Sustainability reporting from the preparers’ perspective in locally-owned public enterprises
Torres, Lourdes (Universidad de Zaragoza) ; Ripoll, Lara (Universidad de Zaragoza) ; Pina, Vicente (Universidad de Zaragoza) ; Bachiller, Patricia (Universidad de Zaragoza)
Resumen: 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.
Idioma: Inglés
DOI: 10.1080/09540962.2024.2392724
Año: 2024
Publicado en: PUBLIC MONEY & MANAGEMENT (2024), 1-12
ISSN: 0954-0962
Financiación: info:eu-repo/grantAgreement/ES/AEI/PID2020-113905GB-I00
Financiación: info:eu-repo/grantAgreement/ES/DGA/S56-23R
Tipo y forma: Article (PostPrint)
Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. You may not use the material for commercial purposes. If you remix, transform, or build upon the material, you may not distribute the modified material.
Fecha de embargo : 2026-02-27
Exportado de SIDERAL (2024-09-06-10:24:55)
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Idioma: Inglés
DOI: 10.1080/09540962.2024.2392724
Año: 2024
Publicado en: PUBLIC MONEY & MANAGEMENT (2024), 1-12
ISSN: 0954-0962
Financiación: info:eu-repo/grantAgreement/ES/AEI/PID2020-113905GB-I00
Financiación: info:eu-repo/grantAgreement/ES/DGA/S56-23R
Tipo y forma: Article (PostPrint)
Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. You may not use the material for commercial purposes. If you remix, transform, or build upon the material, you may not distribute the modified material. Fecha de embargo : 2026-02-27
Exportado de SIDERAL (2024-09-06-10:24:55)
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Record created 2024-09-06, last modified 2024-09-06