The 2030 Agenda in local entities: Does gender matter in reporting on the Sustainable Development Goals?

This study analyses the influence of the gender of elected officials on the level of disclosure of information about the Sustainable Development Goals (SDGs) by Spanish local governments, using a binary gender classification (man/woman). The results obtained from the websites of 102 municipalities from 2016 to 2021 reveal that the fact that the mayor is a woman has a positive and significant effect on the disclosure of SDG information, while the effect of the gender diversity of the councillors is positive, but not significant. Furthermore, the tendency to disclose SDG information is higher in those municipalities led by a woman with a higher percentage of women councillorsXunta de Galicia [Grant/Award Number: 2020 GPC GI-2016]S

Assurance of corporate social responsibility reports:Does it reduce decoupling practices?

Recent research shows the existence of a selective corporate social responsibility (CSR) disclosure strategy that creates a gap between CSR disclosure and actual performance. These CSR decoupling practices compromise the credibility of CSR reports and have triggered a demand for the adoption of credibility enhancement mechanisms, such as adherence to the global reporting initiative (GRI) reporting guidelines, and the external assurance of CSR reports. The effectiveness of such mechanisms is not clear, however. This paper draws on legitimacy theory and addresses the issue of symbolic versus substantive use of assurance, and compliance with GRI reporting standards, by analysing their effect on CSR decoupling using an international sample of 1,939 companies (15,219 observations from 2002 to 2017). Analysis of a sub-sample of 708 firms (3,730 observations from 2011 to 2017) also shows that the application of GRI guidelines and the specific characteristics of the assurance provider—accountant, experience and specialisation—reduce CSR decoupling practices. The results provide researchers, managers, assurance providers, investors, stakeholders and regulators with additional insight into the value of the external assurance of sustainability reports and have important managerial and policy implications

Employee-Related Disclosure: A Bibliometric Review

Academic research specifically focused on employee-related disclosure practices is needed to enhance understanding on CSR reporting. This paper aims to provide an overview of the state-of-the-art in research on employee-related disclosure, analyzing the characteristics of the scientific production on this topic. A bibliometric analysis is conducted on the papers specifically focused on employee-related disclosure published from 2000 to 2019 in journals indexed on the Web of Science database. The findings show that relatively few studies specifically focused on employee-related disclosure have been published over the last two decades (63 papers). Most articles were published during the last 8 years (93.6%), although the highest interest in the study of employee-related disclosure among scholars concentrates on a short period around 2017. Six journals concentrate 31.75% of the publications on the subject. Most papers are empirical studies, using the content analysis technique to analyze corporate reports. Papers are spread over three research subtopics: (1) extent, quality and drivers of human resource disclosures, (2) occupational health and safety disclosures, human rights disclosures and employee-related disclosures as a legitimization tool, and (3) diversity reporting. In all research subtopics, most of the papers have been published during the last four years, confirming that employee-related disclosure is a topic of current interest to researchers. The studies found that the overall level of employee-related disclosure is low, with an increasing or irregular tendency over time. Furthermore, not all items/categories got the same attention by firms. It can be concluded that this research subject is still far from reaching the level of research on environmental reporting and important issues remain to be resolved, both theoretically and empiricallyThis research was funded by Xunta de Galicia, grant number GI-2016 (Proxecto de Investigación Consolidación 2020 GPC GI-2016 -Creación de valor sostenible en las organizaciones—CVSO)S

Una Propuesta de Sistematización del Proceso de Diseño e Implantación del Sistema de Información de Gestión. Análisis Empírico de la Gran Empresa Gallega: An Approach of Systematization of Management Information System Design and Implementation Process. Empirical Analysis of Galician Leading Business

In the present paper a systematisation of the design process is proposed in order to define the management information system “architecture”, via the determination of basic stages to be followed by the system designer; Likewise, an empirical study of Galicia‘s leading businesses is carried out in order to know the distinctive features of the design process followed by each one as well as the contextual factors that have played an influential role in the choice of the management information system‘s design parameters which are observed in practice. The empirical study was carried out though personal interviews with different managers in each company.En el presente trabajo se propone una sistematización del proceso de diseño que busca la definición de la “arquitectura” del sistema de información de gestión a través de la determinación de una sucesión de etapas o pasos básicos a ser seguidos por el diseñador del sistema. Asimismo, se realiza un estudio empírico de las principales empresas y grupos empresariales que desarrollan su actividad principal en la Comunidad Autónoma Gallega, realizado en base a entrevistas personales mantenidas con distintos directivos pertenecientes a las mismas, con el objetivo de conocer las peculiaridades del proceso de diseño seguido por cada una de ellas así como los factores con textuales que han influido en las elecciones de parámetros de diseño del sistema de información de gestión que se observan en la práctica

