Purpose Research dealing with non-financial reporting formats in public sector organizations is progressively expanding. This paper systematizes the existing literature …
Purpose This paper aims to examine the extent of mandatory non-financial information disclosed by Spanish state-owned enterprises (SOEs) and barriers to and/or drivers of such …
D Baboukardos, S Gaia, P Lassou… - Accounting …, 2023 - Taylor & Francis
Although non-financial reporting (NFR) has been extensively explored in the accounting literature, most previous studies have focused on relevant issues in contexts where firms …
IM García-Sánchez - Revista de Contabilidad-Spanish Accounting …, 2021 - revistas.um.es
Este trabajo realiza una revisión de la literatura sobre verificación y divulgación de información sobre responsabilidad social corporativa basada en 320 artículos en las 36 …
In this study, we performed a comparative analysis to examine the extent to which local governments (LGs) in two Mediterranean countries–Spain and Italy–use their websites to …
The objective of this study is to investigate whether governance quality is associated with the sustainability reporting tendency of public sector organizations. For this purpose, we have …
J Andrades, D Martinez-Martinez… - … , Management and Policy …, 2024 - emerald.com
Purpose Relying on institutional theory and Oliver's (1991) strategic responses framework, the purpose of this paper is to investigate the different strategies adopted by Spanish public …
This study aims to provide an extensive overview of the current state of sustainability reporting through the review studies on sustainability reports (SR) in the accounting …