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Corporate governance, disclosure, and informational transparency - CG-DT

Reference of the Group:

GIUV2026-054

 
Description of research activity:
The CG-DT research group is composed of a highly productive team of researchers committed to good practices and the improvement of organizational environments, promoting responsible governance at both national and international context. With a strong track record in corporate governance research, the group has demonstrated outstanding scientific capacity in recent years, supported by its participation in competitive research projects and its commitment to knowledge transfer aimed at addressing the challenges society faces regarding the actions of economic and social agents. Furthermore, the team brings together researchers from different universities, as well as international scholars, which enhances synergies, academic collaboration, and the internationalization of research. This structure helps overcome the traditional fragmentation of research groups by integrating into a competitive team with the size, capacity, and scope necessary to address the current challenges faced by Spanish and international research. In this context, CG-DT focuses its activity on the analysis of organizational structures and the impact that decisions made by governing bodies have on business...The CG-DT research group is composed of a highly productive team of researchers committed to good practices and the improvement of organizational environments, promoting responsible governance at both national and international context. With a strong track record in corporate governance research, the group has demonstrated outstanding scientific capacity in recent years, supported by its participation in competitive research projects and its commitment to knowledge transfer aimed at addressing the challenges society faces regarding the actions of economic and social agents. Furthermore, the team brings together researchers from different universities, as well as international scholars, which enhances synergies, academic collaboration, and the internationalization of research. This structure helps overcome the traditional fragmentation of research groups by integrating into a competitive team with the size, capacity, and scope necessary to address the current challenges faced by Spanish and international research. In this context, CG-DT focuses its activity on the analysis of organizational structures and the impact that decisions made by governing bodies have on business performance, the economy, and sustainability. Through an interdisciplinary approach, the group develops research, training, consultancy, and knowledge transfer projects aimed at fostering sustainable and resilient growth while promoting the creation of economic, social, and environmental value.
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Scientific-technical goals:
  • Identificar los factores sociales, culturales e institucionales que condicionan el acceso y la permanencia de las mujeres en posiciones directivas, así como las barreras estructurales a su desarrollo profesional.
  • Analizar el papel de los sistemas de información y control de gestión como soporte a la toma de decisiones, la integración de datos y la mejora del rendimiento organizativo.
  • Analizar el impacto del liderazgo femenino en la configuración de culturas organizativas inclusivas, innovadoras y orientadas a la diversidad.
  • Examinar el papel del CA en la definición del propósito empresarial y su influencia en la coherencia de la dirección estratégica y la toma de decisiones.
  • Analizar la interacción entre el CA, el CEO y los comités delegados en los procesos de formulación e implementación de la estrategia empresarial.
  • Evaluar el diseño y funcionamiento de los sistemas de auditoría y control interno en la fiabilidad de la información financiera y no financiera.
 
Research lines:
  • Female leadership and diversity in organizations.This line of research analyzes the role of women in leadership positions and their influence on shaping more inclusive, diverse, and innovation-oriented organizational cultures. Specifically, it studies how the presence of women in management positions contributes to transforming the internal dynamics of organizations, fostering more participatory leadership styles, a greater diversity of perspectives, and improved management of interpersonal and organizational relationships. This line of research also examines the social, cultural, and institutional factors that facilitate or hinder women's access to positions of responsibility, as well as the structural barriers that can limit their ability to influence organizations. It also analyzes the importance of incorporating diverse profiles in terms of knowledge, experience, and skills to address increasingly complex and changing business environments, paying particular attention to the impact of diversity on organizational legitimacy, reputation, and adaptability.
  • Corporate governance, business purpose and dynamics of strategic leadership.Anglès: This line of research focuses on analyzing the company's purpose as a central element of strategic direction and the role of the Board of Directors (hereinafter, BD) in shaping models of good corporate governance. Specifically, it studies how the definition and alignment of the organizational purpose influences the coherence of the business strategy and the quality of decision-making processes at the senior management level. This line also examines the factors that determine the effectiveness of the BD's functioning, understanding its role as a strategic leadership team responsible for the overall direction of the organization. It analyzes its internal dynamics, the complementarity of roles, the competencies of its members, and the mechanisms that condition its capacity to generate effective and consistent decisions. Finally, it studies the dynamics of interaction between BD, tCEO, and board sub-committees in the processes of formulating and implementing the business strategy, paying particular attention to the coordination, alignment, and governance of leadership at the highest levels of the organization. In this context, the line is specifically oriented towards the analysis of strategic leadership and the architecture of decision-making in senior management, differentiating itself from corporate governance approaches focused on dimensions such as gender diversity or other factors associated with the impact of the board on financial and corporate performance variables.
  • Auditing, information systems and organizational management control.This line of research focuses on analyzing the design, operation, and effects of audit, information, and management control systems in organizations. Specifically, it studies how mechanisms for verifying and monitoring financial and non-financial information contribute to the reliability of internal processes and the quality of decision-making. It also analyzes the role of information systems as a key infrastructure for organizational management, paying attention to their capacity to integrate data, facilitate internal control, and improve operational efficiency. Furthermore, it examines how the design of these systems influences coordination between management levels and the consistency of the information used for management. Finally, this line of research investigates the configuration of management control systems designed to support decision-making, evaluating their impact on organizational effectiveness, performance management, and the continuous improvement of internal processes.
 
Group members:
Name Nature of participation Entity Description
INMACULADA BEL OMSDirectorUniversitat de València
Research team
MARÍA CONSUELO PUCHETA MARTÍNEZCollaboratorUniversitat Jaume IFull university professor
ISABEL GALLEGO ÁLVAREZCollaboratorUniversidad de SalamancaFull university professor
PATRICK VELTECollaboratorLeuphana Universitat LunebürgFull university professor
 
Associated structure:
  • Business Finance