information for conference participants...16.30 – 18.00 early bird city tour miramar palace paseo...

University College of Business Studies Donostia-San Sebastian

University of the Basque Country (UPV/EHU) University College of Business Studies of Phone: +34 943 015771 Donostia - San Sebastián Fax: +34 943018360 Dr. I. Alvarez E-Mail: [email protected] Plaza de Oñati, 1 http://ehu.es 20018 Donostia-San Sebastián

EMAN-EU 2015 Conference

SUSTAINABILITY ACCOUNTING FOR

INNOVATION MANAGEMENT

INFORMATION FOR

CONFERENCE PARTICIPANTS

EMAN-EU 2015 conference on Sustainability Accounting for Innovation Management Information for Conference Participants

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Welcome to San Sebastian-Donostia and to the EMAN-EU Conference! The University of the Basque Country (UPV/EHU) welcomes you to the conference of the Environmental and Sustainability Management Accounting Network 2015. This information package contains detailed information about the conference, proceedings and facilities. Additionally, we propose instructions to get to the conference locations of interest. Please feel free to contact the conference organizers if some information is still missing. Wishing you to have a great conference, Igor Alvarez (Conference Chair) & EMAN 2015 Conference Team Contact to the Conference Manager: Dr. Igor Alvarez E-Mail: [email protected] Tel.: +34 943 015771 Conference Homepage: http://www.ehu.eus/en/web/eman2015 Key Address for the Conference: University College of Business Studies of Donostia - San Sebastián Work Room--Sala de Trabajo (1st Floor) Plaza de Oñati, 1 20018 Donostia-San Sebastián Fax: +49 (0) 351 463-37764

mailto:[email protected]

http://www.ehu.eus/en/web/eman2015


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TABLE OF CONTENTS

Welcome to the EMAN-EU conference 2015................................................................. 4

1. Conference Participant Checklist................................................................................ 5

2. Conference Schedule.................................................................................................. 6

2.1. Conference Overview........................................................................ 7

2.2. Plenary Sessions................................................................................. 8

2.3. Parallel Sessions................................................................................. 9

3. Conference Activities and how to get there............................................................. 13

3.1. City Overview .................................................................................. 13

3.2. Conference Overview...................................................................... 14

3.3. Conference Location / Registration................................................. 15

3.4. Early Bird City Tour and Get-Together drink.................................... 17

3.5. Conference Dinner at Antiguoko Club............................................. 18

3.6. Social Programme, Aquarium of San Sebastian-Donostia............... 19

4. Other Information................................................................................................... 21

4.1. Attending members of the EMAN Steering Committee .................. 21

4.2. Key Note Speaker............................................................................. 21


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WELCOME TO THE EMAN-EU CONFERENCE 2015

Innovative measurement methods and measures of corporate sustainability are approaches to support the activities aiming at sustainability improvements of organisations. Accountants, among other professionals, can play an important role in extending performance measurement beyond the established externally oriented corporate social and environmental accountability and reporting activities. This conference aims at extending the current knowledge on sustainability measurement and accounting approaches. The conference

addresses issues related to the innovation of sustainability performance measurement, strategy, management control, measurement tools and reporting.

In order to motivate research on this topic the conference theme of The Environmental and Sustainability Management Accounting Network in 2015 hosted by the University College of Business Studies of Donostia - San Sebastián in Spain is “Sustainability Accounting for Innovation Management”.

We are happy to welcome scholars from all over the world, e.g. Canada, Japan and Malaysia, and a variety of European countries. Most of the contributions are dedicated to our conference theme and thus analyse sustainability accounting from different angles such as Corporate social innovation and sustainability performance, Sustainability performance and innovation strategies, Sustainability measurement tools for management control, sustainability disclosures and integrated sustainability reporting, sustainability management in local governments and sustainability performance.

The scientific research results are embedded in presentations by practitioners both from companies and professional organizations:

Stefan Schaltegger (Head of the Centre for Sustainability Management at Leuphana University Lüneburg, Germany): Development, Innovation and Future Avenues for Sustainability Accounting Research. What can we learn from the Philosophy of Pragmatism? Ramón Villacampa (BSH España, Corporate Responsibility Coordinator): Energy efficiency Management in BSH Appliances Spain, SA

Francisco Javier Garayoa (Spain Social Investment Forum, General Director): Spainsif, an initiative to improve the Social Responsible Investment

José Esteban Rodriguez (IHG-Intercontinental Hotels Group):

We are looking forward to interesting discussions and impulses for further research!

