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The purpose of this paper is to address corporate practices while determining which corporate governance characteristics can improve corporate sustainability, considering, for this purpose, three dimensions of sustainability: economic, environmental and social.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title>\n<jats:p>This sample comprises 99 non-financial companies of the Iberian Peninsula, during the 2013\u20132017 period. The authors have used the panel data methodology, specifically the generalized method of moments (GMM) estimation method proposed by Arellano and Bover (1995) and Blundell and Bond (1998) to test the hypotheses formulated.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Findings<\/jats:title>\n<jats:p>The results obtained have shown that corporate sustainability performance is affected differently depending on the sustainability dimension that is considered. Specifically, the economic dimension is determined by public debt, the board size, board diversity and the existence of an audit committee. Regarding the environmental dimension, the board size and the presence of the audit committee, as well the corporate social responsibility committee, are the most important determinants. Finally, the social dimension was influenced by the board size, audit committee and the control variable of capital structure, which means that in this dimension, the sources of financing used by the company also help in determining its levels of social concern.<\/jats:p>\n<\/jats:sec>\n<jats:sec>\n<jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title>\n<jats:p>To the best of the authors\u2019 knowledge, this is the first time that a study has been carried out in the Iberian Peninsula on the corporate sustainability using GMM-system model for three dimensions of sustainability. Corporate sustainability depends on external and internal factors of companies. Therefore, regulators and managers should realize that they will have to be more effective in their statements.<\/jats:p>\n<\/jats:sec>","DOI":"10.1108\/ijaim-05-2020-0068","type":"journal-article","created":{"date-parts":[[2020,8,3]],"date-time":"2020-08-03T07:49:58Z","timestamp":1596440998000},"page":"785-806","source":"Crossref","is-referenced-by-count":73,"title":["The influence of corporate governance on corporate sustainability: new evidence using panel data in the Iberian macroeconomic environment"],"prefix":"10.1108","volume":"28","author":[{"given":"Beatriz Lopes","family":"Cancela","sequence":"first","affiliation":[]},{"given":"Maria Elisabete Duarte","family":"Neves","sequence":"additional","affiliation":[]},{"given":"L\u00facia Lima","family":"Rodrigues","sequence":"additional","affiliation":[]},{"given":"Ant\u00f3nio Carlos","family":"Gomes Dias","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"issue":"1","key":"key2020101614530733400_ref001","doi-asserted-by":"publisher","first-page":"123","DOI":"10.2139\/ssrn.387561","article-title":"Is corporate governance different for bank holding companies?","volume":"9","year":"2003","journal-title":"Economic Policy Review"},{"issue":"2","key":"key2020101614530733400_ref002","doi-asserted-by":"crossref","first-page":"301","DOI":"10.1108\/IJAIM-10-2017-0118","article-title":"Is corporate governance relevant to the quality of corporate social responsibility disclosure in large European companies?","volume":"27","year":"2019","journal-title":"International Journal of Accounting and Information Management"},{"issue":"5","key":"key2020101614530733400_ref003","doi-asserted-by":"publisher","first-page":"137","DOI":"10.1177\/1046878114554176","article-title":"Capital structure effect on firms performance: focusing on consumers and industrials sectors on Malaysian firms","volume":"8","year":"2012","journal-title":"International Review of Business Research Papers"},{"issue":"2","key":"key2020101614530733400_ref004","doi-asserted-by":"crossref","first-page":"177","DOI":"10.1108\/IJAIM-01-2016-0003","article-title":"Determinants of social and economic reportings: evidence from Australia, the UK and South African multinational enterprises","volume":"25","year":"2017","journal-title":"International Journal of Accounting and Information Management"},{"issue":"21","key":"key2020101614530733400_ref005","doi-asserted-by":"publisher","first-page":"1663","DOI":"10.1080\/09603107.2013.844322","article-title":"Does the Latin model of corporate governance perform worse than other models in preventing earnings management?","volume":"23","year":"2013","journal-title":"Applied Financial Economics"},{"issue":"2","key":"key2020101614530733400_ref006","doi-asserted-by":"publisher","first-page":"277","DOI":"10.2307\/2297968","article-title":"Some tests of specification for panel data: Monte Carlo evidence and an application to employment equations","volume":"58","year":"1991","journal-title":"The Review of Economic Studies"},{"issue":"1","key":"key2020101614530733400_ref007","doi-asserted-by":"publisher","first-page":"29","DOI":"10.1016\/0304-4076(94)01642-D","article-title":"Another look at the instrumental variable estimation of error-components models","volume":"68","year":"1995","journal-title":"Journal of Econometrics"},{"issue":"6","key":"key2020101614530733400_ref008","doi-asserted-by":"publisher","first-page":"346","DOI":"10.1002\/csr.1350","article-title":"Environmental reporting: transparency to stakeholders or stakeholder manipulation? 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