000144729 001__ 144729
000144729 005__ 20240906111328.0
000144729 0247_ $$2doi$$a10.1080/09540962.2024.2392724
000144729 0248_ $$2sideral$$a139574
000144729 037__ $$aART-2024-139574
000144729 041__ $$aeng
000144729 100__ $$0(orcid)0000-0003-4623-1448$$aTorres, Lourdes$$uUniversidad de Zaragoza
000144729 245__ $$aSustainability reporting from the preparers’ perspective in locally-owned public enterprises
000144729 260__ $$c2024
000144729 5060_ $$aAccess copy available to the general public$$fUnrestricted
000144729 5203_ $$aThis article presents an analysis of Spanish sustainability report preparers’ perspective of sustainability reporting in locally-owned enterprises (LOEs) that are wholly owned by local governments. The article is focused on the preparers’ view of the objectives of sustainability reporting, and the comparability, utility and usefulness of the indicators used in these reports.
000144729 536__ $$9info:eu-repo/grantAgreement/ES/AEI/PID2020-113905GB-I00$$9info:eu-repo/grantAgreement/ES/DGA/S56-23R
000144729 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
000144729 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000144729 700__ $$0(orcid)0000-0001-5790-2011$$aRipoll, Lara$$uUniversidad de Zaragoza
000144729 700__ $$0(orcid)0000-0002-9416-2224$$aPina, Vicente$$uUniversidad de Zaragoza
000144729 700__ $$0(orcid)0000-0001-6661-1128$$aBachiller, Patricia$$uUniversidad de Zaragoza
000144729 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000144729 773__ $$g(2024), 1-12$$pPublic money manag.$$tPUBLIC MONEY & MANAGEMENT$$x0954-0962
000144729 8564_ $$s673842$$uhttps://zaguan.unizar.es/record/144729/files/texto_completo.pdf$$yPostprint$$zinfo:eu-repo/date/embargoEnd/2026-02-27
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000144729 909CO $$ooai:zaguan.unizar.es:144729$$particulos$$pdriver
000144729 951__ $$a2024-09-06-10:24:55
000144729 980__ $$aARTICLE