Sustainability accounting regulation in Spanish public sector organizations

Carlos Larrínaga · Mercedes Luque‐Vílchez · Rosa Fernández

59 citations0/0 files storedPublic Money & Management

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Corporate Social Responsibility Reporting Accounting Theory and Financial Reporting Accounting and Financial Management

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.

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References

1991The Foucault Effect: Studies in Governmentality 1991Strategic Responses to Institutional Processes 2000Qualitative Research Methods for the Social Sciences 1991STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSES 1999Doing Qualitative Research 2007Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis 1992Political Power beyond the State: Problematics of Government 2010Political power beyond the State: problematics of government

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2023The multiverse of non-financial reporting regulation 2019Examining the amount of mandatory non-financial information disclosed by Spanish state-owned enterprises and its potential influential variables 2021Corporate social reporting and assurance: The state of the art

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