Conference Agenda

The implementation of ESG criteria has become increasingly relevant for firms engaged with the process of continuously adjusting their culture, leadership, and governance to the process of digital transformation. Using insights from dynamic capabilities literature, we investigate the relationship between this dynamic capability, called digital maturity and ESG performance. We use data collected through a survey conducted on manufacturing and service sector Spanish firms selected from the SABI database to test our models. We find that digital maturity has a positive effect on the firm’s ESG performance, and that this relationship is positively mediated by the firm’s sustainable innovation. We comment on these findings for literature on dynamic capabilities, digital transformation, and sustainability.

El objetivo de esta comunicación es presentar el análisis de las necesidades de las empresas del sector turístico en su transición a la economía circular. Las necesidades se estructuran en las actividades que las empresas del sector desean implementar, mientras que deben hacer frente a diferentes barreras sobre las que no siempre tienen capacidad de influencia.

El marco teórico se centra en dos grupos de teorías en el área de la economía circular, que son el modelo de las Rs y el de las barreras a la economía circular, tanto internas como externas a las empresas.

La metodología utilizada para conocer las necesidades de las empresas es el focus group, con la participación de directivos de las empresas del sector con experiencia en economía circular.

Los resultados muestran que las empresas han avanzado en las actividades que realizan, principalmente en la medición previa a la reducción de su huella, en la reducción en el uso de recursos y en la recuperación de desechos. La principal barrera encontrada es la cultural.

The aim of this paper is to analyze the antecedents of Research Irresponsible Behavior, including scientific misconduct (fabrication, falsification and plagiarism) as well as research questionable practices. We rely on organizational irresponsibility theory and propose a model that includes national, organizational and individual antecedents that may help to explain the likelihood of Research Irresponsible Behavior and the chance of retraction. Understanding the antecedents at these three levels may help to achieve better and more reliable scientific research providing barriers and levers that improve the honesty and professionalism of researchers.

-Objectives: This study analyzes whether there is a gender pay gap on the board of directors by examining both the board as a whole and each of the director categories.

- Theoretical framework: Gender equity in the board entails two aspects: representation and compensation. The present study analyses the second aspect of gender equity in the boards of Spanish companies.

- Methodology: We used a sample consisting of 3,728 director-year observations corresponding to 54 Spanish listed firms during 2013-2018. In order to determine if there is a gender gap in the remuneration received by board members, we control for individual characteristics of the board members, the type of position held as well as the characteristics of the company and its corporate governance system. In addition to OLS regressions, we use entropy balanced regressions to correct sample selection bias and endogeneity problems.

- Results: Results suggest that female board members receive approximately 9% less remuneration than their male counterparts (adjusted gender pay gap). By director category, the adjusted gender pay gap for proprietary directors is around 19%; in the case of executives, the significance of the gender pay gap is very marginal; and the independent director is the category with the greatest gender equity.