Browsing DESPA-Artículos, capítulos... by Author "6e8d8941-6bfa-4d50-8ca2-7eefe885af44"
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Sustainability reporting as a tool for fostering sustainable growth in the agri-food sector: the case of Spain
Anguiano-Santos, Carlos; Salazar-Ordóñez, Melania (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 ... -
Sustainability reporting harmonisation? A utopian endeavour for European agri-food companies
Anguiano-Santos, Carlos; Salazar Ordóñez, Melania; Tornel-Vázquez, Rossana; Rodríguez Entrena, Macario (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 ... -
Sustainability reporting in focus: analysing Spanish transposition of the Non‑Financial Reporting European Directive in the agri‑food sector
Anguiano-Santos, Carlos; Rodríguez Entrena, Macario (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 ...