The moderating effect of contextual factors and employees' demographic features on the relationship between CSR and work-related attitudes: a meta-analysis

This paper aims to identify the conditions under which corporate social responsibility (CSR) affects employees' work-related attitudes. A meta-analysis of 42 studies published between 1999 and 2019 is elaborated considering the moderating effect of several contextual factors (country, industry, and national culture' values) and employees' demographic features (gender, age, education, tenure, and position) on the impact of perceived CSR on three work-related attitudes (organizational identification, commitment, and turnover intentions). The results reveal that the positive impact of CSR in employees' attitudes is not universal, it may vary due to the level of development and the national culture of the country where a company operates, the industry to which it belongs as well as employees' age and position. Furthermore, although individually some variables do not have a significant moderating effect, they are significant in combination with other variables, which opens new research avenues. The findings provide valuable help to human resource management policiesS

Women leaders and female same-sex groups: the same 2030 Agenda objectives along different roads

Based on a sample of 4,089 multinational companies over the period 2015–2018, this study analyses the role that women leaders play in relation to the implementation of sustainability strategies to achieve the Sustainable Development Goals (SDGs), and whether this role depends on the proportion of female presence in management teams. The results show that the commitment to the 2030 Agenda is higher in companies with a woman as the Chief Executive Officer (CEO) and/or chairperson of the board of directors, as well as greater gender diversity in both, management teams and the monitoring body. However, the incongruity in the phenomenon of female leadership stereotypes hinders the existence of a complementary relationship that reinforces it. We showed that, consistent with the social role theory, prejudices act as barriers to achieve synergic effects among women in different management positionsS

Sell recommendations by analysts in response to business communication strategies concerning the Sustainable Development Goals and the SDG Compass

This paper has two main aims: firstly, to examine the effect of pessimistic (sell) recommendations made by analysts to investors on the implementation of business communication strategies in accordance with the Sustainable Development Goals (SDGs), through the adoption of the SDG Compass. Secondly, it considers the possible corrective effect produced by these strategies on analysts’ recommendations, i.e. modifying their perception of corporate social responsibility (CSR) as an agency cost. Based on a sample of 989 international companies which disclose CSR information, obtained by merging the Global Reporting Initiative (GRI) and Thomson Reuters databases, our analysis of the results obtained shows that the companies receiving most sell recommendations were among the first to adopt the SDG Compass in a given year or in the year immediately following it. Nevertheless, this effect is limited, because the long-term implementation of CSR strategies has a relatively trivial impact on analysts’ recommendations, since there is little likelihood of change in these strategies

The benefits of climate tech: do institutional investors affect these impacts?

info:eu-repo/grantAgreement/MINECO/Programa Estatal de Fomento de la Investigación Científica y Técnica de Excelencia/ECO2013-43838-P/ES/DISCRECCIONALIDAD DIRECTIVA Y RESPONSABILIDAD SOCIAL CORPORATIVA: EFECTO EN LA REPUTACION Y EL COSTE DE CAPITALThis study analyses the impact of investment in climate change mitigation innovations and technologies on companies, both from a financial and reputational viewpoint, as well as in terms of their environmental performance. We also investigate the moderating effect of institutional investors on the relationship between climate change mitigation investments and firm performance, considering their presence in shareholdings and their typology. We argue that the time horizon and objectives of their investments determine the approach to the integration of environmental criteria in the companies in which they invest. The results obtained for an international sample of 38,666 observations for the period 2010–2020, indicate that investment in climate-change mitigation technologies shows an increasing evolution, focusing especially on clean technologies and, to a lesser extent, on green building. The presence of shareholding by institutional investors with a long-term time horizon and strategic objectives enhances the impact of these projects on the company's image, market value, and profitability. At the environmental level, their effects are particularly associated with the responsible management of resources, and has a limited effect on emissions. The results are robust to different methodological specifications, validating the theoretical and practical implications of this researchThis work was supported by Consejería de Educación, Junta de Castilla y León [Grant/Award Number: SA069G18]; Ministerio de Ciencia e Innovación [Grant/Award Number: ECO2013-43838P]; Ministerio de Ciencia, Innovación y Universidades [Grant/Award Number: RTI2018-093423-B-I00]; Universidad de Salamanca [Grant/Award Number: USAL2017-DISAQ]; and Xunta de Galicia [Grant/Award Number: 2020 GPC GI-2016]S

