Sustainability accounting regulation in Spanish public sector organizations
Autor
Larrinaga, Carlos
Luque Vílchez, Mercedes
Fernández, Rosa
Editor
Taylor & FrancisFecha
2018Materia
Non-financial regulationPublic sector organizations
Sustainability accounting
Sustainability reporting
Spain
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In 2011, the Spanish government made sustainability accounting mandatory for public sector organizations. This paper documents why, despite the new legislation, the quantity and quality of sustainability accounting practices remains low.