Cristina Aibar-Guzmán
Biographic Data
| ID | 6178876 |
|---|---|
| NAME | Cristina Aibar-Guzmán |
| GIVEN NAMES | Cristina |
| FAMILY NAME | Aibar-Guzmán |
| SIGNATURE | AIBAR-GUZMÁN C |
| AFFILIATIONS | Universidade de Santiago de Compostela |
| ORCID | 0000-0002-1229-9631 |
| VERIFIED | Yes |
| TOTAL WORKS | 10 |
| TOTAL CITATIONS | 3 |
| WORKS AS AUTHOR | 10 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2020 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 1 |
SDG Reporting by Local Governments
This study conducted a systematic literature review of 15 articles on local government reporting on sustainable development goals (SDG), published in Scopus-indexed journals between 2015 and 2025. The findings reveal that research on this topic is relatively limited, with most papers appearing since 2023. Research is predominantly grounded in institutional and legitimacy theory. Empirical studies focusing on Southern European countries dominate t…
Value Creating Corporate Social Responsibility Strategies of Family and Non-Family Firms
This paper presents a study on how corporate social responsibility (CSR) strategies create value amongst family and non-family firms. Additionally, in our study, we considered the moderating effect of independent directors on the relationship between CSR and firm value. Based on data drawn from companies operating in 61 countries over an 11-year period (i.e. from 2010 to 2020), our findings demonstrate that non-family firms derive market benefits…
Women in the C‐Suite and Carbon Mitigation Actions
Achieving carbon neutrality by 2050 requires the implementation of ambitious policies and initiatives to reduce carbon emissions at the corporate level, which typically requires strong commitment from the top management team. This study examines to what extent greater female representation on top management teams leads to the development of a more advanced and integrated carbon reduction strategy, and how the context of crisis and uncertainty ari…
Benchmarking and non-financial disclosure
The benefits of climate tech
This study analyses the impact of investment in climate change mitigation innovations and technologies on companies, both from a financial and reputational viewpoint, as well as in terms of their environmental performance. We also investigate the moderating effect of institutional investors on the relationship between climate change mitigation investments and firm performance, considering their presence in shareholdings and their typology. We arg…
The 2030 Agenda in Spanish local entities
This article examines the influence of the political ideology of the governing party on the commitment of the city council to the Sustainable Development Goals (SDGs) and the disclosure of information in this regard. The effect of the level of political fragmentation in the city council is also analyzed. The results obtained through the content analysis of the information related to the 2030 Agenda disclosed on the websites of 102 municipalities …
The 2030 Agenda in local entities
This study analyses the influence of the gender of elected officials on the level of disclosure of information about the Sustainable Development Goals (SDGs) by Spanish local governments, using a binary gender classification (man/woman). The results obtained from the websites of 102 municipalities from 2016 to 2021 reveal that the fact that the mayor is a woman has a positive and significant effect on the disclosure of SDG information, while the …
Assurance of corporate social responsibility reports
Recent research shows the existence of a selective corporate social responsibility (CSR) disclosure strategy that creates a gap between CSR disclosure and actual performance. These CSR decoupling practices compromise the credibility of CSR reports and have triggered a demand for the adoption of credibility enhancement mechanisms, such as adherence to the global reporting initiative (GRI) reporting guidelines, and the external assurance of CSR rep…
Do codes of conduct really mean a change in corporate practices with regard to human rights? Evidence from the largest garment companies worldwide
Media coverage of abuse and human rights violations throughout global corporations’ value chains has focused stakeholders’ attention on these events leading global corporations to insert the human rights agenda into their social responsibility politics. Using media agenda setting theory and legitimacy theory, this paper focuses on the five largest garment companies worldwide (namely, Inditex, Primark, H&M, Gap Inc., and Fast Retailing) which betw…
The effect of institutional ownership and ownership dispersion on eco-innovation
The 2030 Agenda in local entities
This study analyses the influence of the gender of elected officials on the level of disclosure of information about the Sustainable Development Goals (SDGs) by Spanish local governments, using a binary gender classification (man/woman). The results obtained from the websites of 102 municipalities from 2016 to 2021 reveal that the fact that the mayor is a woman has a positive and significant effect on the disclosure of SDG information, while the …
