Los Objetivos de Desarrollo Sostenible y las Grandes Empresas Españolas: Un análisis de su Compromiso a partir de su Reporte No Financiero
##plugins.themes.bootstrap3.article.main##
##plugins.themes.bootstrap3.article.sidebar##
Publicado
11-01-2024
Domingo Martínez-Martínez
Paula Isabel Rodríguez Castro
Francisco Javier Andrades Peña
Jesús Sierra Blanco
Profesor Titular de Universidad del Dpto. de Economía Financiera y Contabilidad de la Universidad de Cádiz. Facultad de Ciencias Económicas y Empresariales. Calle Enrique Villegas Vélez n.º 2, 11002 (Cádiz)
https://orcid.org/0000-0002-6330-316X
Paula Isabel Rodríguez Castro
Profesora Ayudante Doctor del Dpto. de Economía Financiera y Contabilidad de la Universidad de Cádiz. Facultad de Ciencias Económicas y Empresariales. Calle Enrique Villegas Vélez n.º 2, 11002 (Cádiz)
Francisco Javier Andrades Peña
Profesor Titular de Universidad del Dpto. de Economía Financiera y Contabilidad de la Universidad de Cádiz. Facultad de Ciencias Económicas y Empresariales. Calle Enrique Villegas Vélez n.º 2, 11002 (Cádiz)
Jesús Sierra Blanco
Egresado del Master Universitario en Contabilidad y Auditoría de la Universidad de Cádiz
Resumen
El presente trabajo tiene como principal objetivo evaluar el nivel de compromiso con los Objetivos de Desarrollo Sostenible (ODS) de las grandes empresas españolas a partir de la información contenida en sus Estados de Información No Financiera (EINF) y las cartas de sus presidentes e identificar los posibles factores explicativos asociados a la propia organización. Para ello se ha contado con una muestra equilibrada de 58 compañías españolas, 29 cotizadas y 29 no cotizadas, en el ejercicio 2019. Los resultados obtenidos ponen de relieve: i) la mayor preocupación que despiertan los ODS entre las empresas expuestas en los mercados bursátiles y aquellas que son de mayor tamaño; ii) la importancia de contar con consejos de administración diversos, que integren el mayor número de intereses posibles así como aquellos valores y principios que se atribuyen de forma intrínseca a las mujeres; y iii) el mayor énfasis en aquellos ODS relacionados con aquellas temáticas ya conocidas por este tipo de organizaciones, gracias a su mayor experiencia en el reporting no financiero, publicando documentos como los informes de responsabilidad social corporativa o las memorias de sostenibilidad.
Cómo citar
Martínez-Martínez, D., Rodríguez Castro, P. I., Andrades Peña, F. J., & Sierra Blanco, J. (2024). Los Objetivos de Desarrollo Sostenible y las Grandes Empresas Españolas: Un análisis de su Compromiso a partir de su Reporte No Financiero. Cuadernos De Gestión, 24(1), 85–97. https://doi.org/10.5295/cdg.231911dm
- APA
- Chicago
- Harvard Descargar cita
- Endnote/Zotero/Mendeley (RIS)
- BibTeX
##plugins.themes.bootstrap3.article.details##
Keywords
Objetivos de Desarrollo Sostenible, Agenda 2030, Estados de Información No Financiera, España
References
Adams, C. A., & Abhayawansa, S. (2021). Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting. Critical Perspectives on Accounting, 82, 102309. https://doi.org/10.1016/j.cpa.2021.102309
