The mediating effect of sustainability strategy between sustainability committees and business performance: can persistent assessment condition this effect?

Francisco José López Arceiz is an Assistant Professor in the Department of Business Administration at Public University of Navarre, Spain. He received his PhD. in Finance and Accounting from this University of Zaragoza. His research interests include nonprofit organizations, collaboration relationships between Public Administration and Third Sector organizations and corporate sustainability. He is also specialized in structural equation modelling as methodological instrument.

Cristina del Río is a PhD and Senior Lecturer at the Public University of Navarre (Spain). Her research flied is related to behavioral finance and the participation of sustainable investors in financial markets. She has been a supervisor and participant of several major Spanish R&D projects about the collaboration between price formation in the context of European financial markets. Her research interests include mutual funds, corporate sustainability and governance.

Ana Bellostas is a PhD and Senior Lecturer at the University of Zaragoza (Spain). Her doctoral thesis about the accounting framework developed an alternative normalization system in Spain. She has been a supervisor and participant of several major Spanish R&D projects about the collaboration between Public Administration and nonprofits organizations. Her research interests include nonprofit organizations, accounting framework and administration styles in the development of social services. She is also a rapporteur of the Conceptual Framework for Nonprofit Accounting of the Spanish Association of Accounting and Business Administration.