The 2030 Agenda in Spanish local entities
This article examines the influence of the political ideology of the governing party on the commitment of the city council to the Sustainable Development Goals (SDGs) and the disclosure of information in this regard. The effect of the level of political fragmentation in the city council is also analyzed. The results obtained through the content analysis of the information related to the 2030 Agenda disclosed on the websites of 102 municipalities …
The effect of institutional ownership and ownership dispersion on eco-innovation
Assurance of corporate social responsibility reports
Recent research shows the existence of a selective corporate social responsibility (CSR) disclosure strategy that creates a gap between CSR disclosure and actual performance. These CSR decoupling practices compromise the credibility of CSR reports and have triggered a demand for the adoption of credibility enhancement mechanisms, such as adherence to the global reporting initiative (GRI) reporting guidelines, and the external assurance of CSR rep…
Do codes of conduct really mean a change in corporate practices with regard to human rights? Evidence from the largest garment companies worldwide
Media coverage of abuse and human rights violations throughout global corporations’ value chains has focused stakeholders’ attention on these events leading global corporations to insert the human rights agenda into their social responsibility politics. Using media agenda setting theory and legitimacy theory, this paper focuses on the five largest garment companies worldwide (namely, Inditex, Primark, H&M, Gap Inc., and Fast Retailing) which betw…
The benefits of climate tech
This study analyses the impact of investment in climate change mitigation innovations and technologies on companies, both from a financial and reputational viewpoint, as well as in terms of their environmental performance. We also investigate the moderating effect of institutional investors on the relationship between climate change mitigation investments and firm performance, considering their presence in shareholdings and their typology. We arg…
The 2030 Agenda in Spanish local entities
This article examines the influence of the political ideology of the governing party on the commitment of the city council to the Sustainable Development Goals (SDGs) and the disclosure of information in this regard. The effect of the level of political fragmentation in the city council is also analyzed. The results obtained through the content analysis of the information related to the 2030 Agenda disclosed on the websites of 102 municipalities …
The 2030 Agenda in local entities
This study analyses the influence of the gender of elected officials on the level of disclosure of information about the Sustainable Development Goals (SDGs) by Spanish local governments, using a binary gender classification (man/woman). The results obtained from the websites of 102 municipalities from 2016 to 2021 reveal that the fact that the mayor is a woman has a positive and significant effect on the disclosure of SDG information, while the …
Value Creating Corporate Social Responsibility Strategies of Family and Non-Family Firms
This paper presents a study on how corporate social responsibility (CSR) strategies create value amongst family and non-family firms. Additionally, in our study, we considered the moderating effect of independent directors on the relationship between CSR and firm value. Based on data drawn from companies operating in 61 countries over an 11-year period (i.e. from 2010 to 2020), our findings demonstrate that non-family firms derive market benefits…
Women in the C‐Suite and Carbon Mitigation Actions
Achieving carbon neutrality by 2050 requires the implementation of ambitious policies and initiatives to reduce carbon emissions at the corporate level, which typically requires strong commitment from the top management team. This study examines to what extent greater female representation on top management teams leads to the development of a more advanced and integrated carbon reduction strategy, and how the context of crisis and uncertainty ari…
Benchmarking and non-financial disclosure
SDG Reporting by Local Governments
This study conducted a systematic literature review of 15 articles on local government reporting on sustainable development goals (SDG), published in Scopus-indexed journals between 2015 and 2025. The findings reveal that research on this topic is relatively limited, with most papers appearing since 2023. Research is predominantly grounded in institutional and legitimacy theory. Empirical studies focusing on Southern European countries dominate t…
Business (6 works) · Political science (6 works) · Environmental Sustainability in Business (5 works) · Corporate Social Responsibility Reporting (4 works) · Economics (4 works) · Law (4 works) · Accounting (3 works) · Corporate governance (3 works) · Corporate social responsibility (3 works) · Energy, Environment, Economic Growth (3 works)