university professors, with Francisco de Vitoria at its head, who advanced thought in various areas, one of which was economics. These were years in which Spanish thought was at…

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EU Sustainable Finance Taxonomy Regulation II

31 October, 202221 August, 2023 by Javier Parra

Javier Parra

198

Following last month's blog post and referring to taxonomy, it is important to highlight the value of enforceability. For the economic activity to be eligible under the taxonomy, several sectors are defined in the Delegated Acts on Climate Change Mitigation and Adaptation published on 4 June 2021. The documents are…

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