Despite the apparent commitment of large Spanish corporations to the SDGs, information about their documented contribution to the 2030 Agenda is still scarce. This article aims to explore this gap by investigating the extent to which Spanish listed companies have been reporting on the SDGs since the approval of the 2030 Agenda. The paper contributes to the country-level analysis of SDG reporting by performing a longitudinal analysis over the 4-year period encompassing 2016 to 2019. It contributes to management science by assessing Corporate Sustainability performance through adherence to the SDGs and testing what the facilitators of SDG reporting have been during the first 4 years since the adoption of the 2030 Agenda. Findings reveal a low commitment of Spanish listed companies to sustainability reporting. Nevertheless, they also uncover how those companies that publish non-financial reports are increasingly reporting on the SDGs. Additionally, there is also a growing tendency among CEOs to mention the SDGs in their letters to stakeholders. Furthermore, a positive link is established between the adoption of GRI reporting standards or being a signatory of the UN Global Compact and SDG reporting. Similarly, those companies that publish Integrated Reports are more likely to consider the SDGs in their disclosures than those that publish Standalone Reports or Annual Reports. Nonetheless, there is a growing tendency to gravitate from producing Integrated Reports to producing Annual Reports. Owing to the breadth of these results and their relevance to academics and practitioners alike, this study can help build future evidence-based accountability literature and policy on the SDGs at the Spanish and European levels.

La inmigración desde Latinoamérica y el Caribe hacia España en el cambio de siglo ha sido objeto de numerosos estudios, pues dio lugar a flujos de una gran cuantía en tiempos de expansión económica (1998-2007), cuando el mercado de trabajo español demandaba mano de obra en los segmentos secundarios. Desde 2008 se produjo una reducción de las entradas, así como el incremento de los procesos de retorno y de reemigración, en consonancia con la intensidad de la crisis económica. Estos flujos se minoran en los años de incipiente poscrisis (2015-2017) y se reanuda la inmigración. Con el objetivo de profundizar en estas tendencias, este estudio se basa en la información que proporcionan los microdatos de la Estadística de Variaciones Residenciales, que nos permiten caracterizar la evolución de las migraciones de los latinoamericanos desde y hacia España. La secuencia de estos flujos, según los países de procedencia, y sus características en cuanto a las estructuras por sexo y edad, nos informan de dinámicas dispares y de ciclos migratorios diferenciados, así como de cambios que apuntan a una reconfiguración de las pautas migratorias a lo largo de la etapa de estudio y de formas más intensas y complejas de movilidad.

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Using the 1980 Census and 2010‐2011 Structural Survey, we compare the socio‐demographic profile and the occupational incorporation of Italian and Spanish immigrants arriving in Switzerland between 1976 and 1980 with those arriving during the second half of the 2000s. We find evidence that the traditional over‐representation of Italian and Spanish immigrants among the lower strata of the occupational hierarchy at the end of the guest worker period is explained by their negative selection in terms of education and host language proficiency, corroborating the human capital hypothesis. However, the results also show the persistence of occupational disadvantages for these immigrants after controlling for human capital characteristics, indicating the existence of segmentation dynamics in the Swiss labour market. In contrast, recent cohorts of immigrants from Italy and Spain have definitively joined the collective of highly skilled foreign workers correctly matched in the Swiss labour market in accordance with their positive skill‐selectivity.

The crisis and the austerity policies driven by Spanish governments have had a significant effect on the dynamics of international migration processes. These changes mark the beginning of a new migratory phase in which Spanish emigration -without being a massive phenomenon- occupy a prominent place in the media and political agenda. Even though Spanish population account for only 13% of departures, its volume has doubled in five years, from 34,000 in 2008 to 56,000 in 2012. The pace of change and the timing of departures give prominence to this phenomenon in the current economic and social context. This paper examines the growth of Spanish emigration from 2008 to 2012, using disaggregated data by age, sex, country of birth and destination as well as geography detail at provincial level from the Residential Variation Statistics.