Dr. Igor Alvarez

Conference Chair


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1. CONFERENCE PARTICIPANT CHECKLIST • The latest information regarding the conference is available at the information and

registration desk at the conference venue. Please register as soon as possible on site for the conference. You can register at the conference office in Work Room--Sala de Trabajo (1st Floor) at the following times:

o Wednesday 25th of March 2015 from 15.30 – 18.00 o’clock

o Thursday 26th of March 2015 from 08.30 – 9.00 o’clock

• You will receive a Welcome Package during registration containing:

o Practical information package

o Conference programme

o Conference Proceedings on a USB flash drive

o Password for Wireless-LAN in conference area for the time of the conference

o List of participants

o Pen, notepad and folder

o City map of San Sebastian-Donostia

• The conference organizers provide a guarded cloakroom in case you wish to leave your jackets or suitcases/luggage outside the rooms for the conference sessions.

• A wireless Internet connection is available at the conference venue. Please ask for temporary passwords at the conference information desk.

• Please note that only cash is accepted at the conference in case you still need to make some payments.

• In case of last minute cancellations, please inform the organizers promptly.

• All the conference facilities are non-smoking areas

• Please be advised to be on time at all the conference events and activities:

• Conference activities on Wednesday 25 March:

o 16.30-18.00 Early Bird City Tour: Miramar Palace, from University College of Business Studies.

o 18.00-20.00 Get-together drink at Miramar Palace

• Conference activities on Thursday 26 March:

o 20.30-23.30 Conference Dinner, from University College of Business Studies.

• Conference activities on Friday 27 March:

o 16.30-18.30 Voluntary Social Programme (Aquarium), from University College of Business Studies.


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2. CONFERENCE SCHEDULE

WEDNESDAY 25TH OF MARCH 2015

16.30 – 18.00 Early Bird City Tour: Miramar Palace

15.30 – 18.00 Registration

18.00 – 20.00 Get-Together Drink: Miramar Palace

THURSDAY 26TH OF MARCH 2015

08.30 – 09.00 Morning Coffee and Registration

09.00 – 09.30 Conference Opening Session Plenary

09.30 – 10.30 Plenary Session I

10.30 – 11.00 Coffee break

11.00 – 13.00 Parallel Session I

13.00 – 14.15 Lunch

14.15 – 15.30 Plenary Session II

15.30 – 17.00 Parallel Session II


17.30 – 18.45 Plenary Session III

20.30 – 23.30 Conference Dinner

FRIDAY 27TH OF MARCH 2015

09.00 – 10.30 Parallel Session III


11.00 – 12.30 Parallel Session IV

12.30 – 13.00 News from the EMAN Board and Closing Session

13.30 – 14.30 Lunch

16.30 – 18.30 Voluntary Social Programme (Aquarium)

http://www.eur.nl/ese/english/expertise/ese_conferences/eman/programme/social_programme/


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1. CONFERENCE OVERVIEW

WEDNESDAY 25TH OF MARCH 2015 16.30 – 18.00 Early Bird City Tour Miramar Palace Paseo de Miraconcha

20008 Donosti-San Sebastian 15.30 – 18.00 Registration Register for the

conference Work Room--Sala de Trabajo (1st Floor)

18.00 – 20.00 Get-Together Drink Miramar Palace Paseo de Miraconcha 20008 Donosti-San Sebastian

THURSDAY 26TH OF MARCH 2015

08.30 – 09.00 Morning Coffee and Registration

Register for the conference

Work Room--Sala de Trabajo (1st Floor)

09.00 – 09.30 Conference Opening Session Plenary

I. Alvarez, UPV/EHU & S. Schaltegger

Meeting Hall—Salón de Actos (Ground Floor)

09.30 – 10.30 Plenary Session I S. Schaltegger & J.E. Rodriguez

Meeting Hall—Salón de Actos (Ground Floor)

10.30 – 11.00 Coffee break Work Room--Sala de Trabajo (1st Floor)

11.00 – 13.00 Parallel Session I See Parallel Session I Different rooms 13.00 – 14.15 Lunch Work Room--Sala de Trabajo

(1st Floor) 14.15 – 15.30 Plenary Session II R. Burritt & R.

