The disclosure of the materiality process in sustainability reporting by Spanish state-owned enterprises
Year of publication: |
2022
|
---|---|
Authors: | Ruiz Lozano, Mercedes ; Vicente-Lama, Marta de ; Tirado-Valencia, Pilar ; Cordobés-Madueño, Magdalena |
Published in: |
Accounting, auditing & accountability journal. - Bingley : Emerald, ISSN 2051-3151, ZDB-ID 2018956-4. - Vol. 35.2022, 2, p. 385-412
|
Subject: | Institutional theory | Legitimacy theory | Materiality process | Stakeholder theory | State-owned enterprises (SOEs) | Sustainability reporting | Öffentliches Unternehmen | Public enterprise | Stakeholder | Nachhaltigkeitsbericht | Corporate Social Responsibility | Corporate social responsibility | Institutionenökonomik | Institutional economics | Unternehmenspublizität | Corporate disclosure |
-
Factors influencing sustainability reporting practices among listed companies in Oman
Bhat, Sujatha Ravinarayana, (2023)
-
Auke, Elise, (2019)
-
Farneti, Federica, (2020)
- More ...
-
Vicente-Lama, Marta de, (2023)
-
Tirado-Valencia, Pilar, (2020)
-
Ruiz-Lozano, Mercedes, (2021)
- More ...