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Sustainability accounting regulation in Spanish public sector organizations
dc.contributor.author | Larrinaga, Carlos | |
dc.contributor.author | Luque Vílchez, Mercedes | |
dc.contributor.author | Fernández, Rosa | |
dc.date.accessioned | 2024-01-23T19:39:06Z | |
dc.date.available | 2024-01-23T19:39:06Z | |
dc.date.issued | 2018 | |
dc.identifier.issn | 0954-0962 | |
dc.identifier.uri | http://hdl.handle.net/10396/26696 | |
dc.description.abstract | 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. | es_ES |
dc.format.mimetype | application/pdf | es_ES |
dc.language.iso | eng | es_ES |
dc.publisher | Taylor & Francis | es_ES |
dc.rights | https://creativecommons.org/licenses/by-nc-nd/4.0/ | es_ES |
dc.source | Larrinaga, C., Luque-Vilchez, M., & Fernández, R. (2018). Sustainability accounting regulation in Spanish public sector organizations. Public Money & Management, 38(5), 345-354. https://doi.org/10.1080/09540962.2018.1477669 | es_ES |
dc.subject | Non-financial regulation | es_ES |
dc.subject | Public sector organizations | es_ES |
dc.subject | Sustainability accounting | es_ES |
dc.subject | Sustainability reporting | es_ES |
dc.subject | Spain | es_ES |
dc.title | Sustainability accounting regulation in Spanish public sector organizations | es_ES |
dc.type | info:eu-repo/semantics/article | es_ES |
dc.relation.publisherversion | https://doi.org/10.1080/09540962.2018.1477669 | es_ES |
dc.relation.projectID | Gobierno de España. ECO2015-65782- P | es_ES |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | es_ES |