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Analysis of institutional authors

Ponce, HgCorresponding AuthorGonzalez, JcCorresponding Author

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August 15, 2022
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Cumplimiento normativo sobre información sostenible de las empresas españolas y sus efectos en los avances de la Agenda 2030

Publicated to:Ciriec-España. Revista De Economía Pública, Social Y Cooperativa. 105 (105): 289-318 - 2022-07-01 105(105), DOI: 10.7203/CIRIEC-E.105.21991

Authors: Gutiérrez Ponce, Herenia; Chamizo González, Julián; Puentes Gómez, Johanna

Affiliations

NULL - Author
Univ Autonoma Madrid, Madrid, Spain - Author

Abstract

The so-called ESG information (Environmental Social Governance) and specified in Sustainable Development Goals (SDG) is increasingly significant in economies around the world and contributes to the transparency of organizations. In this sense, the European and Spanish legal system establishes that companies include non-financial information on the en-vironment, social aspects, and governance in their annual reports. This research aims to ana-lyze the regulatory compliance or compliance of Spanish companies in environmental, social and governance matters from a multidisciplinary perspective: legal and economic. Qualitative research has been carried out through an exploratory, descriptive, and analytical study of the relationship between bad business practices that constitute criminal offenses during the peri-od of December 2015 and December 2019 and their impact on the SDGs. The results demon -strate the importance of implementing risk prevention and management models in reports, as well as audit procedures for compliance with legislation on Environmental Social Governance (ESG). In addition, the negative impact of corporate crimes on a set of SDGs and goals that af-fect the Five Critical Areas of the Development Agenda (the five P`s) is evidenced by analyzing the sentences issued by the Spanish Supreme Court (TS) that they are a valuable source of quantitative and qualitative information that should be included in the ???Non-Financial State-ment??? and in the Global Reporting of companies.

Keywords

Bad practicesBusiness managementCsrEnvironmental and good governance accountingSocialSustainable development goals

Quality index

Bibliometric impact. Analysis of the contribution and dissemination channel

The work has been published in the journal Ciriec-España. Revista De Economía Pública, Social Y Cooperativa due to its progression and the good impact it has achieved in recent years, according to the agency Scopus (SJR), it has become a reference in its field. In the year of publication of the work, 2022, it was in position , thus managing to position itself as a Q2 (Segundo Cuartil), in the category Sociology and Political Science.

From a relative perspective, and based on the normalized impact indicator calculated from World Citations from Scopus Elsevier, it yields a value for the Field-Weighted Citation Impact from the Scopus agency: 1.22, which indicates that, compared to works in the same discipline and in the same year of publication, it ranks as a work cited above average. (source consulted: ESI Nov 14, 2024)

This information is reinforced by other indicators of the same type, which, although dynamic over time and dependent on the set of average global citations at the time of their calculation, consistently position the work at some point among the top 50% most cited in its field:

  • Normalized Impact calculated by Dialnet Metrics: 8.7 (source consulted: Dialnet Metrics Dec 2023)

Specifically, and according to different indexing agencies, this work has accumulated citations as of 2025-07-09, the following number of citations:

  • Scopus: 6
  • Google Scholar: 8

Impact and social visibility

From the perspective of influence or social adoption, and based on metrics associated with mentions and interactions provided by agencies specializing in calculating the so-called "Alternative or Social Metrics," we can highlight as of 2025-07-09:

  • The use of this contribution in bookmarks, code forks, additions to favorite lists for recurrent reading, as well as general views, indicates that someone is using the publication as a basis for their current work. This may be a notable indicator of future more formal and academic citations. This claim is supported by the result of the "Capture" indicator, which yields a total of: 122 (PlumX).

It is essential to present evidence supporting full alignment with institutional principles and guidelines on Open Science and the Conservation and Dissemination of Intellectual Heritage. A clear example of this is:

  • The work has been submitted to a journal whose editorial policy allows open Open Access publication.

Leadership analysis of institutional authors

There is a significant leadership presence as some of the institution’s authors appear as the first or last signer, detailed as follows: First Author (GUTIERREZ PONCE, HERENIA) and Last Author (Gomez, JP).

the authors responsible for correspondence tasks have been GUTIERREZ PONCE, HERENIA and CHAMIZO GONZALEZ, JULIAN.