doi:10.1080/09540962.2024.2392724engTorres, LourdesRipoll, LaraPina, VicenteBachiller, PatriciaSustainability reporting from the preparers’ perspective in locally-owned public enterprisesART-2024-139574This 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.2024http://zaguan.unizar.es/record/14472910.1080/09540962.2024.2392724http://zaguan.unizar.es/record/144729oai:zaguan.unizar.es:144729info:eu-repo/grantAgreement/ES/AEI/PID2020-113905GB-I00info:eu-repo/grantAgreement/ES/DGA/S56-23RPUBLIC MONEY & MANAGEMENT 44, 8 (2024), 696-707by-nc-ndhttps://creativecommons.org/licenses/by-nc-nd/4.0/deed.esinfo:eu-repo/semantics/openAccess