Moya, Amparo Ayuso; Soler, Cristina Crespo; Feliu, … - In: International Journal of Critical Accounting 4 (2012) 5/6, pp. 662-684
In recent years, most companies are participating in the disclosing of information on the impact of their potential activities on the environment. In 2002, Spain developed its legislation on environmental information in annual reports. The port industry has a potential environmental and economic...
