DESPA-Artículos, capítulos...
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Puede ver todos los artículos producidos en la Universidad de Córdoba en la colección Artículos, capítulos… UCO.
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A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective
(Emerald, 2022)Purpose – The purpose of this paper is to discuss the progress and future prospects of two relatively “new” institutions in this field: the European Commission (EC), together with the European Financial Reporting Advisory ... -
Sustainability reporting in focus: analysing Spanish transposition of the Non‑Financial Reporting European Directive in the agri‑food sector
(Springer, 2024)In recent decades, the business world has undergone a paradigm shift, prioritizing social and environmental considerations over the exclusive pursuit of economic profits. Corporate social responsibility has become an ... -
Sustainability reporting harmonisation? A utopian endeavour for European agri-food companies
(Elsevier, 2024)Regulatory harmonisation stands as a central issue in the European Union (EU), playing a key role in achieving the single market. Accounting harmonisation, in particular, has been the subject of different regulatory ... -
Collective health research assessment: developing a tool to measure the impact of multistakeholder research initiatives
(Springer, 2022)Background: The need to more collaboratively measure the impact of health research and to do so from multidimensional perspectives has been acknowledged. A scorecard was developed as part of the Collective Research Impact ... -
Public administration accountability on the social pillar of sustainable procurement: a documentary analysis
(Taylor & Francis, 2022)This research analyses public administration accountability practices relating to the social pillar of sustainable public procurement. To that end, we carry out a content analysis of the social criteria (and the indicators ...