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...

Purpose – The purpose of this paper is to examine in greater depth the influence of internal factors on the disclosure of environmental information by companies. The influence of pro-environmental managers' personal values on environmental disclosure quality is analyzed and the extent to which...

The origins of financial reporting in the Iberian Peninsula can be traced back to the thirteenth century, when evidences of manorial accounting but also commercial accounting can be found. The subsequent evolution of financial reporting is influenced by the Castilian hegemony in the 16th...

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...

The results of KPMG surveys of corporate social responsibility reveal that while, in 1993, 13% of the top 100 companies in 10 countries published a separate report about their environmental and social impacts, this figure almost tripled to 33% (for 16 countries) in the 2005 survey. At the same...