Las características del Consejo de Administración y la sostenibilidad de las empresas cotizadas españolas
DOI:
https://doi.org/10.32826/reyf.v2i4.363Palabras clave:
Consejeros Independientes, Consejeras, Teoría de la Agencia, Consejo de Administración, SostenibilidadResumen
Objetivo Cada vez más la composición de los Consejos de Administración es un importante determinante de los resultados ambientales, sociales y de gobernanza. Por esta razón, este estudio tiene como objetivo analizar la influencia de las consejeras y los consejeros independientes en el desempeño Ambiental, Social y de Gobernanza (ASG) de las empresas cotizadas de la Bolsa de Madrid.
Diseño/metodología/enfoque La muestra consta de 150 empresas no financieras cotizadas en el mercado continuo español para el período 2020-2022.
Resultados Los principales resultados del análisis de regresión muestran que la presencia de consejeras y consejeros independientes en los Consejos de Administración fomentan el desempeño ambiental, social y de gobernanza.
Limitaciones de investigación Este estudio se centra en los atributos del consejo de administración a partir de una muestra de empresas no financieras cotizadas españolas.
Originalidad/valor Además, los resultados obtenidos ayudan a explicar la literatura previa sobre el gobierno corporativo, así como la sostenibilidad y las muestras obtenidas son relevantes para investigadores y académicos.
Citas
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