ListarDepartamento de Economía Agraria, Finanzas y Contabilidad por tema "Sustainability accounting"
Mostrando ítems 1-3 de 3
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A circularity accounting network: CO2 measurement along supply chains using machine learning
(EDITUM - Universidad de Murcia, 2023)This paper proposes to use a type of machine learning network called artificial neural networks to design a circularity accounting network. The network is composed of human and non-human actors and accounts for the impact ... -
Bridging the Understanding of Sustainability Accounting and Organizational Change
(Sage, 2022)The role of sustainability accounting in promoting organizational change towards more sustainable practices is a relevant area of research for both accounting and organization studies. Despite the interdisciplinary nature ... -
Sustainability accounting regulation in Spanish public sector organizations
(Taylor & Francis, 2018)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 ...