Villacampa Meeting Hall—Salón de Actos (Ground Floor)

15.30 – 17.00 Parallel Session II See Parallel Session II Different rooms 17.00 – 17.30 Coffee break Work Room--Sala de Trabajo

(1st Floor) 17.30 – 18.45 Plenary Session III C. Larrinaga & F.J.

Garayoa Meeting Hall—Salón de Actos (Ground Floor)

20.30 – 23.30 Conference Dinner ANTIGUOKO CLUB De Errotatxo Plazatxoa 20008 Donosti-San Sebastian

FRIDAY 27TH OF MARCH 2015

09.00 – 10.30 Parallel Session III See Parallel Session III Different rooms 10.30 – 11.00 Coffee break Work Room--Sala de Trabajo

(1st Floor) 11.00 – 12.30 Parallel Session IV See Parallel Session IV Different rooms 12.30 – 13.00 News from the EMAN Board

and Closing Session Meeting Hall—Salón de Actos (Ground Floor)

13.30 – 14.30 Lunch Work Room--Sala de Trabajo (1st Floor)

16.30 – 18.30 Voluntary Social Programme

Aquarium of San Sebastian-Donostia

Plaza de Carlos Blasco lmaz,1 20003 Donosti-San Sebastian




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2. PLENARY SESSIONS

Plenary Sessions in Work Room—Salón de Actos (Ground Floor) Conference Opening Session

Igor Alvarez (Conference Chair) Representatives of UPV/EHU Stefan Schaltegger (EMAN Chair)

Plenary Session I - Innovative sustainable management/strategy Chair: Professor José Marino Moneva

Stefan Schaltegger (Leuphana University Lueneburg, Centre for Sustainability Management)

Development, Innovation and Future Avenues for Sustainability Accounting Research- What Can we learn from the Philosophy of Pragmatism? analysis

José Esteban Rodriguez (InterContinental Hotels Group)

Will be announced soon

Plenary Session II - Innovative control tools for ecoeficiency Chair: Professor Nakajima Michiyasu

Roger Burritt (Macquarie University Sydney, Australia)

Radical environmental management accounting for economic and environmental trade-offs

Ramon Villacampa (BSH España)

Energy efficiency Management in BSH Appliances Spain, SA

Plenary Session III - Innovative sustainability accounting/reporting Chair: Professor Iñaki Heras

Carlos Larrinaga (Burgos University, Spain)

Accounting and sustainable development

Francisco Javier Garayoa (Spainsif, Spain Social Investment Forum)

Spainsif, an initiative to improve the Social Responsible Investment


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3. PARALELL SESSIONS

THURSDAY, 26 MARCH 2015 11.00 -13.00. Parallel Session I ROOM 0.4.: SUSTAINABILITY DISCLOSURE CHAIR:

Camelia Radu ; Claude Francoeur

Atsuki Ueda; K. Ogata; S. Inoue; H. Yagi

Miguel Marco-Fondevilla; J M. Moneva; Sabina Scarpellini

Bernabe Escobar-Perez; María del Mar Miras

What Really Drives Environmental Disclosure?

How have the International Integrated Reporting Council (IIRC) and the Global Reporting Initiative (GRI) actually divided their roles in the field of sustainability reporting?

Accountability and Green Sector: Correlation Analysis from a Stakeholders Perspective.

Determinants of CSR disclosure practices in emerging countries

ROOM 0.4.A : SUSTAINABILITY MANAGENENT CHAIR: Asako Kimura

Izaskun Larrieta; Eva Velasco; Sara Fernández de Bobadilla

Angelica Peña; Camila Mateluna

Nathalie Crutzen; Hussain G. Rammal; Roger Burritt

Eurydice Blend

Developing a gender approach to external Corporate Social Responsibility practices: an innovative management tool for sustainability

Identification of environmental costs in mine closure

Internal information flows, innovation and investments in sustainability

Mapping the factors which conditioned the adoption of sustainable policies by French and Spanish local authorities.

