Mandatory environmental reporting has been seen as a way of increasing accountability of organizations, regarding environmental issues. This paper is concerned with one standard, which requires all the Spanish companies to include environmental disclosures in their financial statements. From the...

Purpose: This paper aims to generate insights about the transformative potential of integrated reporting by exploring organisational adoption of non-financial reporting design archetypes available in the field. Design/methodology/approach: Drawing on the concept of design archetype, this study...

Although sustainable and responsible investment (SRI) has quite recently become a hot research topic, scarcely any systematic research has been paid to the performance of this non-conventional approach to investment during the financial crisis that emerged in mid-2008 when the resilience of the...

The objective of this paper is to analyse the environmental reporting practices found in the annual reports published by companies operating in Spain, as well as to determine the evolution of these practices during the period 1992-4, on the basis of stakeholder theory. In order to carry out this...