López-Arceiz, Francisco José; del Río, Cristina; … - In: Sustainability Accounting, Management and Policy Journal 13 (2022) 3, pp. 708-739
committee on sustainability performance considering the sustainability strategy as a mediating element. Moreover, the authors … the sustainability assessment performed by an external agency is necessary to support the sustainability strategy and the … practitioners with relevant insights into the identification of the sustainability strategy followed by an EMN and the effects …