The global sustainability indices most used by companies (FTSE4Good, CDP, MSCI, Goldman Sachs, SUSTAINALYTICS, DJSI) dedicate part of their analysis to corporate governance aspects, as the correlation between the governance dimension and the success of sustainability has been empirical demonstrated. Despite this unanimity on including governance aspects, the indices do not share a common methodology, questionnaire or objectives. It is, therefore, difficult to obtain an overall vision of what aspects relating to corporate governance have greater impact on sustainability.The opportunity for research lies in conducting a critical review of the perspective that sustainability indices currently offer on the corporate governance dimension in order to find out, due to the absence of a common methodology, if questions are being asked on all of the variables that should be considered, or if ...

The global sustainability indices most used by companies (FTSE4Good, CDP, MSCI, Goldman Sachs, SUSTAINALYTICS, DJSI) dedicate part of their analysis to corporate governance aspects, as the correlation between the governance dimension and the success of sustainability has been empirical demonstrated. Despite this unanimity on including governance aspects, the indices do not share a common methodology, questionnaire or objectives. It is, therefore, difficult to obtain an overall vision of what aspects relating to corporate governance have greater impact on sustainability.The opportunity for research lies in conducting a critical review of the perspective that sustainability indices currently offer on the corporate governance dimension in order to find out, due to the absence of a common methodology, if questions are being asked on all of the variables that should be considered, or if ...

In recent years, corporate governance and corporate social responsibility have come closer in academic research, and especially on sustainability indexes. In fact, the most significant indexes handle the matter of corporate governance along with other environmental and social criteria. The purpose of this study is to find out if all the variables included in the corporate governance dimension on the above mentioned indicators are equally relevant and material for both corporate social responsability and corporate governance. To carry out the study, a sample of academics and professionals from Spanish universities and businesses sector was taken. We defend the plausible hypothesis that not all items included within corporate governance dimension on sustainability indexes are homogeneous and interchangeable and, therefore, equally relevant. As a result, the measurements provided by these i...

In recent years, corporate governance and corporate social responsibility have come closer in academic research, and especially on sustainability indexes. In fact, the most significant indexes handle the matter of corporate governance along with other environmental and social criteria. The purpose of this study is to find out if all the variables included in the corporate governance dimension on the above mentioned indicators are equally relevant and material for both corporate social responsability and corporate governance. To carry out the study, a sample of academics and professionals from Spanish universities and businesses sector was taken. We defend the plausible hypothesis that not all items included within corporate governance dimension on sustainability indexes are homogeneous and interchangeable and, therefore, equally relevant. As a result, the measurements provided by these i...