Purpose–The purpose of this paper is to examine customer corporate social responsibility
(CSR) expectations in the crisis context of the Spanish banking industry. The paper also …

Resumen La Directiva 2014/95/UE impone nuevos requisitos en cuanto a la divulgación de
información no financiera (IFN). El objetivo de este trabajo es analizar la IFN divulgada por …

Sustainability accounting, with its final output–sustainability reporting, is a new field of
accounting focused on evaluating and following up activities regarding a firm's governance …

We examine the impact of country‐level governance and legal system, on corporate social
responsibility disclosure (CSRD) engagement. Our analysis evaluates the extent to which …

Sustainability reporting and assurance have considerably increased in the last decades.
Among different sectors,'sensitive sectors' attracted the attention of many academics …

[EN] Cooperative banks, as a social economy institution, have a special relationship with
sustainability. Given the lack of previous studies, we aim to develop an exploratory analysis …

The authors describe the intensity and orientation of the corporate social responsibility
(CSR) reporting in four Spanish industries and explore the relationship that exists between …

Purpose The purpose of this paper is to explore customer–corporate social responsibility (-
CSR) expectations communicated on the corporate websites of the banking sector in the …

El fraude interno por banca paralela se tipifica en España como la captación ilegal de
dinero por parte de empleados bancarios o de terceros. Los casos de banca paralela tienen …

La inclusión de elementos básicos inherentes a la Responsabilidad Social Corporativa
(RSC) en el mundo empresarial y en la vida de las empresas ha presentado desde el …