Unraveling the Impact of Disclosed Corporate Values on Sustainability Governance: An fsQCA Analysis of IBEX35-Listed Companies

Javier Pérez-Temprano; Carlos Sanchís-Pedregosa; Antonio L. Leal-Rodríguez; Emma Berenguer

doi:10.3390/su17219454

Unraveling the Impact of Disclosed Corporate Values on Sustainability Governance: An fsQCA Analysis of IBEX35-Listed Companies

Javier Pérez-Temprano
, Carlos Sanchís-Pedregosa
, Antonio L. Leal-Rodríguez
, Emma Berenguer

University of Seville
Universidad Pablo de Olavide

Producción científica: Contribución a una revista › Artículo › revisión exhaustiva

Resumen

This study aims to examine the corporate values of IBEX35-listed companies and compare them with the sustainability governance information in their Non-Financial Statements (NFSs) to identify cultural patterns indicating high sustainability governance maturity (HSGM).

Idioma original	Inglés
Número de artículo	9454
Publicación	Sustainability (Switzerland)
Volumen	17
N.º	21
DOI	https://doi.org/10.3390/su17219454
Estado	Publicada - nov. 2025
Publicado de forma externa	Sí

ODS de las Naciones Unidas

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ODS 7: Energía asequible y no contaminante

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title = "Unraveling the Impact of Disclosed Corporate Values on Sustainability Governance: An fsQCA Analysis of IBEX35-Listed Companies",

abstract = "This study aims to examine the corporate values of IBEX35-listed companies and compare them with the sustainability governance information in their Non-Financial Statements (NFSs) to identify cultural patterns indicating high sustainability governance maturity (HSGM).",

keywords = "IBEX35, corporate culture, fsQCA, sustainability governance, values",

author = "Javier P{\'e}rez-Temprano and Carlos Sanch{\'i}s-Pedregosa and Leal-Rodr{\'i}guez, \{Antonio L.\} and Emma Berenguer",

note = "Publisher Copyright: {\textcopyright} 2025 by the authors.",

year = "2025",

month = nov,

doi = "10.3390/su17219454",

language = "English",

volume = "17",

journal = "Sustainability (Switzerland)",

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Unraveling the Impact of Disclosed Corporate Values on Sustainability Governance: An fsQCA Analysis of IBEX35-Listed Companies. / Pérez-Temprano, Javier; Sanchís-Pedregosa, Carlos; Leal-Rodríguez, Antonio L. et al.
En: Sustainability (Switzerland), Vol. 17, N.º 21, 9454, 11.2025.

Producción científica: Contribución a una revista › Artículo › revisión exhaustiva

TY - JOUR

T1 - Unraveling the Impact of Disclosed Corporate Values on Sustainability Governance

T2 - An fsQCA Analysis of IBEX35-Listed Companies

AU - Pérez-Temprano, Javier

AU - Sanchís-Pedregosa, Carlos

AU - Leal-Rodríguez, Antonio L.

AU - Berenguer, Emma

PY - 2025/11

Y1 - 2025/11

N2 - This study aims to examine the corporate values of IBEX35-listed companies and compare them with the sustainability governance information in their Non-Financial Statements (NFSs) to identify cultural patterns indicating high sustainability governance maturity (HSGM).

AB - This study aims to examine the corporate values of IBEX35-listed companies and compare them with the sustainability governance information in their Non-Financial Statements (NFSs) to identify cultural patterns indicating high sustainability governance maturity (HSGM).

KW - IBEX35

KW - corporate culture

KW - fsQCA

KW - sustainability governance

KW - values

UR - https://www.scopus.com/pages/publications/105021524306

U2 - 10.3390/su17219454

DO - 10.3390/su17219454

M3 - Article

AN - SCOPUS:105021524306

SN - 2071-1050

VL - 17

JO - Sustainability (Switzerland)

JF - Sustainability (Switzerland)

IS - 21

M1 - 9454

ER -

Unraveling the Impact of Disclosed Corporate Values on Sustainability Governance: An fsQCA Analysis of IBEX35-Listed Companies

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