ListarDepartamento de Economía Agraria, Finanzas y Contabilidad por tema "Sustainability reporting"
Mostrando ítems 1-6 de 6
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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 ... -
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 ... -
Las empresas agroalimentarias y la divulgación de información sobre sostenibilidad: un análisis integrado de su desempeño
(Universidad de Córdoba, UCOPress, 2024)En las últimas décadas, las empresas han experimentado una transformación en sus prácticas empresariales, destacando la adopción de prácticas sostenibles, principalmente a través de la Responsabilidad Social Corporativa ... -
Key aspects of sustainability reporting quality and the future of GRI
(Emerald, 2023)Purpose: This paper aims to investigate the current state of knowledge in key reporting aspects in relation to sustainability reporting in general and to reflect on their relevance to Global Reporting Initiative (GRI) in ... -
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 ... -
Sustainability reporting as a tool for fostering sustainable growth in the agri-food sector: the case of Spain
(Taylor & Francis, 2022)The impact of business activity is of increasing concern to the European Union citizens. In response, Directive 2014/95/EU becomes the first supranational regulation that requires companies reporting business impacts on ...