García-López, María-Jose; Pérez-Hernández, Francisco - In: Administrative Sciences : open access journal 14 (2024) 2, pp. 1-27
processes necessary to establish a robust accounting framework for natural capital. The objective of this paper is twofold … research questions: (1) What is the current state of knowledge regarding the intangible liabilities and accounting practices of … MNEs concerning Natural Capital? (2) How can future research in the field of Natural Capital Accounting be oriented to …