Vol. 17 (2)

2018

Authors:

Andreu Pinillos, A., Fernández-Fernández, J. L. y Fernández Mateo, J.

Article

 

A critical review of the Corporate Governance dimension in the Sustainability Indexes questionnaires

 

Received: 15-05-2018 - Accepted: 29-06-2018

https://doi.org/10.26441/RC17.2-2018-A1

Abstract

The global sustainability indices most used by companies (FTSE4Good, CDP, MSCI, Goldman Sachs, SUSTAINALYTICS, DJSI) dedicate part of their analysis to corporate governance aspects, as the correlation between the governance dimension and the success of sustainability has been empirical demonstrated.
Despite this unanimity on including governance aspects, the indices do not share a common methodology, questionnaire or objectives. It is, therefore, difficult to obtain an overall vision of what aspects relating to corporate governance have greater impact on sustainability.
The opportunity for research lies in conducting a critical review of the perspective that sustainability indices currently offer on the corporate governance dimension in order to find out, due to the absence of a common methodology, if questions are being asked on all of the variables that should be considered, or if some are being omitted.

Keywords

sustainability; CSR; corporate governance; sustainability indexes; board of directors.

 

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Alberto Andreu Pinillos es Doctor en Economía por la Universidad Pontificia de Comillas (España) y Máster en Business Administration por IESE Business School. Es Profesor de Cultura Corporativa, Habilidades Directivas, en the School of Economics & Business Administration de la Universidad de Navarra. albertoandreu@unav.es, https://orcid.org/0000-0003-1312-0899

 

José-Luis Fernández-Fernández es Doctor en Filosofía por la Universidad Pontificia de Comillas y Máster en Administración y Dirección de Empresas por ICADE. Es Director de la Cátedra de Ética Económica y Empresarial en la Facultad de Ciencias Económicas y Empresariales de la Universidad Pontificia de Comillas. jlfernandez@icade.comillas.edu, https://orcid.org/0000-0002-2344-7169

 

Joaquín Fernández Mateo es Doctor por la Universidad Complutense de Madrid y Máster en Epistemología de las Ciencias Naturales y Sociales por la misma Universidad. Es Profesor Asociado de la Universidad Rey Juan Carlos. joaquin.fernandez@urjc.es, https://orcid.org/0000-0002-9560-5197

 

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