This study examines the degree of corporate social responsibility (CSR) in the European banking sector in terms of commitment to the 2030 Agenda Sustainable Development Goals (SDGs). It also explores whether gender diversity on the board of directors can be used to differentiate between companies with different degrees of engagement with the SDGs. This question is important, given that achieving equal opportunities for women is a CSR priority for today’s companies given stakeholders’ demands. Descriptive and inferential statistical analyses are conducted using a sample of the 30 largest banks in Europe in terms of market capitalization as of 15 February 2019. Key conclusions are that most of the analyzed banks target at least one of the SDGs and that the banks that are most committed to Goals 11 (Sustainable Cities and Communities) and 13 (Climate Action) of the 2030 Agenda have greater gender diversity on their boards of directors.

Climate change is one of the greatest challenges facing humanity today. Therefore, all segments of society must act together to stop the deterioration of the planet and the depletion of its resources. The business sector must play an active role in acting responsibly toward the environment. Given the importance of this issue, major efforts have been made to analyze the environmental performance of the most polluting sectors. In contrast, other sectors that are also of great interest due to their contribution to sustainable development, such as the banking sector, have been overlooked. Notable factors conditioning performance include aspects of corporate governance such as gender diversity. However, the empirical evidence reveals a lack of consensus regarding the influence of women directors on corporate environmental performance. This background motivates the study of the commitment of the banking sector to reducing their environmental impact and the analysis the influence of board gender diversity on environmental performance. Data for the period 2009 to 2018 on 52 banks from the most polluting Western regions were studied using descriptive statistics and fixed effects econometric estimation to test the relationship between a selection of relevant variables. The key conclusions are that banks are committed to protecting the environment and that there are no significant differences between banks’ commitment to the planet on the basis of board gender diversity.

Gender-related corporate social responsibility (CSR) practices are receiving increasing attention from all stakeholders, as the commitment to achieving equal opportunities for women has become a top priority. However, the reality is that women remain under-represented at the most senior corporate level, and there is a lack of knowledge about many of the implications this situation entails. This study aimed to provide the first analysis of the direct effect and the indirect effect (through leverage) of board gender diversity on business efficiency. The stochastic frontier approach was used to estimate efficiency. Possible determinants were studied using a fixed effects model with instrumental variables to correct for endogeneity problems. A sample of 91 Spanish listed companies was selected. Data were gathered for the period 2004 to 2015. This period is of great interest because it spans two different contexts in terms of gender legislation. The key findings are that promoting gender diversity is important to boost efficiency and that it is vital to consider possible indirect effects such as the role of leverage.

The tourism sector is a driver of economic development characterised by its environmental impact. It is a prevalent part of the 2030 Agenda, given its potential to help meet the Sustainable Development Goals (SDGs). At the same time, board gender diversity is considered essential for companies to implement environmentally sustainable initiatives. However, analysis of the relationship between the role of women on boards and environmental performance has been neglected in the tourism literature. This paper adopts a novel approach to the study of this sector by analysing the relationship between gender diversity on the board of directors and companies’ environmental practices. A fixed effects model is estimated using an international sample of 120 listed tourism companies for the period 2002 to 2019. The results show that boards that are more gender diverse and have a greater female presence are associated with poorer environmental performance and a weaker implementation of policies and practices to reduce resource use and emissions. However, board gender diversity aids performance in environmental innovation.

This study examines whether gender diversity on the board of directors determines the performance of tourism firms in terms of their use of natural resources. A variable measuring environmental performance in response to the targets of the Sustainable Development Goals (SDGs) is created for the first time. The creation of this variable represents the main contribution of this study. Focusing on the under‐researched environmental dimension of natural resource use also contributes to the literature. A third contribution is the choice of the tourism sector, since its performance from the perspective of the SDGs has not been assessed in previous literature. Data correspond to a sample of 163 tourism companies over the period 2015–2020. Fixed effects estimation provides robust evidence of the importance of including female talent on the board of directors. Women's inclusion on the board can promote environmental policies that seek sustainable development.

This paper analyzes how the new digital society in changing the relationship model between companies and their users or consumers, focusing on the how co-operative banks manage their relations with members and customers. The development of the digital economy affects both the technological processes and the way in which is built the relationship with the users of financial services. Thus, the strategy of the financial institutions is currently focused on the customer experience and their satisfaction with the service processes. To analyze this digital transformation of society and its effects on Spanish cooperative banks, a quantitative and qualitative study has been carried out through the processing of a questionnaire sent to Spanish credit cooperatives, with the collaboration of UNACC and the Cajamar Group. The results show, using a graphical and statistical analysis, interesting issues about the transformation of the relationship between the sector in relation to the digital transformation of the economy and society, and make it necessary to analyze if the traditional competitiveness based on the territorial model and closeness to the user loses the it competitive advantage with the new technologies and due to the progressive change in the profile and technological capabilities of users and financial services.