Programa del congreso

This work presents a theoretical perspective based on a bibliometric analysis of the research on intellectual capital and environmental sustainability (IC&ES) during the period 1990-2022. With the Web of Science as reference database, 291 valid documents were collected and examined through a performance bibliometric analysis, and a science mapping analysis based on co-word bibliographic networks, using SciMAT as an analytical tool. This study provides an overview of the IC&ES literature from a holistic perspective that allows to assess the growing attention that scholars pay to this research topic. Through an in-depth analysis, the specific themes and thematic areas that constitute the IC&ES literature are identified, along with their evolution dynamics and relationships, and cross-fertilizing areas. The main contribution is identifying four thematic areas -Showing, Inventing, Profiting, and Greening- that reflect the focus and connections of IC&ES publications. These cross-fertilizing domains paves the way for new contributions and new research avenues.

In light of increasing attention to the tensions between economic, environmental, and social sustainability, we address the gap on how the interplay between these dimensions of sustainability orientation (SO) affects organizational resilience (OR) in different institutional contexts. Specifically, this work analyzes the role of environmental and social SO in driving economic SO towards OR in contexts with different levels of institutional commitment. The empirical study is conducted on two samples of cultural tourism companies: 238 from Peru and 223 from Spain. The results show a total mediating effect of environmental and social SO between economic SO and OR in Spain, where there is a higher institutional commitment to sustainability. However, in a context of lower institutional commitment, such as Peru, a partial mediating effect of environmental SO is observed, with a direct effect of economic SO remaining. Companies should adopt a holistic view of sustainability, connecting and integrating its dimensions to improve their OR. Institutions should enhance their commitment to environmental and social sustainability to strengthen the driving role of these strategies in making companies more.

Institutional investors increasingly hold substantial stakes across competing firms in various industries, creating a landscape where competitors often share multiple investors. While agency theory has primarily emphasized the financial advantages of common ownership for investors, its socio-environmental implications remain contentious. Drawing on stakeholder theory, this study proposes that common ownership can strengthen the positive relationship between institutional investors and corporate environmental performance. Using a quantitative research design with 9,229 firm-year observations from the S&P 1500 index between 2005 and 2021, we find that both high and medium levels of common ownership enhance this positive relationship. In contrast, low levels of common ownership are associated with a negative relationship. These findings advance our understanding of how institutional and common ownership influence firms' environmental performance. The study offers a theoretical and practical framework for leveraging common ownership to align shareholder interests, corporate actions, and broader societal and environmental goals.

Growing concerns about ESG issues raise questions about the effects of ESG policies on competitiveness, especially in sectors such as the hospitality industry that have a strong environmental impact and a large contribution to global GDP. Building on the Campbell-Shiller identity and a characterization of investor preferences that explicitly accounts for ESG tastes, we study the effects of ESG performance on the unconditional and conditional cost of equity and dividend growth of the lodging sector. Our results show that lodging companies with better ESG performance benefit from lower costs of equity, both unconditional and conditional on ESG information, but these lower discount rates come at the cost of lower future dividend growth. In any case, taken together, our results suggest that, for green lodging firms, potential competitiveness losses resulting from ESG policies are partially mitigated by the benefits derived from lower discount rates. Remarkably, these patterns completely vanish for brown lodging companies, suggesting the presence of a threshold in corporate ESG performance beyond which benefits from reductions in discount rates emerge. Furthermore, in order for unlisted accommodation companies to benefit from these lower discount rates, public authorities should encourage concentration in the lodging sector, while promoting access to secondary markets.

El aseguramiento de la sostenibilidad y la transparencia en la información corporativa son cada vez más relevantes en los ámbitos académico y empresarial. Sin embargo, la revisión de literatura enfrenta desafíos debido a la dispersión de información y la dependencia de motores de búsqueda tradicionales basados en metadatos.

Este estudio desarrolla un sistema basado en Retrieval-Augmented Generation (RAG) para la verificación de información, permitiendo búsquedas en el contenido completo de los documentos. Se presentan dos modalidades: una manual, donde el usuario personaliza filtros y parámetros, y una automatizada con agentes RAG, que optimiza la consulta ajustando índices y refinando resultados.

A partir del análisis de 23 artículos científicos, la herramienta mejora la rapidez y precisión en la recuperación de información, superando las limitaciones de los métodos tradicionales. La investigación se alinea con la integración de LLMs y RAG en el análisis académico, optimizando la búsqueda en sostenibilidad y responsabilidad social corporativa.