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000144729 001__ 144729 000144729 005__ 20250923084428.0 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$$uhttp://creativecommons.org/licenses/by-nc-nd/3.0/es/ 000144729 590__ $$a2.1$$b2024 000144729 592__ $$a0.642$$b2024 000144729 591__ $$aPUBLIC ADMINISTRATION$$b42 / 90 = 0.467$$c2024$$dQ2$$eT2 000144729 593__ $$aSociology and Political Science$$c2024$$dQ1 000144729 591__ $$aBUSINESS, FINANCE$$b105 / 241 = 0.436$$c2024$$dQ2$$eT2 000144729 593__ $$aBusiness, Management and Accounting (miscellaneous)$$c2024$$dQ2 000144729 593__ $$aPublic Administration$$c2024$$dQ2 000144729 593__ $$aAccounting$$c2024$$dQ2 000144729 593__ $$aFinance$$c2024$$dQ2 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__ $$g44, 8 (2024), 696-707$$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 000144729 8564_ $$s892125$$uhttps://zaguan.unizar.es/record/144729/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint$$zinfo:eu-repo/date/embargoEnd/2026-02-27 000144729 909CO $$ooai:zaguan.unizar.es:144729$$particulos$$pdriver 000144729 951__ $$a2025-09-22-14:41:19 000144729 980__ $$aARTICLE
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