Marín Andreu, Laura; Ortiz-Martínez, Esther - In: Social Responsibility Journal 14 (2018) 4, pp. 782-801
Purpose: The purpose of this paper is to study the evolution of the non-financial information reporting in Spain and evaluate if it is related to the financial evolution of the companies. Design/methodology/approach: Sustainability reporting has been studied based on the Global Reporting...