Beatriz Aibar-Guzmán
Biographic Data
| ID | 6178877 |
|---|---|
| NAME | Beatriz Aibar-Guzmán |
| GIVEN NAMES | Beatriz |
| FAMILY NAME | Aibar-Guzmán |
| SIGNATURE | AIBAR-GUZMÁN B |
| AFFILIATIONS | Universidade de Santiago de Compostela |
| ORCID | 0000-0001-7410-5997 |
| VERIFIED | Yes |
| TOTAL WORKS | 9 |
| TOTAL CITATIONS | 3 |
| WORKS AS AUTHOR | 9 |
| 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…
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 …
Labour Practice, Decent Work and Human Rights Performance and Reporting
This paper uses a sample of 1243 international firms for the period 2013–2017 to analyse the effect that a greater presence of women in management teams has on business behaviour in relation to labour and human rights, and the mediating role of improved performance in these rights on corporate transparency. The results show that gender diversity in management teams is positively associated with performance in relation to labour and human rights, …
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…
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
Labour Practice, Decent Work and Human Rights Performance and Reporting
This paper uses a sample of 1243 international firms for the period 2013–2017 to analyse the effect that a greater presence of women in management teams has on business behaviour in relation to labour and human rights, and the mediating role of improved performance in these rights on corporate transparency. The results show that gender diversity in management teams is positively associated with performance in relation to labour and human rights, …
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…
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 …
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 (5 works) · Corporate Social Responsibility Reporting (5 works) · Environmental Sustainability in Business (5 works) · Political science (5 works) · Corporate governance (4 works) · Accounting (3 works) · Economics (3 works) · Energy, Environment, Economic Growth (3 works) · Finance (3 works) · Law (3 works)