Adams, C. A., Druckman, P. B., & Picot, R. C. (2020). Sustainable development goal disclosure (SDGD) recommenda-tions. ACCA: London, UK. Available at https://www.ifac.org/knowledge-gateway/contributing-globaleconomy/publications/sustainable-development-goalsdisclosure-sdgdrecommendations
Ali, W., Frynas, J.G., & Mahmood, Z. (2017). Determinants of corporate social responsibility (CSR) disclosure in developed and developing countries: a literature review. Corporate Social Responsibility and Environmental Management, 24(4), 273-294. https://doi.org/10.1002/csr.1410
Ballesteros, B. C., Rubio, R. G., & Ferrero, J. M. (2015). Efecto de la composición del consejo de administración en las prácticas de responsabilidad social corporativa. Revista de contabilidad, 18(1), 20-31. https://doi.org/10.1016/j.rcsar.2014.02.003
Bebbington, J., & Unerman, J. (2018). Achieving the united nations sustainable development goals: an enabling role for accounting research. Accounting, Auditing and Accountability Journal, 31(1), 2-24. https://doi.org/10.1108/AAAJ-05-2017-2929
Bebbington, J., & Unerman, J. (2020). Advancing research into accounting and the UN Sustainable Development Goals. Accounting, Auditing & Accountability Journal, 33(7), 1657-1670. https://doi.org/10.1108/AAAJ-05-2020-4556
Bebbington, J., Schneider, T., Stevenson, L., &Fox, A. (2020). Fossil fuel reserves and resources reporting and unburn-able carbon: Investigating conflicting accounts. Critical Perspectives on Accounting, 66, 102083. https://doi.org/10.1016/j.cpa.2019.04.004
Bollas-Araya, H.M., Polo-Garrido, F. & Seguí-Mas, E. (2019). Determinants of CSR reporting and assurance: an analysis of top cooperative and mutual organisations. Australian Accounting Review, 29(4), 692-707. https://doi.org/10.1111/auar.12244
Botchway, G. O., & Bradley, O.J. (2023). The diffusion of the sustainable development goals (SDGs): an examination of preparer perceptions. Sustainability Accounting, Management and Policy Journal, 14(2), 289-312. https://doi.org/10.1108/SAMPJ-01-2022-0012
Brammer, S. & Pavelin, S. (2008). Factor influencing the quality of Corporate environmental disclosure. Business Strategy and the Environment, 17(2), 120-136. https://doi.org/10.1002/bse.506
Brown, W. O., Helland, E., & Smith, J. K. (2006). Corporate philanthropic practices. Journal of corporate finance, 12(5), 855-877. https://doi.org/10.1016/j.jcorpfin.2006.02.001
Carnegie, G., Parker, L., & Tsahuridu, E. (2021). It’s 2020: what is accounting today? Australian Accounting Review, 31(1), 65-73. https://doi.org/10.1111/auar.12325
Castelo, M. & Lima, L. (2008). Factors influencing social responsibility disclosure by Portuguese companies. Journal of Business Ethics, 83, 685-701. https://doi.org/10.1007/s10551-007-9658-z
Castiñeira, À., Curtó, F., González, A. M., Ortega, E., Rovira, A., Nadal, I., & Jané-Llopis, E. (2020). El potencial trans-formador de los ODS. ESADE, Ramon Llull University
Cho, C.H., Michelon, G., Patten, D.M., & Roberts, R.W. (2015). CSR disclosure: the more things change? Accounting, Auditing & Accountability Journal, 28(1), 14-35. https://doi.org/10.1108/AAAJ-12-2013-1549
Cinquini, L., & De Luca, F. (2022). Non-financial Disclosure and Integrated Reporting. Springer International Publishing.
Coombs, W.T., & Holladay, S. J. (2012). Managing corporate social responsibility: A communication approach. Malden, MA: Wiley Blackwell.
