Los ODS en España: contribución y características empresariales

  • Roberto Fernández-Gago Universidad de León (Departamento de Dirección y Economía de la Empresa)
  • José-Luis Godos-Díez Universidad de León (Departamento de Dirección y Economía de la Empresa)
  • Angel Morán-Muñoz Universidad de León (Departamento de Dirección y Economía de la Empresa)
  • Laura Cabeza-García Universidad de León (Departamento de Dirección y Economía de la Empresa)

DOI:

https://doi.org/10.37610/84.680

Publicado

10-12-2024

Resumen

El objetivo del presente trabajo es analizar el compromiso empresarial en materia de ODS de las empresas españolas no cotizadas, apenas consideradas en estudios previos, así como identificar las posibles variables relacionadas con este compromiso.  Adicionalmente, se han buscado diferencias en base a características empresariales escasamente estudiadas en este ámbito. Nuestros resultados sugieren que aún hay margen de mejora a la hora de implantar los ODS a nivel empresarial en España y ponen de manifiesto que existe una asociación positiva entre tamaño empresarial, activos intangibles, actividad internacional y ser una empresa pública, con el compromiso en materia de ODS.

Palabras clave:

Objetivos de Desarrollo Sostenible (ODS), sostenibilidad, características empresariales, España, empresas no cotizadas

Agencias de apoyo

  • Este artículo se enmarca dentro del trabajo realizado para el Proyecto PID2022-137379NB-I00 (Ministerio de Ciencia e Innovación).

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