Purpose – The principal objective of this paper is to expand the scope of legitimacy theory (LT) through a detailed analysis of the links that exist between the legitimising strategies of firms and the characteristics of the political environment in which they are...

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 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...

Spanish Abstract: Hace poco más de veinticinco años de la publicación del primer número especial de la Revista Española de Financiación y Contabilidad sobre investigación en contabilidad social y medioambiental. Debido al apreciable auge y relevancia de la investigación científica en...

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...

In 2011, the Spanish government made sustainability accounting mandatory for public sector organizations. This paper documents how, despite the new law, the level of sustainability accounting practices remains low. Following Thomson et al.'s (2014) insights and based on qualitative interviews,...

This article analyses the ways that Spanish public water companies communicate sustainability information to their stakeholders and explores whether distinctive and more progressive accountability is possible in the public sector in comparison with private sector organizations. Two distinct...