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Igor Alvarez Etxeberria

Faculty of Economics and Business Administration,
University of Basque Country
Plaza Oñati, 1
St Sebastian


Picture of Igor Alvarez Etxeberria


Full Professor at the Faculty of Economics and Business Administration of the University of Basque Country, teaching Consolidation Accounting, Accounting Analysis, Accounting and Tax, Financial Accounting and Cost Accounting from 1997 until now.  Member of the Board of the Basque Economist Association 2003-2010.  Member technical jury of the Spanish Prize for the Best Sustainability Report of Spanish Companies 2007-2009.

Major international research projects include:

  • Main researcher:  Research group:  Circular economy, business performance and the achievement of SDG. Basque Government (2022-2025).

  • Socio-economics and sustainability reference group: Environmental Accounting, Circular and Corporate Economy and Resources: General Council of Aragon. (2017 – 2019).

  • Research group on standards, certifications, audits, reports. Basque Government. (2016 -2021).

  • Circular economy, corporate fiscal performance and the achievement of the Sustainable Development Goals (Ministry of Science and Innovation, 2020- 2023)

  • Behavioral predictive models of circular economy in Spanish firms through accounting-finance analysis (Spanish Ministry for Education and Sciences, 2016-2019)

  • Corporate Sustainability Barometer Survey 2012, (Centre for Sustainability Management, 2012)

  • Methodologies for measuring, assessing and analyzing the organizational performance of social responsibility (Spanish Ministry for Education and Sciences, 2011-2014)

  • Research Group Supported by Basque Country Government: Methodologies for measuring, assessing and analyzing the organizational performance of social responsibility in Basques companies. (Departament of Sciences Issues of Basque Government 2012)

  • Implementation of management control mechanisms in Hospitals – does the funding mechanisms of the hospitals influence the management control systems and how? A comparison of French and Spanish hospitals (Communauté d´Agglomération Pau-Pyrenees, 2013)

  • Differences between French and Spanish companies related with CSR and CFP relationship. (Unirversity of Pau and University of Basque County, 2012)

  • Motivaciones implicaciones y consecuencia financieras de la implantación de iniciativas de Responsabilidad Social en las Organizaciones (University of Basque Country, 2013

  • Collaborator of Professorship of Telefónica-UNED related with CSR ( Telefónica Group)

Selected publications

  • Álvarez, I., Iñaki Heras, Oliver Boiral (2022) “Revisión sistemática de la literatura académica en español sobre investigación de las memorias de sostenibilidad”. Revista: Revista de Contabilidad /SAR (FORTH COMING)

  • Aldaz, M, Alvarez I. (2021) “Determinants of Corporate Anti-Corruption Disclosure: The Case of the Emerging Economics”. Sustainability, 13(6), 1-17. Sustainability

  • Álvarez, I., Zubeltzu-Jaka, E., Ortas, E. (2020)“The effect of the size of the board of directors on corporate social performance: A meta-analytic approach” Corporate Social Responsibility and Environmental Management, Vol 27(3), 1361-1374 2020

  • Zubeltzu-Jaka, E., Ortas, E., Álvarez, I. (2019) “Independent directors and organizational performance: new evidence from a meta-analytic regression analysis”, Vol. 11(24), 1-25. 2019. Sustainability.

  • Ortas, E., Gallego, I., Álvarez, I. (2019) “National institutions, stakeholder engagement, and firms' environmental, social, and governance performance”. Corporate Social Responsibility and Environmental Management 26:598–611

  • Alvarez, I; Aldaz, M.  (2018) “The social reputation of European companies: Does anti‐corruption disclosure affect stakeholders' perceptions? Corporate Social Responsibility and Environmental Management  Vol 25, 713–721,

  • Alvarez I, Ortas E; Schaltegger S, (2017) “Editorial Innovative measurement for corporate sustainability”, Sustainable Development, 25 (2), 111-113.

  • Schaltegger S; Alvarez I, Ortas E. (2017) “Innovating Corporate Accounting and Reporting for Sustainability: Attributes and Challenges”, Sustainable Development, 25 (2), 113-123

  • Ortas E; Alvarez I; Zubelzu E. (2017) “Firms’ Board Independence and Corporate Social Performance: A Meta-Analysis” 2017 Sustainability, 9(6), 1-26.

