AIBAR GUZMÁN , Cristina

Considering the key role that companies must play to achieve the Sustainable Development Goals (SDGs), this paper aims to analyze the effect of the presence of two types of institutional investors (governments and pension funds) in large companies' ownership structure on the alignment of their sustainability strategy towards the 2030 Agenda as...

Based on a sample of 4,089 multinational companies over the period 2015–2018, this study analyses the role that women leaders play in relation to the implementation of sustainability strategies to achieve the Sustainable Development Goals (SDGs), and whether this role depends on the proportion of female presence in management teams. The results...

In the last decade the achievement by public entities of the total quality in their activity has occupied a main place between the objectives of the organizational and operational reforms framed in the model of New Public Management. In this line, the aim of this paper is double. In first place we seek to contribute to discussion about...

Dada a relação de dependência existente entre a contabilidade nacional e a contabilidade pública, a elaboração da informação macroeconómica de acordo com os critérios estabelecidos pelo SEC 95 requer, por sua vez, que a informação que proporciona a contabilidade pública também seja elaborada em consonância com estes critérios. Tal pressupõe a...