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Reporting models do not translate well : failing to regulate CSR reporting in Spain
Luque-Vilchez, Mercedes; Larrinaga, Carlos - In: Social and environmental accountability journal : … 36 (2016) 1, pp. 56-75
Persistent link: https://www.econbiz.de/10011498311
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The assurance of sustainability reporting by listed companies in Spain
Sierra-García, Laura; García-Benau, María Antonia - In: The disclosure and assurance of corporate social …, (pp. 197-218). 2019
Persistent link: https://www.econbiz.de/10012002674
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Empirical analysis of non-financial reporting by Spanish companies
Sierra-Garcia, Laura; García-Benau, María Antonia; … - In: Administrative Sciences : open access journal 8 (2018) 3/29, pp. 1-17
Spain is one of the European countries that is the most strongly committed to the presentation of non …-financial information. In 2017, Spain adapted its legislation to Directive 2014/95/EU through Royal Decree-Law 18/2017, which required … examine the impact made in Spain by the legislative changes. Our aim is to analyse the publication of non …
Persistent link: https://www.econbiz.de/10012125634
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The influence of ownership structure on the transparency of CSR reporting : empirical evidence from Spain
Garcia-Torea, Nicolas; Fernández-Feijóo, Belén; … - In: Spanish journal of finance and accounting 46 (2017) 175, pp. 249-271
Persistent link: https://www.econbiz.de/10011724347
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Stakeholders in annual reports under ownership concentration : a historical case of a Spanish brewery company
Moreno, Alonso; Cámara, Macario - In: Accounting history review 26 (2016) 2, pp. 57-81
Persistent link: https://www.econbiz.de/10011871568
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Corporate communication and integrated reporting : the materiality determination process and stakeholder engagement in Spain
Rodríguez-Gutiérrez, Pablo - In: Strategic corporate communication in the digital age, (pp. 175-195). 2021
Persistent link: https://www.econbiz.de/10012491707
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Corporate social responsibility reporting : what boards of directors ned to know
Ackers, Barry - In: Corporate board : role, duties & composition; … 10 (2014) 3, pp. 38-59
Persistent link: https://www.econbiz.de/10011431743
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Sustainability reporting : a comparative analysis in Portuguese and Brazilian major companies
Anunciação, Pedro Fernandes; Brasil, Duarte Xara; … - In: International journal of sustainable economies … 5 (2016) 4, pp. 10-24
Persistent link: https://www.econbiz.de/10011634183
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Sustainability reporting driving forces and management control systems
Herremans, Irene M.; Nazari, Jamal A. - In: Journal of management accounting research : JMAR 28 (2016) 2, pp. 103-124
Persistent link: https://www.econbiz.de/10011591571
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Sustainability control systems in short-term operational and long-term strategic decision-making
Kuruppu, Sanjaya Chinthana; Milne, Markus J.; Tilt, Carol A. - In: Meditari accountancy research 32 (2024) 1, pp. 234-265
Persistent link: https://www.econbiz.de/10014513876