000162653 001__ 162653
000162653 005__ 20251017144653.0
000162653 0247_ $$2doi$$a10.1080/09540962.2025.2543440
000162653 0248_ $$2sideral$$a145144
000162653 037__ $$aART-2025-145144
000162653 041__ $$aeng
000162653 100__ $$aPina, Vicente
000162653 245__ $$aAssessing the suitability of climate disclosure models for local governments
000162653 260__ $$c2025
000162653 5203_ $$aThis study explores the applicability of climate disclosure standards—specifically IFRS S2 and ESRSE1–E5—to local governments (LGs). It identifies metrics related to LG activities, such as energy,water, and waste management, and greenhouse gas emissions. Based on document analysis andinterviews with LG officials, the research highlights metrics for climate-related reporting. Theauthors provide recommendations to enhance accountability and comparability in LGsustainability reports, supporting harmonized and global climate reporting standards.
000162653 540__ $$9info:eu-repo/semantics/closedAccess$$aby-nc$$uhttps://creativecommons.org/licenses/by-nc/4.0/deed.es
000162653 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000162653 700__ $$aTorres, Lourdes
000162653 700__ $$aRipoll, Lara
000162653 700__ $$aGarcía-Rayado, Jaime
000162653 700__ $$aArias, Natalia
000162653 773__ $$g(2025), 1-11$$pPublic money manag.$$tPUBLIC MONEY & MANAGEMENT$$x0954-0962
000162653 8564_ $$s796075$$uhttps://zaguan.unizar.es/record/162653/files/texto_completo.pdf$$yPostprint$$zinfo:eu-repo/date/embargoEnd/2027-03-08
000162653 8564_ $$s933341$$uhttps://zaguan.unizar.es/record/162653/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint$$zinfo:eu-repo/date/embargoEnd/2027-03-08
000162653 909CO $$ooai:zaguan.unizar.es:162653$$particulos$$pdriver
000162653 951__ $$a2025-10-17-14:37:23
000162653 980__ $$aARTICLE