Programa del congreso

In the last decade, the role of democratic systems in shaping corporate behavior has gained interest among scholars, also as a way of establishing accountability and legitimacy mechanisms for companies. Based on corporate citizenship and institutional approach, the aim of this research is to analyze the impact of democracy through formal (e.g., electoral process pluralism, functioning of government, and civil liberties) and informal (e.g., political culture and political participation) political institutions on CSR practices.

Based on a sample of 27,698 observations from 2016 to 2023, covering 4,073 companies across 71 different countries, our results confirm that companies headquartered in democratic systems with robust electoral processes, strong civil liberties, and high political participation show better CSR practices. Furthermore, our findings reveal that companies operating in countries with poorly functioning governments also tend to have better CSR practices. These results highlight the impact of democracies on CSR engagement, confirming the role of political institutions in firms' behavior.

The growing importance of Environmental, Social, and Governance (ESG) factors has reshaped corporate strategies and their role in fostering innovation. This study explores the relationship between ESG orientation—both environmental and social—and innovation, emphasizing both the direct impact of corporate cooperation on innovation and its moderating role in the ESG-innovation nexus. Using data from the Spanish Technological Innovation Panel (PITEC), we provide empirical evidence that ESG orientation significantly enhances innovation outcomes. Furthermore, our findings demonstrate that cooperation independently contributes to higher levels of innovation, while also amplifying the positive effects of ESG practices. Specifically, companies that integrate ESG practices and actively engage in collaborative initiatives exhibit superior innovation performance, particularly in complex areas such as environmental technologies. The study offers valuable insights for businesses aiming to integrate sustainable practices and for policymakers seeking to promote innovation through ESG frameworks.

• Objective: This study evaluates the impact of green training on corporate environmental behavior, with a focus on the mediating role of employee green motivation. In light of the growing importance of sustainability in business practices, the research aims to understand how green training influences employee engagement in environmentally responsible practices and its broader organizational implications.

• Approach: The study adopts a mixed-method approach, combining quantitative data from a survey of 136 Spanish employees with qualitative insights from five focus groups. This dual methodology enables a comprehensive analysis of the interplay between green training, employee motivation, and environmental behavior

• Results: Findings reveal that green training significantly enhances employee participation in sustainable practices, with green motivation emerging as a critical mediator in this relationship. Specifically, most of participants reported a stronger commitment to environmentally responsible behavior following training. However, individual efforts alone are insufficient.

• Contribution: This research advances the understanding of green training’s role in fostering sustainable organizational practices by extending existing models of employee motivation to incorporate green behavior. Practical implications emphasize the integration of green training into corporate sustainability strategies and the alignment of employee motivation with environmental objectives.

Next Generation EU (NGEU) funds provide a transformative response to the economic challenges posed by the COVID-19 pandemic and offer Spain an unprecedented opportunity to drive industrial modernization, regional cohesion, and long-term resilience. This study examines the allocation and impact of these funds, focusing on three key objectives: analyzing budget execution across regions and identifying disparities, exploring the characteristics and distribution of financial support among industrial beneficiaries, and evaluating the criteria that guide grant allocation and their implications. Based on data from the ELISA and SABI databases, the findings reveal that the grants have been mainly directed toward supporting financially vulnerable companies, while also prioritizing investments in sustainability, digital transformation, and circular economy projects. Despite these efforts, significant regional disparities in the resolution of funds remain key obstacles to achieving equitable development across Spain. This study combines several theories to emphasize the transformative potential of NGEU funds, and offers practical recommendations for policymakers to improve fund allocation and promote inclusive economic growth.