doi:10.57087/UBR.2025.V22.N2.03engPérez Calle, Ricardo DiegoGarcía Casarejos, NievesGarcía Bernal, JavierAnalysing the Level of Decentralisation of Spanish Firms: Assessment and Associated FactorsART-2025-145604Decentralization has proven to be an important factor of competitiveness for companies, especially in the face of turbulent and uncertain economic scenarios. This research, applying the World Management Survey methodology, analyzes the level of decentralization of Spanish companies, exploring the factors associated with it. A very low level of average decentralization has been found, and that larger companies, with an international presence and with greater skills of their employees tend to present more decentralized structures.2025http://zaguan.unizar.es/record/16311710.57087/UBR.2025.V22.N2.03http://zaguan.unizar.es/record/163117oai:zaguan.unizar.es:163117info:eu-repo/grantAgreement/ES/DGA/S42-23R-CREVALORinfo:eu-repo/grantAgreement/ES/DGA/S52-23RUCJC business and society review 22, 85 (2025), 50-93by-nchttps://creativecommons.org/licenses/by-nc/4.0/deed.esinfo:eu-repo/semantics/openAccess