Cormier, D., & Gordon, I.M. (2001). An examination of social and environmental reporting strategies. Accounting, Auditing & Accountability Journal, 14(5), 587-617. https://doi.org/10.1108/EUM0000000006264
Cormier, D., Magnan, M. & Van Velthoven, B. (2005). Environmental Disclosure Quality in Large German Companies: Economic Incentives, Public Pressures or Institutional Conditions? European Accounting Review, 14(1), 3-39. https://doi.org/10.1080/0963818042000339617
Cucari, N., Esposito de Falco, S., & Orlando, B. (2018). Diversity of board of directors and environmental social govern-ance: Evidence from Italian listed companies. Corporate Social Responsibility and Environmental Manage-ment, 25, 250-266. https://doi.org/10.1002/csr.1452
Da Silva Monteiro, S.M. & Aibar-Guzmán, B. (2010). Determinants of environmental disclosure in the annual reports of large companies operating in Portugal. Corporate Social Responsibility and Environmental Management, 17(4), 185-204. https://doi.org/10.1002/csr.197
Daily, C. M., Dalton, D. R., & Cannella Jr, A. A. (2003). Corporate governance: Decades of dialogue and data. Academy of management review, 28(3), 371-382. https://doi.org/10.5465/amr.2003.10196703
Deegan, C. (2002). Introduction: the legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing and Accountability Journal, 15(3), 282-311. https://doi.org/10.1108/09513570210435852
De Klerk, M., & de Villiers, C. (2012). The value relevance of corporate responsibility reporting: South African evidence. Meditari Accountancy Research, 20(1), 21-38. https://doi.org/10.1108/10222521211234200
De Klerk, M., de Villiers, C., & van Staden, C. (2015). The influence of corporate social responsibility disclosure on share prices: Evidence from the United Kingdom. Pacific Accounting Review, 27(2), 208-228. https://doi.org/10.1108/PAR-05-2013-0047
De Villiers, C., & Van Staden, C.J. (2011). Where firms choose to disclose voluntary environmental information. Journal of Accounting and Public Policy, 30(6), 504-525. https://doi.org/10.1016/j.jaccpubpol.2011.03.005
Directiva 2014/95/UE del parlamento europeo y del consejo de 22 de octubre de 2014 por la que se modifica la Directiva 2013/34/UE en lo que respecta a la divulgación de información no financiera e información sobre diversidad por parte de determinadas grandes empresas y determinados grupos.
Directiva (UE) 2022/2464 del parlamento europeo y del consejo de 14 de diciembre de 2022 por la que se modifican el Reglamento (UE) n.º 537/2014, la Directiva 2004/109/CE, la Directiva 2006/43/CE y la Directiva 2013/34/UE, por lo que respecta a la presentación de información sobre sostenibilidad por parte de las empresas.
Dumay, J., & Guthrie, J. (2017). Involuntary disclosure of intellectual capital: is it relevant? Journal of Intellectual Capital, 18(1), 29-44. https://doi.org/10.1108/JIC-10-2016-0102
Durán, M. P., & Gil, M. T. N. (2020). Compromiso de las empresas españolas del Dow Jones Sustainability World Index 2018 con la divulgación de información responsable. Revista Española de Documentación Científica, 43(1), e255. https://doi.org/10.3989/redc.2020.1.1658
Erin, O.A., Bamigboye, O.A., & Oyewo, B. (2022). Sustainable development goals (SDG) reporting: an analysis of dis-closure. Journal of Accounting in Emerging Economies, 12(5), 761-789. https://doi.org/10.1108/JAEE-02-2020-0037
Esteban-Arrea, R., & Garcia-Torea, N. (2022). Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition. Sustainability Accounting, Management and Policy Journal, 13(3), 600-625. https://doi.org/10.1108/SAMPJ-07-2021-0292
Farooq, M.B., & de Villiers, C. (2019). Understanding how managers institutionalise sustainability reporting: Evidence from Australia and New Zealand. Accounting, Auditing & Accountability Journal, 32(5), 1240-1269. https://doi.org/10.1108/AAAJ-06-2017-2958
Fernandez, W.D., Burnett, M.F. & Gomez, C.B. (2019). Women in the boardroom and corporate social performance: negotiating the double bind. Management Decision, 57(9), 2201-2222. https://doi.org/10.1108/MD-08-2017-0738
Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2012). Does board gender composition affect corporate social responsibility reporting? International Journal of Business and Social Science, 3(1), 31-39.