ROOM 0.3. : SUSTAINABILITY PERFORMANCE AND INNOVATION STRATEGIES CHAIR: Karen Maas

Eirik Hamre Korsen Patrick Ilg; Jan Niklas Rotzek; Edeltraud Guenther

Christine Jasch Miroslav Hajek; Lubomír Petruzela Jaroslava Hyrslová

Beyond Budgeting and the implementation of sustainability strategies

Innovation in infrastructure – How sustainable is fiber-reinforced concrete?

Practical implementation of integrated sustainability reporting and impact assessment approaches? Austrian case studies

Sustainable management and innovation of operators which provide public water supply and sewerage systems

ROOM Batzarre-aretoa/Sala de Juntas: SUSTAINABILITY MANAGENENT CONTROL CHAIR: J.M. Moneva

Marcela Espinosa-Pike; Itsaso Barrainkua

Iolanda Saviuc; Stefan Schaltegger

Norio Sawabe; Stephen Jollands; Chris Akroyd

Budget constraints in small and medium sized Spanish audit firms

Business Model Assessment from a Stakeholder Perspective

Investigating the role of stand-alone sustainability reports


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THURSDAY, 26 MARCH 2015

15.30 -17.00. Parallel Session II ROOM 0.4.A : SUSTAINABILITY PERFORMANCE CHAIR: Stefan Schaltegger

Anne Bergmann; Jan Niklas Rotzek; Martina Kumm; Edeltraud Guenther

JM. Moneva; MJ. Bonilla; Eduardo Ortas

JM. Rivera; María Muñoz; J M. Moneva

Energy efficiency in the manufacturing industry: Does it pay off or is it just a case of greening?

Revisiting the influence of Corporate Social, Environmental and Governance on Firms’ Financial Performance in the Tourism Industry

The corporate stakeholder commitment and social and financial performance revisited.

ROOM 0.3. : SUSTAINABILITY MANAGEMENT IN LOCAL GOVERNMENTS CHAIR: Edeltraud Guenther

María Isabel Sánchez Hernández

Nathalie Crutzen Gisele; Mendy Bilek; Nathalie Touratier

Modeling Social Responsibility in city-halls

The development of mobility controls by local governments in Belgium: An institutional perspective

The impact of Mandatory Disclosure for CO2 emissions on practices and behaviors on supply chain : the case study of French regulation in Transport sector

ROOM 0.4. : SUSTAINABILITY/MATERIAL FLOW CHAIR: Roger Burritt

Konstantinos Papaspyropoulos; Dimitrios Karamanolis

Kana Okada Asako Kimura; Michiyasu Nakajima

Applying Material Flow Cost Accounting in natural Christmas trees production in Greece: challenges and implications

Impact of Introducing Material Flow Cost Accounting: A Comparative Review of Supply Chains and Individual Companies

Material Flow Cost Accounting for Management Control to Contribute on Process Innovation for Sustainability


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FRIDAY, 27 MARCH 2015

9.00 -10.30. Parallel Session III ROOM 0.4 : SUSTAINABILITY PERFORMANCE CHAIR: Igor Álvarez

Stefan Schaltegger; Florian Lüdeke-Freund; Marten Stock; Iolanda Saviuc

Elena Escrig Olmedo; MJ. Muñoz Torres; María Ángeles Fernández Izquierdo; JM Rivera Lirio

Indarawati Tarmuji; Ruhanita Maelah; Amizawati Mohd Amir; Mohd RizalPalil

Assessing the sustainability performance of Business Models. Usefulness and applicability of the GRI framework

Stakeholder methodological approach to measure corporate sustainability performance using Fuzzy multi-criteria decision method

Eco-Control and Islamic Business Values of Environmental and Organizational Performance in Environmentally Sensitive Industries

ROOM 0.4.A : SUSTAINABILITY DISCLOSURE CHAIR: Christine Jasch

ML Pajuelo; Dolores Gallardo Sánchez; MI Sánchez Hernández

MJ Muñoz Torres; MÁ Fernández Izquierdo; JM Rivera Lirio; Raúl León Soriano; Elena Escrig Olmedo; Idoya Ferrero Ferrero

Joensuu Kristiina; Koskela Marileena; OnkilaTiina

Corporate sustainability reporting into the legitimacy framework: empirical evidence from Spain

