This paper sheds further light on the role of quantification in corporate environmental disclosures. Quantification is an inherently social practice, which has attracted a fair amount of academic interest in recent years. At the same time, in the field of social and environmental accounting...

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...

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...

The aim of this paper is to describe and analyze the climate change implications on corporations, assuming that climate change is a substantial sustainability challenge for society. Those implications are inspected considering the difference between the immediate impact on the financial...

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...

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...