Artículos UIC 200 https://hdl.handle.net/10259/8887 2026-04-27T17:24:43Z Two Versions for the Same Story: Restatements and Assurance of Sustainability Reporting https://hdl.handle.net/10259/8906 Two Versions for the Same Story: Restatements and Assurance of Sustainability Reporting García Torea, Nicolás Artículo de revisión 2019-01-01T00:00:00Z The lines that divide: Board demographic faultlines and proactive environmental strategy https://hdl.handle.net/10259/8905 The lines that divide: Board demographic faultlines and proactive environmental strategy Arena, Claudia; García Torea, Nicolás; Michelon, Giovanna Manuscript Type:The manuscript is of an empirical nature.Research Question/Issue:The current ecological crisis requires boards of directorsto tackle environmental concerns and manage dependencies with the external envi-ronment in highly dynamic conditions. Proactive environmental strategies (PESs) seekto establish alternative and innovative processes and products that create new mar-ket opportunities. By mobilizing the notion of board demographic faultlines, weinvestigate their link with PESs and the influence of the internal board dynamics andenvironmental factors on this relationship.Research Findings/Insights:The multilevel regression analysis of a 7-year sample ofUK boards reveals that demographic faultlines hinder their information processing inadopting PESs. The results also show that the negative relationship between demo-graphic faultlines and PESs is attenuated by the social similarity of the CEO and chairin the same subgroup and by the financial materiality of the natural environment.Theoretical/Academic Implications:This study draws on faultline theory to analyzehow the structure of board diversity through the alignment of multiple directors'demographic attributes affects board dynamics by creating polarized boards thatshape sustainability decisions. This study underscores the disruptive effect of havingsocially distanced subgroups within the board and the salience of board leaders'social similarity and environmental factors in attenuating their dysfunctional effects.Practitioner/Policy Implications:Board diversity is considered key to improvingboard decision-making. By situating our empirical investigation in a country with acorporate governance model that fosters diversity in a dual leadership board struc-ture that has influenced other countries' governance models, this study providesinsights for policymakers and market participants on the unintended effects of theglobal call for board diversity on firms' proactive environmental stance. Our resultscall for establishing procedures to incentivize board socialization and facilitate direc-tors' information processing. 2024-02-01T00:00:00Z Bridging the Understanding of Sustainability Accounting and Organizational Change https://hdl.handle.net/10259/8904 Bridging the Understanding of Sustainability Accounting and Organizational Change García Torea, Nicolás; Larrinaga González, Carlos; Luque Vílchez, Mercedes The role of sustainability accounting in promoting organizational change toward more sustainable practices is a relevant area of research for both accounting and organization studies. Despite the interdisciplinary nature of this topic, while accounting research was imagining and exploring the transformative potential of social and environmental accounting practices since the inception of this activity, scholars in organization studies have recently developed a more general interest in this matter. This article aims to review how the association between sustainability accounting and reporting and sustainable organizational change has been examined in both disciplines to elaborate on some potential bridges to foster the creation of an interdisciplinary research field around this association, where a fertile conversation could develop. The mapping of this literature prompts us to propose five bridges around: how accounting and reporting are conceived; the direction of causality between sustainability accounting and organizational change; the assemblage of explanatory factors; theoretical foundations; and research methods. 2022-03-01T00:00:00Z Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition https://hdl.handle.net/10259/8903 Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition Esteban Arrea, Rosa; García Torea, Nicolás Purpose: This paper aims to study companies’ strategic responses to regulative institutional pressures on sustainability reporting. Particularly, it investigates the role of multiple stakeholder demands in shaping corporate responses to Law 11/2018 that transposes the EU Non-Financial Reporting Directive in Spain. 2022-03-01T00:00:00Z