Fernandez-Feijoo, B., Romero, S., & Ruiz-Blanco, S. (2014). Women on boards: Do they affect sustainability report-ing? Corporate Social Responsibility and Environmental Manage-ment, 21(6), 351-364. https://doi.org/10.1002/csr.1329
Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2015). Multilevel approach to sustainability report assurance decisions. Australian Accounting Review, 25(4), 346-358. https://doi.org/10.1111/auar.12104
Fonseca, L. and Carvalho, F. (2019). The reporting of SDGs by quality, environmental, and occupational health and safety-certified organizations. Sustainability, 11(20), 5797. https://doi.org/10.3390/su11205797
Freeman, R.E. (1984). The politics of stakeholder theory: some future directions. Business Ethics Quarterly, 4(4), 409-421.
Gamerschlag, R., Möller, K. & Verbeeten, F. (2011). Determinants of voluntary CSR disclosure: empirical evidence from Germany. Review of Managerial Science, 5, 233-262. https://doi.org/10.1007/s11846-010-0052-3
García-Benau, M. A., Gambetta, N., & Sierra-García, L. (2021). Financial Risk Management and Sustainabil-ity. Sustainability, 13(15), 8300. https://doi.org/10.3390/su13158300
García-Benau, M. A., Bollas-Araya, H. M., & Sierra-García, L. (2022). Non-financial reporting in Spain. The effects of the adoption of the 2014 EU Directive. Revista de Contabilidad-Spanish Accounting Review, 25(1), 3-15. https://doi.org/10.6018/rcsar.392631
García‐Sánchez, I. M., Hussain, N., Martínez‐Ferrero, J., & Ruiz‐Barbadillo, E. (2019). Impact of disclosure and assur-ance quality of corporate sustainability reports on access to finance. Corporate Social Responsibility and Environ-mental Management, 26(4), 832-848. https://doi.org/10.1002/csr.1724
Garcia-Torea, N., Larrinaga, C. and Luque-Vílchez, M. (2020). Academic engagement in policy-making and social and environmental reporting. Sustainability Accounting, Management and Policy Journal, 11(2), 281-290. https://doi.org/10.1108/SAMPJ-03-2019-0123
GRI and UNGC (2018a). Business reporting on the SDGs. An Analysis of the Goals and Targets. Available at www.globalreporting.org/information/SDGs/Pages/Reporting-onthe-SDGs.aspx.
GRI and UNGC (2018b). Business reporting on the SDGs. Integrating the SDGs into corporate reporting: A Practical Guide. Available at www.globalreporting.org/information/SDGs/Pages/Reporting-on-the-SDGs.aspx.
Grueso-Gala, M., & Zornoza, C. C. (2022). A bibliometric analysis of the literature on nonfinancial information reporting: Review of the research and network visualization. Management Letters/Cuadernos de Gestión, 22(1), 175-192. http://hdl.handle.net/10810/55446
Gugler, P. (2015). Book review - world investment report 2014: Investing in the SDGs: An action plan, UNCTAD, United Nations, Geneva (2014). International Business Review, 24, 541-542.
Hodge, K., Subramaniam, N. & Stewart, J. (2009). Assurance of Sustainability Reports: Impact on Report Users’ Confi-dence and Perceptions of Information Credibility. Australian Accounting Review, 19(3), 178-94. https://doi.org/10.1111/j.1835-2561.2009.00056.x
Higgins, C., Stubbs, W., & Milne, M. (2018). Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field. Journal of Business Ethics, 147, 309-326. https://doi.org/10.1007/s10551-015-2931-7
Hummel, K., & Szekely, M. (2022). Disclosure on the Sustainable Development Goals – Evidence from Europe. Ac-counting in Europe, 19(1), 152-189. https://doi.org/10.1080/17449480.2021.1894347
Izzo, M.F., Ciaburri, M., & Tiscini, R. (2020). The challenge of sustainable development goal reporting: the first evidence from Italian listed companies. Sustainability, 12(8), 3494. https://doi.org/10.3390/su12083494
Jizi, M. (2017). The influence of board composition on sustainable development disclosure. Business Strategy and the Environment, 26(5), 640-655. https://doi.org/10.1002/bse.1943
Kolk, A., & Perego, P. (2010). Determinants of the adoption of sustainability assurance statements: An international investigation. Business strategy and the environment, 19(3), 182-198. https://doi.org/10.1002/bse.643
KPMG (2020). The KPMG survey of corporate responsibility reporting 2020. KPMG, London, UK.
