Spanish Abstract: Hace poco más de veinticinco años de la publicación del primer número especial de la Revista Española de Financiación y Contabilidad sobre investigación en contabilidad social y medioambiental. Debido al apreciable auge y relevancia de la investigación científica en...

This article analyses the ways that Spanish public water companies communicate sustainability information to their stakeholders and explores whether distinctive and more progressive accountability is possible in the public sector in comparison with private sector organizations. Two distinct...

This report investigates how large emitters in the European Union Emissions Trading System (EU ETS) are accounting for emission allowances. The research involved a detailed survey of the financial statements of the largest greenhouse gas (GHG) emitters in the EU ETS (26 companies). This was...

The aim of this paper is to have a better understanding of the influence of both external and internal contexts on social and environmental disclosure made by organizations, focusing on the emergence of triple bottom line reporting in Spain. More specifically, this study is based in...