El gobierno corporativo en los índices de sostenibilidad: un estudio de caso español
En los últimos años, el gobierno corporativo y la responsabilidad social de las empresas se han acercado en la investigación académica, y especialmente en los índices de sostenibilidad. De hecho, los índices más importantes tratan la cuestión del gobierno corporativo junto con otros criterios ambientales y sociales. El propósito de este estudio es descubrir si todas las variables incluidas en la dimensión gobierno corporativo de los índices mencionados son igualmente relevantes y materiales tanto para la responsabilidad social de las empresas como para el gobierno corporativo. Para llevar a cabo el estudio, se ha tomado una muestra de académicos y profesionales del ámbito universitario y empresarial español. Defendemos la hipótesis plausible de que no todos los elementos incluidos en la dimensión gobierno corporativo de los índices de sostenibilidad son homogéneos e intercambiables y, por lo tanto, igualmente relevantes. Como consecuencia, las mediciones que proporcionan estos índices pueden no ser verdaderamente representativas.
Palabras clave
sostenibilidad corporativa, gobierno corporativo, índices de sostenibilidad, consejos de administración, responsabilidad social corporativa, ética de los negocios
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Más sobre los autores
Alberto Andreu-Pinillos
https://orcid.org/0000-0003-1312-0899
Ph. D. in Economy by the Pontifical University Comillas of Madrid and has a Master’s Degree in Business Administration (MBA) at IE Business School. Current position: Executive Director of Master in Human Resources and Digitalisation at the School of Economics & Business Administration of the University of Navarra
José-Luis Fernández-Fernández
http://orcid.org/0000-0002-2344-7169
Ph. D. in Philosophy by the Pontifical University Comillas of Madrid and has a Master’s Degree in Business Administration (MBA) at ICADE Business School. Current position: Full Professor & Director of the Iberdrola Chair in Economic and Business Ethics at the Pontifical University Comillas of Madrid
Joaquín Fernández-Mateo
https://orcid.org/0000-0002-9560-5197
Ph. D. in Contemporary Challenges in the Information Society by the Complutense University of Madrid and has a Master’s Degree in Political and Institutional Communication by Ortega y Gasset Foundation. Current position: Associate Professor at the Department of Education Sciences, Language, Arts and Culture at the Rey Juan Carlos University
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