Krasodomska, J., Michalak, J., & Świetla, K. (2020). Directive 2014/95/EU: Accountants’ understanding and attitude towards mandatory non-financial disclosures in corporate reporting. Meditari Accountancy Research, 28(5), 751-779. https://doi.org/10.1108/MEDAR-06-2019-0504
La Torre, M., Sabelfeld, S., Blomkvist M., Tarquinio L., & Dumay, J. (2018). Harmonising non-financial reporting regulation in Europe: practical forces and projections for future research. Meditari Accountancy Resources, 26(4), 598-621. https://doi.org/10.1108/MEDAR-02-2018-0290
La Torre, M., Sabelfeld, S., Blomkvist, M., & Dumay, J. (2020). Rebuilding trust: sustainability and non-financial reporting and the European Union regulation, Meditari Accountancy Research. 28(5), 701-725. https://doi.org/10.1108/MEDAR-06-2020-0914
Larrinaga, C., Luque-Vilchez M., & Fernández, R. (2018). Sustainability accounting regulation in Spanish public sector organizations. Public Money & Management, 38(5), 345-354. https://doi.org/10.1080/09540962.2018.1477669
Li, S., Sun, L., & Ettredge, M. (2010). Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions. Journal of Accounting and Economics, 50, 93-110. https://doi.org/10.1016/j.jacceco.2010.01.003
Luque-Vílchez, M., & Larrinaga, C. (2016). Reporting Models do not Translate Well: Failing to Regulate CSR Reporting in Spain. Social and Environmental Accountability Journal, 36(1), 56-75. https://doi.org/10.1080/0969160X.2016.1149301
Mäkelä, H., & Laine, M. (2011). A CEO with many messages: Comparing the ideological representations provided by different corporate reports. Accounting Forum, 35(4), 217-231. https://doi.org/10.1016/j.accfor.2011.06.008
Martínez-Ferrero, J., & García-Sánchez, M.I. (2017). Coercive, Normative and Mimetic Isomorphism as Determinants of the Voluntary Assurance of Sustainability Reports. International Business Review, 26, 102-118. https://doi.org/10.1016/j.ibusrev.2016.05.009
Martínez-Ferrero, J. & García-Meca, E. (2020). Internal corporate governance strength as a mechanism for achieving sustainable development goals. Sustainable Development, 28(5), 1189-1198. https://doi.org/10.1002/sd.2068
Mintzberg, H. (1993) Structure in Fives: Designing Effective Organizations. Prentice-Hall, Englewood Cliffs, NJ.
Miras-Rodríguez, M. D. M., Martínez-Martínez, D., & Escobar-Pérez, B. (2018). Which corporate governance mecha-nisms drive CSR disclosure practices in emerging countries? Sustainability, 11(1), 61. https://doi.org/10.3390/su11010061
Morhardt, J.E. (2010), Corporate social responsibility and sustainability reporting on the Internet. Business Strategy and the Environment, 19(7), 436-452. https://doi.org/10.1002/bse.657
Neuendorf, K.A. (2002), The Content Analysis Guidebook, Sage, Thousand Oaks, CA.
