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El artículo muestra una investigación conjunta sobre el consejo de administración de los bancos y sus prácticas en materia de responsabilidad social corporativa. Así, diversas características del consejo de administración de los bancos, concretamente la independencia y diversidad, pueden impactar en su compromiso socialmente responsable. Haciendo uso de una muestra de 159 bancos pertenecientes a nueve países para el periodo 2004-2010, nuestra evidencia sugiere que los bancos caminan por una senda de comportamiento socialmente responsable vinculado a la independencia y diversidad del consejo.

The importance of introducing a new sustainable development paradigm to safeguard the entire planet is now undisputed. One of the tools aiming to respond to this need consists of the Sustainable Development Goals (SDGs) contained within the 2030 Agenda. Businesses play a crucial role in achieving these objectives and must prove themselves to be active actors in promoting sustainable practices. However, the integration of these objectives within their business models turns out to be a complex operation, which requires numerous skills and resources. This paper consists of a systematic literature review on the topic of research on the SDGs in the areas of business, management and accounting with the aim of identifying the barriers facing communities and tools to support companies in this process, as well as possible areas for improvement. Furthermore, it allows us to identify gaps on which future research should focus. To achieve this aim, papers related to the 2030 Agenda and the SDGs published in journals indexed in the Scopus database between January 2015 and June 2024 were analysed. The results demonstrated a great heterogeneity within the research area and the emergence of some important concepts, such as the circular economy, artificial intelligence and Industry 4.0, and some recurring themes, such as the role of stakeholders in achieving the SDGs and the financial and non-financial benefits of SDG strategies and practices. [ABSTRACT FROM AUTHOR]

The need to develop environmentally respectful business activities has led academics to propose the circular economy (CE) as a more sustainable production and consumption model than the linear model, where interest groups demand greater disclosure of information that makes it possible to evaluate the business transition towards the CE. Also, the planetary boundaries framework provides thresholds for different natural processes that are affected by business activities, so in this research, we link the CE to planetary boundaries by designing a score, and we analyse the presence of female directors and the role women play in the presentation of CE information that attends to planetary boundaries. We also examine the effect that national cultures characterized by high power distance and masculinity can have on their performance. We use a sample of 832 companies around the world from 2011 to 2020. The results show that women directors promote the presentation of CE information at a global level and disaggregated by CE issues, framed within planetary boundaries—a relation that is reinforced in societies with high power distance. [ABSTRACT FROM AUTHOR]

The sustainable development goals (SDGs) are a guide for caring for the planet, guaranteeing the fundamental rights of its inhabitants and shaping sustainable economic growth. In the current context, characterised by great challenges and geopolitical conflicts, the figure of the CEO is key to driving the necessary transformation of companies and the prioritisation of their commitment to the current challenges of the world we live in. In this regard, the aim of this paper is to deepen current knowledge on the role of CEO visionary leadership in shaping inclusive and sustainable business models aligned with the goals of the 2030 Agenda. For the period 2019–2022, we study the information reported by the top 3910 companies worldwide on their contributions to the SDGs and analyse whether these commitments are determined by the structural power of the CEO within these companies. The results obtained confirm previous arguments, contradicting some of the previous evidence. In this sense, our findings show that the information disclosed by companies in relation to projects aligned with the SDGs is positively associated with leadership figures who wield power that allows them to influence the agenda and decisions made by the board of directors. The influence of leaders is reinforced in scenarios where companies excel in sustainability performance. [ABSTRACT FROM AUTHOR]

The effort to close the gender gaps in employment is one of the priorities worldwide to help address the disparity that exists between men and women in terms of rights and opportunities and to grow the economy in a sustainable way. Several academics and international organizations are interested in understanding its evolution, as well as the reasons and consequences of its existence. In this sense, the crisis alters the labor markets, affecting male and female employment ratios to varying degrees. To determine the foundations and consequences of the COVID‐19 in the labor sphere: we first discuss the most relevant international analysis of employment in pre‐and post‐COVID‐19 times. Second, we synthesize the state of the art of the most relevant literature on gender gap in employment and its drivers, especially those related to the impact of the coronavirus. To achieve this, we revised 731 papers since 1989 until January 2024. The reports of different organizations, as well as scientific studies indicate that the coronavirus has represented a setback for female empowerment. This is evident in higher rates of destroyed employment due to the pandemic impact on more feminized sectors, and women have assumed greater responsibilities at home compared to males. With a sample of 394 articles published between 2020 and January 2024, we employed a bibliometric approach to understand the evolution of scientific research on the subject. Our results provide a theoretical and conceptual framework that facilitates academic progress in understanding gender inequality, as well as practical guidance in identifying gaps. [ABSTRACT FROM AUTHOR]

In addressing the challenges of climate change (CC), companies face the difficult task of reconciling long‐term environmental goals and short‐term financial interests. In this paper, we argue that that effective climate governance enables companies to balance both objectives, supporting a business case for CC action. For a sample of 832 multinationals for the period 2011–2020, the findings show that effective climate governance leads to higher corporate financial performance (FP) and this relationship is strengthen by better climate performance. Furthermore, effective climate governance is driven by the ownership of long‐term institutional investors, whose positive influence is reinforced by homogeneous distribution of their ownership. We provide a broad analytical framework that considers the determinants and effects of climate governance, from which theoretical and practical implications can be derived. [ABSTRACT FROM AUTHOR]

All industries depend on natural capital assets and ecosystem services, either directly, through their supply chains, or through their investments. Companies are therefore challenged to reorient their production systems and turn the conservation and sustainable use of biodiversity into an opportunity for sustainable economic development. In this paper, we analyze the interest of institutional investors in these corporate policies through the role they play in the disclosure that companies make about them. For a balanced data panel of 8,320 firm‐year observations from 832 global companies operating in different sectors of activity over the period 2011–2020, the results obtained indicate that institutional investors, especially those with investment a long‐term investment horizon, are interested in biodiversity commitments and exercise their demand for information on these initiatives through their representatives on the board of directors. Furthermore, we show that companies are rewarded for disclosing relevant information on business policies, biodiversity management, and the valuation of ecosystem services in the value chain. [ABSTRACT FROM AUTHOR]