The determinants of accountability and their links to environmental performance have been extensively studied, but without reaching solid conclusions, especially among SMEs. The once promising approaches of CSR and green economy are subject to mistrust, partly derived from a lack of awareness and understanding of what companies really do and why. This paper examines the determinants and empirical interrelations between accountability standards and environmental proactivity within a comprehensive group of companies. From a regional focus reflecting the transversal cultural and socioeconomic circumstances linked to the context, an empirical research for 297 companies in the region of Aragon (Spain) was conducted, studying their environmental disclosure and performance, as well as the managerial determinant factors.The findings confirm the relevance of companies' internal factors as determinants for accountability, but also the significance of geographical factors in green companies' relationship with stakeholders. The positive correlation between accountability and environmental proactivity suggests distinctive business strategies towards compliance and stakeholder engagement.

No abstract

Thus, individuals are too the main actors in innovation. Individual brings to the firm in the form of knowhow, creativity and the ability to identify and exploit opportunities and ideas for innovation.This strategic behavior gives the organization towards opening new horizons and the discovery of new businesses within the same entity, which allows existing organizations develop and diversify into other activities or business areas (Burgelman, 1983). At any rate, corporate entrepreneurship allows an incumbent firm to make full utilization of its resources and capture new opportunities (Morris and Kuratko, 2002). Therefore, innovation and venturing are considered as two dimensions of corporate entrepreneurship (Covin and Miles, 1999;Guth and Ginsberg, 1990;Yiu and Lau 2008) and the role of the human capital involved in the innovation processes has to be considered as a resource that could foster the identification and/or exploitation of innovative ideas by corporate entrepreneurs (Coduras et. al., 2011, Birkinshaw, 1997.Hong Chung and Gibbons (1997), state that the entrepreneurial behavior within an organization can only be effectively created and controlled through an appropriate corporate culture. Both, entrepreneurs and innovators introduce new inventions into productive activities (Wu and Huarng, 2015). Dess et al (2003), and later Kuratko (2007) propose a comprehensive model from the point of view of management and transfer of knowledge which combines three fundamental aspects, such as environmental factors, those on your own organization, and the consequences associated with corporate entrepreneurship. Finkle (2012) pointed out that innovation is a key ingredient of corporate entrepreneurship where one can take an idea or invention and create something new of value (Phan, 2009). The innovation challenge is essentially around processes of search (for innovation trigger signals), selection (resource allocation) and implementation. As many writers have noted,

Despite the growing number of studies on eco-innovation, the specific human capital applied to the eco-innovative processes by firms has not been thoroughly analyzed to date. Due to this gap, this study carries out an empirical research about the definition and measurement of the human capital applied to business eco-innovation in terms of knowledge. For this purpose, we define a human capital specific index (HCSI) to analyze the influence of firms’ human capital in their eco-innovative activities. The results have been obtained through the analysis of a sample of eco-innovative Spanish firms and they show some relevant implications for practitioners regarding the decision-making process in promoting eco-innovation and for the management control of eco-innovative processes. One of the study contributions for academics is to increase the knowledge about the measurement and the impact of the specific human capital applied to eco-innovation by firms in the theoretical framework of the resource-based view theory (RBV).