Nichita, E. M., Nechita, E., Manea, C.L., Manea, D., & Irimescu, A. M. (2020). Reporting on Sustainable Development Goals. A score-based approach with company-level evidence from Central-Eastern Europe economies. Accounting and Management Information Systems, 19(3), 502-542. https://doi.org/10.24818/jamis.2020.03004
Nicolò, G., Zampone, G., Sannino, G., & De Iorio, S. (2021). Sustainable corporate governance and non-financial dis-closure in Europe: does the gender diversity matter?. Journal of Applied Accounting Research, 23(1), 227-249. https://doi.org/10.1108/JAAR-04-2021-0100
Niemann, L., & Hoppe, T. (2018). Sustainability reporting by local governments: a magic tool? Lessons on use and usefulness from European pioneers. Public Management Review, 20(1), 201-223. https://doi.org/10.1080/14719037.2017.1293149
Nunes, M.F., & Park, C.L. (2017). Self-claimed sustainability: building social and environmental reputations with words. Sustainable Production and Consumption, 11, 46-57. https://doi.org/10.1016/j.spc.2016.04.002
O’Dwyer, B., & Owen, D. (2005). Assurance Statement Practice in Environmental, Social and Sustainability Reporting: A Critical Evaluation. The British Accounting Review, 37(2), 205-229. https://doi.org/10.1016/j.bar.2005.01.005
Oteo, O. V. (2015). Factores que influyen en la calidad y cantidad de Responsabilidad Social en las empresas españolas. Estudio de caso de las empresas del Ibex 35. CIRIEC-España, revista de economía pública, social y cooperativa, 85.
Owen, D. (2008). Chronicles of wasted time? A personal reflection on the current state of, and future prospects for social and environmental accounting research. Accounting Auditing and Accountability Journal, 21(2), 240-267. https://doi.org/10.1108/09513570810854428
Palmer, I., King, A.W., & Kelleher, D. (2004). Listening to Jack: GE’s change conversations with shareholders. Journal of Organizational Change Management, 17(6), 593-614. https://doi.org/10.1108/09534810410564578
Pearce, J. A., & Zahra, S. A. (1992). Board composition from a strategic contingency perspective. Journal of manage-ment studies, 29(4), 411-438. https://doi.org/10.1111/j.1467-6486.1992.tb00672.x
Polo-Garrido, F., Bollas-Araya, H.M., & Bravo-Sellés, M. (2022). SDGs and cooperatives entities: a study of the biggest financial cooperatives. In 33º Congreso Internacional del CIRIEC.
Powell, L., & McGuigan, N. (2022). Responding to crises: rewilding accounting education for the Anthropocene. Meditari Accountancy Research, 31(1, 101-120. https://doi.org/10.1108/MEDAR-06-2021-1333
PwC (2018). From Promise to Reality: Does Business Really Care about the SDGs? And What Needs to Happen to Turn Words into Action; PwC: London, UK, available online at https://www.pwc.com/gx/en/ sustainabil-ity/SDG/sdg-reporting-2018.pdf accessed June 2020
PwC (2019). Creating a strategy for a better world How the Sustainable Development Goals can provide the framework for business to deliver progress on our global challenges, available online at https://www.pwc.com/gx/en/sustainability/SDG/sdg-2019.pdf, accessed June 2020
Qureshi, M.A., Kirkerud, S., Theresa, K. & Ahsan, T. (2020). The impact of sustainability (environmental, social, and governance) disclosure and board diversity on firm value: The moderating role of industry sensitivity. Business Strategy and the Environment, 29(3), 1199-1214. https://doi.org/10.1002/bse.2427
Reverte, C. (2009). Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88(2), 351-366. https://doi.org/10.1006/bare.1997.0060
Reverte, C. (2015). The new Spanish corporate social responsibility strategy 2014–2020: a crucial step forward with new challenges ahead. Journal of Cleaner Production, 91, 327-336. https://doi.org/10.1016/j.jclepro.2014.12.041
Romero, S., Ruiz, S., & Fernández-Feijoo, B. (2010). Assurance statement for sustainability reports: the case of Spain. Proceedings of the Northeast Business and Economics Association, 105-112.
Rosati, F., & Faria, L.G.D. (2019a). Business contribution to the sustainable development agenda: organizational factors related to early adoption of SDG reporting. Corporate Social Responsibility and Environmental Management, 26(3), 588-597. https://doi.org/10.1002/csr.1705
Rosati, F., & Faria, L.G.D. (2019b). Addressing the SDGs in sustainability reports: the relationship with institutional fac-tors. Journal of Cleaner Production, 215, 1312-1326. https://doi.org/10.1016/j.jclepro.2018.12.107
Sachs, J. D., Schmidt-Traub, G., Mazzucato, M., Messner, D., Nakicenovic, N., & Rockström, J. (2019). Six transforma-tions to achieve the sustainable development goals. Nature sustainability, 2(9), 805-814. https://doi.org/10.1038/s41893-019-0352-9
Schaltegger, S., & Wagner, M. (2011). Sustainable entrepreneurship and sustainability innovation: categories and interactions. Business Strategy and the Environment, 20(4), 222-237.
