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Río Solano, María Cristina del

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https://academica-e.unavarra.es/handle/2454/49855

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Río Solano

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María Cristina del

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Gestión de Empresas

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INARBE. Institute for Advanced Research in Business and Economics

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0000-0002-0901-122X

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228

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2020 - 20234
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Has files: true × Author: Bellostas Pérezgrueso, Ana José ×

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Now showing 1 - 4 of 4
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    PublicationOpen Access
    Sustainability performance indicators: definition, interaction, and influence of contextual characteristics
    (Wiley, 2020) López Arceiz, Francisco José; Río Solano, María Cristina del; Bellostas Pérezgrueso, Ana José; Enpresen Kudeaketa; Institute for Advanced Research in Business and Economics - INARBE; Gestión de Empresas
    Financial markets and investors are pushing modern firms to increase their commitment to sustainable development. Corporate sustainability refers to processes that develop from normative traditions, ethical roots, and stakeholder attitudes in such organizations. These processes require that we define suitable sustainability indicators and other measurement instruments. Therefore, this study analyzes the influence of cultural and legal contextual characteristics on the design and internal workings of such indicators. The results show that sustainability measurements are indeed shaped by cultural and legal factors. However, no unique pattern can be identified. Thus, what emerges is variation under different cultural contexts and legal systems.
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    PublicationOpen Access
    The mediating effect of sustainability strategy between sustainability committees and business performance: can persistent assessment condition this effect?
    (Emerald, 2022) López Arceiz, Francisco José; Río Solano, María Cristina del; Bellostas Pérezgrueso, Ana José; Gestión de Empresas; Enpresen Kudeaketa
    Purpose – This study aims to analyse the role of persistence in the assessments carried out by sustainability agencies in the interaction between sustainability committee characteristics, sustainability strategies and performance. Design/methodology/approach – The authors accessed a sample of European sustainable multinational and transnational companies (EMNs) for the period 2008–2017 from RobecoSAM universe. Using a set of simultaneous equation models, the authors test the effect of the sustainability committee on sustainability performance considering the sustainability strategy as a mediating element. Moreover, the authors analysed if the persistent assessment of sustainability agencies conditions the previous interaction. Findings – Persistence of the sustainability assessment performed by an external agency is necessary to support the sustainability strategy and the sustainability committee, legitimating an organization in its institutional context. Practical implications – This study provides practitioners with relevant insights into the identification of the sustainability strategy followed by an EMN and the effects associated with it can be useful for social and economic agents in decision-making processes. Social implications – A persistent assessment could be a signal over time of the evolution of organizations, reinforcing the monitoring mechanisms. It is a stimulus to EMNs as they obtain both an indicator of their levels of performance and public recognition. Originality/value – The lack of similarity in the levels of sustainable performance observed among companies can be explained by the persistence, which is an omitted variable in previous studies.
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    PublicationOpen Access
    Cultural context, organizational performance and Sustainable Development Goals: a pending task
    (AIMS Press, 2023) Bellostas Pérezgrueso, Ana José; Río Solano, María Cristina del; González Álvarez, Karen; López Arceiz, Francisco José; Gestión de Empresas; Enpresen Kudeaketa; Institute for Advanced Research in Business and Economics - INARBE
    The collaboration of private companies in the fulfillment of the Sustainable Development Goals (SDGs) is key to address global challenges of climate change, social inequality and environmental degradation. This collaboration can also boost their own organizational performance. However, the research on the relationship between SDG commitment and organizational performance remains inconclusive. The diversity of findings could stem from cross-cultural differences in corporate environments. The aim of this study, therefore, was to analyze the interaction between SDG commitment and organizational performance and to examine how this interaction is influenced by cultural factors. Using simultaneous equation modeling on a sample of 3,420 companies from 30 countries for the period 2015 to 2020, our results show that engagement with SDGs has an impact on organizational performance levels which is further enhanced by the catalytic effect of certain cultural factors.
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    PublicationOpen Access
    Innovations for sustainability in the roll-out of the sustainable development goals
    (Universidad del País Vasco, 2023) Bellostas Pérezgrueso, Ana José; Río Solano, María Cristina del; González Álvarez, Karen; López Arceiz, Francisco José; Gestión de Empresas; Enpresen Kudeaketa; Institute for Advanced Research in Business and Economics - INARBE
    Desde el año 2015, las empresas han ido adaptando sus decisiones estratégicas para alinearse con los Objetivos de Desarrollo Sostenible. Esta adaptación vendría justificada por la búsqueda de legitimidad ante la presión que ejercen los gobiernos, la sociedad civil, las organizaciones supranacionales y los mercados. Algunas empresas demuestran su compromiso con estos objetivos invirtiendo en innovaciones diseñadas para impulsar su desempeño organizacional; mientras que otras recurren a procesos de “green washing” en un intento por mantener sus niveles de rentabilidad. Invertir en innovaciones para la sostenibilidad se ha convertido en una manifestación clave del compromiso de las empresas con el desarrollo sostenible. Este estudio tiene como objetivo analizar la interacción entre el compromiso con los Objetivos de Desarrollo Sostenible, las innovaciones para la sostenibilidad y el desempeño organizacional. Para analizar esta interacción, se ha obtenido una muestra de 3.420 empresas para el período 2015 a 2020. A pesar de las mejoras significativas que las innovaciones asociadas al compromiso con los Objetivos de Desarrollo Sostenible suponen en términos de desempeño sostenible, los resultados muestran que invertir en este tipo de innovación conlleva cierto riesgo de perdidas a corto plazo. Este resultado tiene varias implicaciones. Algunas empresas pueden suscribir los Objetivos de Desarrollo Sostenible como una forma de ganar legitimidad y no por un verdadero compromiso. Por otra parte, el compromiso real con la innovación para la sostenibilidad puede atraer a inversores potenciales, siendo éste, en nuestra opinión, un fenómeno que decisores públicos y legisladores deberían potenciar.