As the person responsible for a company's strategies and disclosure policies, the CEO is the architect of its CSR strategy. This paper analyzes which CEO's attributes influence the level of disclosure of information about business contribution to the SDGs. Based on the Upper Echelons Theory, a set of hypotheses on the influence of several CEO attributes (demographic and professional characteristics as well as personal traits) on SDGs disclosure have been tested in a sample of the leading Spanish companies for the period 2015–2021 using ordinal regressions for panel data. The results show that education level, nationality, and narcissism are the CEO attributes that significantly affect the level of SDG disclosure. Specifically, companies whose CEOs have a higher level of education, are Spanish (local), and are narcissist tend to disclose more information about the SDGs. This study aims to contribute to literature by providing new empirical evidence on an emerging research topic and by providing a glimpse into the CEO “profile” that may favor a company's propensity to disclose information on the SDGs.

This study analyses the impact of corporate social performance (CSP), proxied by the Environmental, Social and Governance (ESG) Index and its pillars and dimensions, on the environmentally adjusted efficiency (EAE) of 239 listed companies, over the period 2016–2021, in the global energy sector. The EAE index, estimated via data envelopment analysis (DEA), assesses the efficiency of companies by considering economic aspects alongside CO₂ and energy consumption reduction targets. Our results support the hypothesis that only above a certain level of performance, do CSP practices positively influence EAE, so there is a non‐linear U‐shaped association between the overall ESG score and EAE. The same holds for the social and governance pillars, and the human rights and management subspecific dimensions, on EAE. Other ESG attributes show a positive linear relationship with EAE, namely the environmental pillar, the environmental innovation dimension and the shareholder dimension. Our paper has significant implications for companies, policy makers and researchers insofar as it estimates EAE and indicates which CSP practices should be invested in over the long term to have a positive effect on it.

The aim of this study was to assess the impact of diversity and inclusion (D&I) initiatives in workplaces on both financial performance and environmental considerations (referred to as ecoefficiency, ECO). We focused on the energy sector, a significant environmental contributor, and the research spanned from 2016 to 2022, analyzing a broad global sample of 373 firms from 53 countries. ECO was evaluated by integrating environmental scores and conventional financial metrics using data envelopment analysis (DEA).The findings revealed a significant positive relationship between the collective indicator of diversity, inclusion, people development, and the absence of labor incidents on ECO. Specifically, practices related to workforce diversity, cultural and gender implementation, and investments in employee training and development opportunities were found to be beneficial for ECO. Additionally, we found that these policies impact the environmental component of ECO. However, no significant relationship was observed between practices related to inclusion policies and controversial labors, and ECO.Furthermore, the results suggested that ECO within the energy sector is influenced by factors such as board size, the integration of environmental, social, and governance (ESG) aspects into executive remuneration, the adoption of a corporate social responsibility (CSR) strategy, alignment with the United Nations (UN) Environmental Sustainable Development Goals (SDGs), and the implementation of quality management systems. Conversely, CEO-chairman duality and the presence of independent board members do not significantly impact ECO in energy companies.These research findings provide valuable insights and recommendations for industry managers pursuing sustainable business practices, particularly through effective talent management strategies. Additionally, they offer guidance for investors interested in constructing environmentally conscious portfolios.

RESUMEN Este trabajo analiza el efecto de la diversidad de género en la calidad de la información narrativa elaborada por las empresas. En concreto, se estudia si las empresas en las que la mujer juega un papel importante en el nivel de calidad alcanzado por la información divulgada, son más neutrales en la explicación de sus noticias de naturaleza financiera. Para ello, se ha realizado un análisis multivariante mediante la metodología de datos de panel sobre una muestra de 296 informes de gestión de empresas cotizadas españolas en el período 2007–2009. Los resultados obtenidos en nuestro estudio muestran evidencia de que las compañías que tienen una mayor tendencia egoísta en la explicación de sus noticias, son aquellas en las que las existe una menor presencia de mujeres en los cargos relacionados con la calidad de la información. Además, constatamos que dicha tendencia en las explicaciones no responde a motivos informativos por lo que la calidad de la información se ve mermada. El presente estudio supone la novedosa inclusión de la perspectiva de género como factor determinante de la calidad de la información narrativa.