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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 ...
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 ...