The emergence of triple bottom line reporting in Spain
Year: 2011
Type: article
Abstract: The emergence of triple bottom line reporting by organizations in Spain is the context in which the present work have tried to understand the influence of both external and internal contexts on social and environmental disclosures. The material for this study is drawn from semi-structured interviews with 30 managers of 20 Spanish organizations with responsibility for the preparation of TBL reports. The narratives provided by the interviewees suggest that internal (organizational and individual) and external contexts are both important in the explanation of social and environmental disclosure practices. One of the study's main findings is that certain assemblages of external and internal influences exist that can either enhance or inhibit the development of TBL reports.
Language: Spanish
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W3125397948