Materiality Analysis of Environmental Aspects: A proposal for Wearing Apparel Industry

Principles for legitimate sustainability reporting

ROOM 0.3. : SUSTAINABILITY PERFORMANCE CHAIR: Stefan Schaltegger

María Isabel Sánchez Hernández; Dolores Gallardo Sánchez; JM.Moneva

Karen Maas Maider Aldaz; Den Patten; Igor Alvarez

Corporate social responsibility as a strategic opportunity in a context of economic and values crisis

Do Corporate Social Performance Targets in Executive Compensation Contribute to Corporate Social Performance Results?

Does anticorruption disclosure reflect real anti-corruption performance? A study of European companies.


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FRIDAY, 27 MARCH 2015

11.00 -12.30. Parallel sessions IV ROOM 0.4.: SUSTAINABILITY & GOVERNANCE CHAIR: Carlos Larrinaga

Eugenio Zubelzu Paulina Arroyo; Hassan El Ibrami

Jorge Tejedor

Corporate social responsibility and Corporate Governance elements converging in ethics applied to businesses.

Examining the relationship between environmental and social corporate governance, organizational innovation, and performance

What do we know about the Environmental and financial performance relationship? A meta-analytical approach

ROOM 0.4.A: AGRICULTURAL SUSTAINABLE MANAGEMENT CHAIR: Karen Maas

Yulia Altukhova Wahl Nepomuk; Robert Bailis; Teddy Marques-Farias; Mirco Plath

The IDEA method as a tool of agricultural sustainability performance measurement

Amending the business case for sustainability concept using the Sustainable Livelihoods Framework

ROOM 0.3. : SUSTAINABILITY MANAGEMENT IN LOCAL GOVERNMENTS CHAIR: Edeltraud Guenther

David García Castro; Jan Kazak; Tong Wang; Szymon Szewranski; Pawel Decewicz; Iwona Kaczmarek; Malgorzata Swiader

Noemi Peña Miguel; Joseba Iñaki De la Peña

Spatial decision support system as social innovation tool in city management

New information systems for enhancing the control and transparency in public management


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3. CONFERENCE ACTIVITIES AND HOW TO GET THERE 3.1. CITY OVERVIEW


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3.2. CONFERENCE OVERVIEW


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3.3. CONFERENCE LOCATION / REGISTRATION When? Wednesday 15.30-18.00 or Thursday Morning up from 8.30

Where? University College of Business Studies - San Sebastian-Donostia, Work Room--Sala de Trabajo (1st Floor)

Address of the Conference Location: University College of Business Studies of Donostia - San Sebastián Plaza de Oñati, 1 20018 Donostia-San Sebastián

The conference office will be located in Work Room--Sala de Trabajo (1st Floor).

From 25th to 27th of March the registration, all conference lectures, lunch and coffee breaks will take place in the University College of Business Studies

Route from accommodation:

Both the 'NH Aranzazu Hotel' and the University Halls of Residence are within walking distance to the University College of Business Studies

Route from Stations:

The Central Coach Station in San Sebastian-Donostia is less than a 10 minute car ride to the Aranzazu Hotel or the University's Halls of Residence. A ten minute taxi ride costs approximately 8 Euros. From the Coach Station you can also take the city bus number 27 in direction 'Unibertsitatea' (instead of a taxi). The bus journey should take between 15 to 20 minutes. Please be aware that this bus travels two different routes: one goes to 'Larratxo III' and the other goes to 'Unibertsitatea'. Be sure to take the bus with the 'Unibertsitatea' destination (check on the front of the bus). You will need to cross the road to the other side of the roundabout (where the coach station is situated) in order to catch the Number 27 bus. Get off the bus at the stop 'Antiguoko Anbulatoria'. Both the 'NH Aranzazu Hotel' and the University Halls of Residence are within walking distance from this bus stop. A single bus journey costs around 1.80 Euros per person, so if you happen to be travelling in the company of two or more persons, the taxi may be a good option. From Amara train station you can walk to 'Pio XII' (there is also a taxi stand) and catch Bus Numbers 24 or 27 to the Hotel or the University Halls of Residence.