Balanced Scorecard adoption in Portuguese organizations: Contingent and institutional variables

Objeto: Este artículo tiene como objetivo identificar y analizar un conjunto de variables contingentes e institucionales que pueden potencialmente influir en el conocimiento e implementación del Cuadro de Mando Integral (CMI) en las organizaciones portuguesas pertenecientes al sector público y privado. Diseño/metodología: Para comprobar empíricamente las hipótesis de investigación formuladas hemos recurrido a los datos obtenidos mediante la aplicación de un cuestionario postal a 591 organizaciones públicas y 549 organizaciones privadas portuguesas, con una tasa de respuesta total del 31,3%. Aportaciones y resultados: Los resultados obtenidos indican la asociación entre el conocimiento CMI y el grado de formación de los empleados, así como entre la implementación del CMI y la realización de cursos de formación. Por otro lado, no hemos obtenido evidencia empírica respecto a la posible relación entre la implementación del CMI y el grado de comunicación interna, el recurso a consultores externos, cuestiones de “modas de gestión” y la búsqueda de legitimidad. Valor añadido: En la revisión de la literatura no se encontraron elementos bibliográficos sobre los factores contingentes e instituciones determinantes en la adopción del CMI en Portugal, hecho que nos permitió dar a este estudio un enfoque innovador. Además, se ha caracterizado la situación del CMI en Portugal haciendo un estudio comparativo con los resultados obtenidos en estudios llevados a cabo en otros países.Purpose: In this article we aim to identify and analyze a set of contingent and institutional variables that can potentially influence the knowledge and the adoption of the Balanced Scorecard (BSC) in Portuguese public and private organizations. Design/methodology/approach: Hypotheses were tested using data obtained from a questionnaire sent to 591 public organizations and 549 private organizations in Portugal, with an overall response rate of 31.3%. Findings and Originality/value: The results indicate the association between BSC knowledge and the level of training of employees, and between BSC implementation and conducting training courses. On the other hand, we did not obtain empirical evidence regarding the possible relationship between the BSC implementation and the degree of internal communication, the use of external consultants, questions of "management fads" and the search for legitimacy. Originality/value: In the literature review we did not found bibliographic elements about the contingent and institutional factors that determine the BSC adoption in Portugal, a fact that allowed us to give this study an innovative approach. Moreover, the BSC situation in Portugal has been characterized, doing a comparative study with the results of studies conducted in other countries.Peer Reviewe

Businesses’ Role in the Fulfillment of the 2030 Agenda: A Bibliometric Analysis

Companies worldwide can play a fundamental role in the fulfillment of the 2030 Agenda.This paper aims to determine the scope of the existing literature about the role that organizationsplay in contributing to the advancement of Sustainable Development Goals (SDGs). A bibliometricanalysis is conducted considering the papers specifically focused on SDGs and businesses publishedfrom 2015 to 2021 in journals indexed in the Scopus database. The analysis shows that approximately80% of the studies on this topic have been published in the last three years. Moreover, only onejournal (Sustainability) has published more than the 50% of the publications on the subject. The finalsample is divided into 11 clusters that analyze different perspectives within the same research topic,and, in all these clusters, practically all of the papers have been published in the last two years, whichconfirms that this issue is increasing its presence in the academic world. This work extends theexisting research on the subject, taking into account the publications of the last year, so it is an updateon this “hot topic”. Moreover, it contributes to providing a reference frame of the state of the art ofthis research topic and can orientate researchers in the development of future studies.info:eu-repo/semantics/publishedVersio