000163964 001__ 163964
000163964 005__ 20251121145034.0
000163964 0247_ $$2doi$$a10.1080/02102412.2025.2583730
000163964 0248_ $$2sideral$$a146099
000163964 037__ $$aART-2025-146099
000163964 041__ $$aeng
000163964 100__ $$0(orcid)0000-0002-8197-7088$$aYetano, Ana$$uUniversidad de Zaragoza
000163964 245__ $$aDoes mandatory sustainability information foster the adoption of integrated reporting at Spanish state-owned enterprises?
000163964 260__ $$c2025
000163964 5060_ $$aAccess copy available to the general public$$fUnrestricted
000163964 5203_ $$aThe scenario created by sustainability reporting regulations has provided a special momentum for the analysis of the implementation of Integrated Reporting (IR). This study examines how sustainability regulation has fostered the implementation of sustainability reports and IR by large Spanish State-Owned Enterprises (SOEs), identifying the factors that explain their varying behaviours. The content of the reports highlights areas of common concern such as protecting diversity, gender equality and the environment. The results show that mandatory non-financial and sustainability reporting, without practical performance indicators and metrics, is not enough at present to introduce homogeneous and comparable sustainability reporting and IR at SOEs. The corporate governance is also a driver of different speeds in the development of practical sustainability reporting and IR. Our approach differs from previous research by exploring the intersection between mandatory and voluntary sustainability reporting at SOEs, where coercive forces may interact with legitimacy pressures in public sector companies.
000163964 536__ $$9info:eu-repo/grantAgreement/ES/AEI/PID2020-113905GB-I00$$9info:eu-repo/grantAgreement/ES/DGA/S56-20R$$9info:eu-repo/grantAgreement/ES/UZ/JIUZ2024-CSJ-21
000163964 540__ $$9info:eu-repo/semantics/embargoedAccess$$aby-nc-nd$$uhttps://creativecommons.org/licenses/by-nc-nd/4.0/deed.es
000163964 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000163964 700__ $$0(orcid)0000-0003-4623-1448$$aTorres, Lourdes$$uUniversidad de Zaragoza
000163964 700__ $$0(orcid)0000-0002-1761-4119$$aGarcía Rayado, Jaime$$uUniversidad de Zaragoza
000163964 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000163964 773__ $$g(2025), [41 pp.]$$pRev. esp. financ. contab.$$tSpanish journal of finance and accounting / Revista española de financiacion y contabilidad$$x0210-2412
000163964 8564_ $$s783207$$uhttps://zaguan.unizar.es/record/163964/files/texto_completo.pdf$$yPostprint$$zinfo:eu-repo/date/embargoEnd/2027-05-09
000163964 8564_ $$s2667454$$uhttps://zaguan.unizar.es/record/163964/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint$$zinfo:eu-repo/date/embargoEnd/2027-05-09
000163964 909CO $$ooai:zaguan.unizar.es:163964$$particulos$$pdriver
000163964 951__ $$a2025-11-21-14:41:11
000163964 980__ $$aARTICLE