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 44, 8 (2024), 696-707
ISSN: 0954-0962

Factor impacto JCR: 2.1 (2024)

Categ. JCR: PUBLIC ADMINISTRATION rank: 42 / 90 = 0.467 (2024) - Q2 - T2
Categ. JCR: BUSINESS, FINANCE rank: 105 / 241 = 0.436 (2024) - Q2 - T2

Factor impacto SCIMAGO: 0.642 - Sociology and Political Science (Q1) - Business, Management and Accounting (miscellaneous) (Q2) - Public Administration (Q2) - Accounting (Q2) - Finance (Q2)

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)