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An approach to using the best-worst method for supporting sustainability reporting decision-making in SMEs
(Taylor & Francis, 2021)
This paper proposes a novel methodological approach to help decision-makers inSMEs evaluate and prioritize sustainability reporting (SR) standards. It can thus helpSMEs to overcome some of the problems they encounter when ...
The influence of pro-environmental managers’ personal values on environmental disclosure: The mediating role of the environmental organizational structure
(Emerald Publishing, 2019)
Purpose–The purpose of this paper is to examine in greater depth the influence of internal factors onthe disclosure of environmental information by companies. The influence of pro-environmental managers ̈personal values ...
Academic engagement inpolicy-making and social andenvironmental reporting
(Emerald Publishing, 2019)
Purpose–This paper aims to document and discuss the involvement of a group of Spanish academics inthe process of social and environmental reporting regulation to reflect on the role of accounting academics inregulatory ...
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 ...
Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States
(Springer, 2020)
A descriptive-exploratory analysis of assurance practices is presented in this paper, by analysing the patterns of sustainability assurance reporting in two national contexts with different levels of assurance activity ...
Reporting Models do not Translate Well: Failing to RegulateCSR Reporting in Spain
(Taylor & Francis, 2016)
This paper explores the regulation of corporate social responsibility (CSR) reporting for corporations exceeding 1000 employees introduced in Spain by the Sustainable Economy Law 2/2011 of 4 March. The relevance for this ...
The implementation of sustainability reporting in a small and medium enterprise and the emergence of integrated thinking
(Emerald Publishing, 2020)
Purpose–This study aims to examine the process through which sustainability is integrated into theorganizational practices of accounting.Design/methodology/approach–Action research, drawing on the lens of neo-institutional ...
Deconstructing corporate environmental, social, and governance performance: Heterogeneous stakeholder preferences in the food industry
(Wiley, 2023)
Environmental, social, and governance (ESG) performance assessment has emerged as a way to analyze corporate sustainability. However, the literature suggests that stakeholders are not satisfied with advisory firms' current ...
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 ...
The role of accounting in the assessment of knowledge production from a multi-stakeholder’s perspective
(Emerald, 2022)
Purpose – The objective of this study is to provide insights into how accounting and accountability systems can contribute to transforming metrics employed thus far in research performance evaluation. New metrics are needed ...