There are an increasing number of corporate social responsibility (CSR) reporting tools that
are evolving. As a result, it has become chaotic and complicated for practitioners to select …

The purpose of this study is to investigate the factors that impact (1) Global Reporting
Initiative-based sustainability reporting,(2) the adoption of assurance statements in …

The objective of this paper is to analyze the effect of the professional, technical and
relational background (human and social capital) of outside directors on promoting firm CSR …

This study analyses the impact of Spanish financial institutions' risk profile on their
contribution to the 2030 Agenda. Financial institutions play a significant role in ensuring …

The goal of this paper is to study non-financial information disclosed by European SMEs as
a way to identify sustainability risks. We analyze a sample of all the voluntary non-financial …

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 …

This paper aims to examine the effect of cultural dimensions such as the power distance,
individualism, masculinity, uncertainty avoidance, long‐term orientation, and indulgence on …

The growing concern about climate change necessitates the development of models for long-
term measurements of the sustainability performance. The Global Reporting Initiative …

Currently, there is an emphasis on the role of knowledge in corporate sustainability
reporting. Europe has just published a new Directive on Corporate Sustainability Reporting …

Objeto: Este trabajo investiga las implicaciones del cambio en la normativa contable
referido a los arrendamientos operativos sobre las empresas y los usuarios de la …