  • Gallego-Alvarez I; Ortas E; Vicente Villardon JL; Alvarez I. (2017)“Institutional Constraints, Stakeholder Pressure and Corporate Environmental Reporting Policies”, Business strategy and the environment, 26(6), 807-825

  • Aldaz, M.; Alvarez, I. (2016): Non-financial reports, anti-corruption performance and corporate reputation, Revista Brasileira de Gestao de Negocios., Vol. 17, No. 58, 1321-1340.

  • Alvarez, I.; Garayar, A.; Jaussaud, J.; Ortas, E. (2016): Global macroeconomic slowdown and East-Asian Economies. Corporate strategy and social responsibility, in: Andreosso-O’Callaghan, B; Zolin, M. B.; Jaussaud, J. (Eds.) Economic Change in Asia, Springer, ISBN: 978-1-138-18671-2.

  • Ortas, E & Alvarez, I. (2016): The efficacy of the European Union Emissions Trading Scheme: depicting the co-movement of carbon assets and energy commodities through wavelet decomposition, Journal of Cleaner Production, Vol. 116, 40-49.

  • Schaltegger, S.; Zvezdov, D.; Günther, E.; Csutora, M.; Alvarez, I. (2016): Corporate Carbon and Climate Accounting. Application, Developments and Issues, in: Schaltegger, S.; Zvezdov, D.; Alvarez, I.;Csutora, M.; Günther E. (Eds.) Corporate Carbon and Climate Accounting, 1-25, Springer. ISBN: 978-3-319-27718-9

  • Alvarez, I.; Garayar, A.; Calvo, J. A. (2015): Development of sustainability reports for farming operations in the Basque Country using the Delphi method, Spanish Accounting Review, Vol. 18, No. 1, 44-54.

  • Hoerisch, J.; Ortas, E.; Schaltegger, S.; Álvarez,I. (2015): Environmental effects of sustainability management tools: An empirical analysis of large companies, Ecological Economics, 120, 241-249.

  • Maider Aldaz, Igor Alvarez (2015): La Teoría de la Legitimidad en el área de la divulgación social, ISBN: 978-84-4819-741-4: McGraw Hill. Madrid.

  • Ortas, E; Gallego, I.; Alvarez, I. (2015): Financial Factors Influencing the Quality of Corporate Social Responsibility and Environmental Management Disclosure: A Quantile Regression Approach, CSR and Environmental Management, Vol. 22, No. 6, 362-380.

  • Ortas, E.; Alvarez, I.; Jaussaud, J.; Garayar, A. (2015): The impact of institutional and social context on corporate environmental, social and governance performance of companies committed to voluntary corporate social responsibility initiatives, Journal of Cleaner Production, Vol. 108, 673-684.

  • Ortas, E., Alvarez, I., Garayar A. (2015): The Environmental, Social, Governance, and Financial Performance Effects on Companies that Adopt the United Nations Global Compact, Sustainability, Vol. 7, No. 2, 1932-1956.

  • Alvarez, I.; Calvo, J. A.; Mora, A. (2014): Involving academics in the accounting standard setting process, Journal of Management & Governance, Vol. 18, No. 3, 765- 791.

  • Moneva, J. M.; E. Ortas; Alvarez, I. (2014): Exploring Sustainability in Spanish Companies, in: Schaltegger, S.; Windolph, S. E.; Harms, D.; Hörisch, J.: Corporate Sustainability in International Comparison: State of Practice, Opportunities and Challenges, Springer. ISBN: 978-3-319-06227-3.

  • Ortas, E.; Moneva, J. M.; Alvarez, I. (2014): Sustainable supply chain and company performance A global examination, Supply Chain Management: An International Journal, Vol. 19, No. 3, 332-350.

  • Alvarez, I. (2009): Las memorias de sostenibilidad: un instrumento para la gestión de la sostenibilidad, Revista Espanola de Financiacón y Contabilidad, Vol. 144, 677-697.

  • Aldaz, M.; Calvo, J. A.; Alvarez, I. (2012): Divulgación De Información Sobre Corrupción: Empresas Del Ibex 35, Spanish Accounting Review, Vol. 15, No. 1, 59-90.

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