144729 20260227073830.0 doi 10.1080/09540962.2024.2392724 sideral 139574 ART-2024-139574 eng (orcid)0000-0003-4623-1448 Torres, Lourdes Universidad de Zaragoza Sustainability reporting from the preparers’ perspective in locally-owned public enterprises 2024 Access copy available to the general public Unrestricted This 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. info:eu-repo/grantAgreement/ES/AEI/PID2020-113905GB-I00 info:eu-repo/grantAgreement/ES/DGA/S56-23R info:eu-repo/semantics/openAccess by-nc-nd https://creativecommons.org/licenses/by-nc-nd/4.0/deed.es 2.1 2024 PUBLIC ADMINISTRATION 42 / 90 = 0.467 2024 Q2 T2 BUSINESS, FINANCE 105 / 242 = 0.434 2024 Q2 T2 0.642 2024 Sociology and Political Science 2024 Q1 Business, Management and Accounting (miscellaneous) 2024 Q2 Public Administration 2024 Q2 Accounting 2024 Q2 Finance 2024 Q2 5.2 2024 info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion (orcid)0000-0001-5790-2011 Ripoll, Lara Universidad de Zaragoza (orcid)0000-0002-9416-2224 Pina, Vicente Universidad de Zaragoza (orcid)0000-0001-6661-1128 Bachiller, Patricia Universidad de Zaragoza 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 44, 8 (2024), 696-707 Public money manag. PUBLIC MONEY & MANAGEMENT 0954-0962 673842 http://zaguan.unizar.es/record/144729/files/texto_completo.pdf Postprint info:eu-repo/date/embargoEnd/2026-02-27 892125 http://zaguan.unizar.es/record/144729/files/texto_completo.jpg?subformat=icon icon Postprint info:eu-repo/date/embargoEnd/2026-02-27 oai:zaguan.unizar.es:144729 articulos driver 2026-02-17-20:31:25 ARTICLE