The actual drivers of companies’ environmental disclosure have been widely studied and yet with no conclusive results. Most literature looks for the link between environmental performance and environmental disclosure, as reflection of the company instrumental or normative approach to sustainability. However, over the last decade, a growing number of companies are joining the ranks of eco-innovation, focusing their strategy on environmental innovation, and paving the way for new approaches to environmental disclosure. The main objective of this paper is to assess if eco-innovation in companies can be acting as a non-intended driver to disclosure of environmental reporting, in connection to the Resources Based View theory, and the search for competitive advantage. An extensive research has been undertaken with Spanish eco-innovative companies, evaluating their environmental disclosure standards from a two-fold perspective: managers’ perception and public available environmental reporting. The findings bring in interesting implications about the mismatch between managers’ perception of their environmental disclosure and accounting standards, and the actual disclosure of environmental reporting made available to their stakeholders. Within the studied sample, eco-innovation appears to be a driver for environmental disclosure from an inside-out approach encompassed in the RBV theory, where environmental information is primarily meant for managerial purposes and only secondarily to inform stakeholders. Los impulsores reales de la divulgación ambiental de las empresas han sido ampliamente estudiados y, sin embargo, sin resultados concluyentes. La mayoría de la literatura busca el vínculo entre el desempeño ambiental y la divulgación ambiental, como reflejo del enfoque instrumental o normativo de la compañía hacia la sostenibilidad. Sin embargo, durante la última década, un número creciente de compañías se están uniendo a las filas de la ecoinnovación, enfocando su estrategia en la innovación ambiental y allanando el camino para nuevos enfoques para la divulgación ambiental. El objetivo principal de este documento es evaluar si la ecoinnovación en las empresas puede actuar como un impulsor no intencionado de la divulgación de informes ambientales, en relación con la teoría de la Vista basada en los recursos y la búsqueda de una ventaja competitiva. Se ha llevado a cabo una extensa investigación con empresas ecoinnovadoras españolas, evaluando sus estándares de divulgación ambiental desde una doble perspectiva: la percepción de los administradores y la información ambiental disponible al público. Los hallazgos traen implicaciones interesantes sobre el desajuste entre la percepción de los gerentes sobre su divulgación ambiental y sus normas contables, y la divulgación real de los informes ambientales puestos a disposición de sus partes interesadas. Dentro de la muestra estudiada, la ecoinnovación parece ser un impulsor para la divulgación ambiental desde un enfoque integral incluido en la teoría de la RBV, donde la información ambiental se destina principalmente a fines administrativos y solo de manera secundaria a informar a los interesados.

Resumen-En este artículo se presentan los principales resultados obtenidos a través de una acción colaborativa de enseñanza aplicada de casos de economía circular para la promoción de la sostenibilidad medioambiental en diferentes áreas de conocimiento universitarias. En el marco de esta iniciativa se han impartido prácticas para introducir los principios de economía circular entre los materiales docentes de distintas asignaturas. En resumen, las que se definen como "píldoras de economía circular" son prácticas de nueva elaboración o la adaptación de prácticas existentes para distintas asignaturas al objeto de introducir el "pensamiento circular" entre alumnos de grado y de postgrado en macro áreas científico-técnicas y de ciencias sociales. La impartición de estos casos "tecnológico/empresarial" han permitido la recopilación de información para la evaluación de la metodología adoptada y el análisis del nivel de concienciación en materia de economía circular de los alumnos participantes.

The electric power grid infrastructure that has served us so well for so long is rapidly running up against its limitations and needs to be optimized. Long-term drivers in the energy market are the cause of a current systematic optimization of the energy system. In this article the current position of the smart grid, the issues surrounding it, the challenges ahead, the countless opportunities it presents, and the benefits we all stand to gain by its adoption are discussed. There is a massive challenge to put the global energy system on a sustainable basis to offer less impact on the environment and CO 2 emission control. Energy networks and grids have to become more efficient, flexible, reliable, green and decentralized. To address all these drivers, new technologies, public policies, economic incentives and regulations are fundamental to bring the smart grid to full implementation. The transformation from a centralized, producer-controlled network to one that is less centralized and more consumer-interactive is proposed. This empowers consumers to become active participants in their energy choices to a degree never before possible and offers a two-way visibility and control of energy consumption.

Twenty-eight lamb ewes (44 + 0.45 kg live weight) were used to study the effect of type and level of supplementation on voluntary intake of barley straw, treated with 30 g/kg of anhydrous ammonia (TS) or untreated (US) but given with urea to ensure the same nitrogen content as TS (18 g/kg DM). Each type of straw was offered ad libitum, supplemented with grass hay, rolled barley and sugar beet pulp at rates of 150, 300, 4 50 and 600 g/d, in 6 Latin Squares (4 x 4). In addition, another 2 sheep received each straw alone during the same periods. Supplements were totally consumed, except hay, which was refused in 10 - 13 and 28 - 34 per cent for US and TS, respectively.Daily dry matter intake (DMI) of US (OMD = 0.423) and TS (OMD = 0.515) offer as sole feed were 511 ± 29.1 and 858 ± 45.2 g. As show TABLE 1, US was consumed at rates of 527, 576 and 568 g DM when supplemented with 150 g of hay, barley and sugar beet pulp, and no significant differences were found with further levels of supplementation. DMI of TS decreased linearly from 850 to 618 g/d (r = 0.75) and from 717 to 518 g/d (r = 0.63) when the level of barley and sugar beet pulp increased from 150 to 600 g/d. Substitution rates were estimated to be 0.31 and 0.27 for barley and sugar beet pulp, respectively. Decrease in TS intake when supplemented since 150 to 600 g/d of hay (720 to 605 g, respectively) were found not significative.