Work

Sustainability accounting regulation in Spanish public sector organizations

Year: 2018

Type: article

Abstract: In 2011, the Spanish government made sustainability accounting mandatory for public sector organizations. This paper documents why, despite the new legislation, the quantity and quality of sustainability accounting practices remains low.

Source: Public Money & Management

DOI: 10.1080/09540962.2018.1477669

Authors: Carlos Larrinaga, Mercedes Luque-Vilchez, Rosa Fernández

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W2805528828

FWCI: 5.431

Cites: 28

Cited by: 59

Related to: 10