Programa del congreso

Firms’ environmental sustainability is particularly relevant for the tourism sector, given its strategic importance in the global economy, its role in protecting the environment and its link to the 2030 Agenda¬. The integration of sustainable practices within this sector not only addresses pressing environmental current challenges but also enhances the long-term viability of tourism businesses. In this context, this paper studies how disclosure on material environmental issues impact on the performance of listed tourism companies over the period 2012-2023. The disclosure of Sustainability Accounting Standards Board (SASB) accounting metrics may increase investor confidence and improve firms’ market valuation. In addition, we analyse if countries’ legal system may moderate this impact. The results of a GMM model indicate that tourism companies that report on material environmental issues show higher market value, being the effect significantly stronger in countries with a common law legal system. This empirical study provides a valuable insight into the importance of material corporate environmental disclosure for managers and investors.

La lesión medular es una condición médica que transforma la vida de las personas, generando desafíos físicos, emocionales, sociales y económicos. Este trabajo tiene como objetivo avanzar en la identificación de las necesidades de las personas afectadas y profundizar en cómo la falta de respuesta a estas necesidades impacta en su independencia, autonomía y en la de su entorno cercano. Para ello, aplicamos un análisis de contenido reflexivo inductivo (RCA) a la información obtenida de un grupo focal de personas lesionadas, profesionales y familiares. Los resultados revelaron que las necesidades sociosanitarias, la personalización de tratamientos y la compatibilidad de prestaciones son áreas críticas que requieren atención prioritaria. La insuficiencia de recursos y la desconexión entre políticas públicas y necesidades dificulta significativamente la adaptación y reintegración de las personas con lesión medular. Algunas de ellas desean reincorporarse con normalidad al ámbito sociolaboral, y enfrentan barreras estructurales como la incompatibilidad entre trabajo y ayudas económicas, limitando su participación plena en la sociedad. Esta investigación subraya la urgencia de incluir la visión de los afectados en el diseño de políticas inclusivas y adaptadas.

Objectives: This study examines employee psychological well-being (PWB) by integrating organizational trust and cooperation-based work climate with Self-Determination Theory (SDT) to assess their impact on three basic psychological needs: autonomy, competence, and relatedness. Using data from the 2021 European Working Conditions Survey (EWCS), we test a model that conceptualizes organizational trust and a cooperation-based work climate as essential for fulfilling these psychological needs and promoting employee PWB.

Theoretical Framework: Organizational trust and cooperation-based work climate with Self-Determination Theory (SDT).

Methodology: Descriptive, correlational, and mediational analyses using SPSS and JASP software were conducted to explore the relationships among the study variables, with additional moderation analysis to examine the role of gender

Results/Implications: Our analysis, based on a sample of 736 tourism sector employees, demonstrates that the proposed model exhibits strong predictive capabilities for PWB, outperforming individual models of trust or SDT alone. The findings underscore the significant role of organizational trust and cooperation in fulfilling psychological needs and, consequently, enhancing PWB. This research provides critical insights into the importance of supportive work climates for employee satisfaction and service quality, particularly in the dynamic tourism sector, and offers valuable guidance for industry leaders seeking to foster healthier and more productive workplaces.

In this research, we empirically analyse the cognitive theory, adopting a cross-fertilizing framework by blending cognitive frames for sustainability (Hahn et al., 2024) and cognitive dynamic managerial capabilities (Teece, 2007; Helfat and Martin, 2014; Helfat and Peteraf, 2015) to explore the effect of green director appointment in the board of directors on fostering environmental strategic change and the paradoxical firm’s economic and environmental performance. We empirically test three hypotheses and two sub-ones in a sample of companies belonging to the S&P 500 in a longitudinal analysis from 2022-2012. Our results show that the appointment of a green director in the BOD promotes strategic change towards corporate environmentalism. Showing the existence of a paradoxical framework in environmental sustainability (Hahn et al., 2014). Furthermore, from a cognitive dynamic managerial perspective, we frame green director appointment as the sensing cognitive capability, and the consequent improvements in environmental innovation and performance as the implementation of seizing and reconfiguring cognitive capabilities.