Articlegreen2011

The emergence of triple bottom line reporting in Spain

Javier Husillos · Carlos Larrínaga · María José Álvarez Gil

59 citations0/0 files storedSpanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad

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

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.

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References

2011Case study research: design and methods 2008Qualitative Data Analysis 1995Handbook of Qualitative Research.1999Doing Qualitative Research 2002Introduction 1995Corporate social and environmental reporting 1992Qualitative Evaluation and Research Methods 1993The proactive component of organizational behavior: A measure and correlates

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