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3.4. EARLY BIRD CITY TOUR AND GET-TOGETHER DRINK When? Wednesday 16.30-20.00 Where? MIRAMAR PALACE, Miraconcha Pasalekua 20008 Donostia-San Sebastian Route from Conference / Accommodation:

Both Accommodation and Conference Venue are close to the Miramar Palace.

From both you can take the city bus number 5 in direction 'Boulevard' (instead of a taxi). The bus journey should take between 5 and 7 minutes. Be sure to take the bus with the 'Boulevard' destination (check on the front of the bus). You will need to cross the 'Tolosoa Hiribidea' street in order to catch the Number 5 bus at 'Magisteritza Av. Tolosa, 21' bus stop. Get off the bus at the stop 'Ondarreta'. 'Miraconcha Pasalekua' is within walking distance from this bus stop. A single bus journey costs around 1.80 Euros per person. The timetables of the bus lines are available in DBUS: Public Transport inside the city.

http://www.dbus.es/en


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3.5. CONFERENCE DINNER AT ANTIGUOKO CLUB When? Thursday 20.30-23.30 Where? ANTIGUOKO CLUB, De Errotatxo Plazatxoa 20008 Donostia-San Sebastián Route from Conference / Accommodation:

Both Accommodation and Conference Venue are close to the Conference Dinner.

From both you can take the city bus number 33 in direction 'Gros - Intxaurrondo - Larratx' (instead of a taxi). The bus journey should take between 3 and 5 minutes. Be sure to take the bus with the 'Gros - Intxaurrondo - Larratx' destination (check on the front of the bus). You will need to cross the 'Tolosa Hiribidea' street in order to catch the Number 33 bus at 'Magisteritza Av. Tolosa, 21' bus stop. Get off the bus at the stop 'Esklabak'. 'De Errotatxo Plazatxoa' is within walking distance from this bus stop. A single bus journey costs around 1.80 Euros per person. The timetables of the bus lines are available in DBUS: Public Transport inside the city.



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3.6. SOCIAL PROGRAMME, AQUARIUM OF SAN SEBASTIAN-DONOSTI When? Friday 16.30-18.30 Where? AQUARIUM, Plaza de Carlos Blasco lmaz, 1 20003 Donostia-San Sebastián Route from Conference / Accommodation:

From both you can take the city bus number 5 in direction 'Boulevard' (instead of a taxi). The bus journey should take between 15 and 17 minutes. Be sure to take the bus with the 'Boulevard' destination (check on the front of the bus). You will need to cross the 'Tolosoa Hiribidea' street in order to catch the Number 5 bus at 'Magisteritza Av. Tolosa, 21' bus stop. Get off the bus at the stop 'Boulevard 17'. 'Plaza de Carlos Blasco lmaz, 1' is within walking distance from this bus stop (SEE MAP 1). A single bus journey costs around 1.80 Euros per person. The timetables of the bus lines are available in DBUS: Public Transport inside the city.



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MAP 1


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4. OTHER INFORMATION 4.1. ATTENDING MEMBERS OF THE EMAN STEERING COMMITTEE

• Nathalie Crutzen, HEC-Management School of the University of Liege, Belgium

• Igor Alvarez Etxeberria, University of Basque Country, Spain

• Edeltraud Günther, Technical University Dresden, Germany

• Christine Jasch, Institute for Environmental Economics Vienna, Austria

• Karen Maas, Department of Business Economics Erasmus School of Economics

Erasmus University Rotterdam, The Netherlands

• Stefan Schaltegger, Chairman, Centre for Sustainability Management,

Leuphana University Lüneburg, Germany

4.2. KEY NOTE SPEAKER

• Dr. Stefan Schaltegger - Head of the Centre for Sustainability Management at

Leuphana University Lüneburg, Germany.

• José Esteban Rodriguez – IHG-Intercontinental Hotels Group

• Roger Burritt - Professor of Accounting and Sustainability at Macquarie

University Sydney, Australia.

• Ramón Villacampa - BSH España - Corporate Responsibility Coordinator

• Carlos Larrinaga - Professor of accounting at Burgos University, Spain.

• Francisco Javier Garayoa - Spainsif, Spain Social Investment Forum - General

Director

information for conference participants...16.30 – 18.00 early bird city tour miramar palace paseo...

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