SDG Impact (2021a). About the SDG Impact Standards. Available at https://sdgimpact.undp.org/practice-standards.html.
SDG Impact (2021b). SDG IMPACT STANDARDS. Enterprises. Available at https://sdgimpact.undp.org/practice-standards.html.
Sierra García, L., Bollas-Araya, H.M., & García Benau, M.A. (2022). Sustainable development goals and assurance of non-financial information reporting in Spain. Sustainability Accounting, Management and Policy Journal, 13(4), 878-898. https://doi.org/10.1108/SAMPJ-04-2021-0131
Simnett, R., Vanstraelen, A., & Chua, W.F. (2009), “Assurance on Sustainability Reports: An International Comparison”, Accounting Review, 84 (3): 937-67
Srinidhi, B., Gul, F. A., & Tsui, J. (2011). Female directors and earnings quality. Contemporary Accounting Research, 28(5), 1610-1644. https://doi.org/10.1111/j.1911-3846.2011.01071.x
Sweeney, L., & Coughlan, J. (2008). Do Different Industries Report Corporate Social Responsibility Differently? An Investigation Through the Lens of Stakeholder Theory. Journal of Marketing Communications, 14(2), 113-24. https://doi.org/10.1080/13527260701856657
Tagesson, T., Blank, V., Broberg, P. & Collin, S.-O. (2009). What explains the extent and content of social and environ-mental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corpora-tions. Corporate Social Responsibility and Environmental Management, 16(6), 352-364. https://doi.org/10.1002/csr.194
Tsalis, T.A., Malamateniou, K.E., Koulouriotis, D., & Nikolaou, I.E. (2020). New challenges for corporate sustainability reporting: United Nations’ 2030 agenda for sustainable development and the sustainable development goals. Corporate Social Responsibility and Environmental Management, 27(4), 1617-1629. https://doi.org/10.1002/csr.1910
Tyson, T., & Adams, C.A. (2020). Increasing the scope of assurance research: new lines of inquiry and novel theoretical perspectives. Sustainability Accounting, Management and Policy Journal, 11(2), 291-316. https://doi.org/10.1108/SAMPJ-03-2018-0067
United Nations (2022). The Sustainable Development Goals Report 2022. United Nations Publications, New York, United States of America.
Van der Waal, J.W., & Thijssens, T. (2020). Corporate involvement in sustainable development goals: exploring the territory. Journal of Cleaner Production, 252, 119625. https://doi.org/10.1016/j.jclepro.2019.119625
Velte, P., & Stawinoga,W. (2017). Empirical Research on Corporate Social Responsibility Assurance (CSRA): A Litera-ture Review. Journal of Business Economics, 87, 1017-1066. https://doi.org/10.1007/s11573-016-0844-2.
Vinnari, E., & Laine, M. (2013). Just a passing fad? The diffusion and decline of environmental reporting in the Finnish water sector. Accounting, Auditing & Accountability Journal, 26(7), 1107-1134. https://doi.org/10.1108/AAAJ-04-2012-01002
Young, S. & Marais, M. (2012). CSR and Governance. Corporate Governance: An International Review, 20(5), 432-450. https://doi.org/10.1111/j.1467-8683.2012.00926.x
Zorio, A., García-Benau, M.A., & Sierra, L. (2013). Sustainability Development and the Quality of Assurance Reports: Empirical Evidence. Business Strategy and the Environment, 22(7), 484–500. https://doi.org/10.1002/bse.1764
Adams, C. A., Druckman, P. B., & Picot, R. C. (2020). Sustainable development goal disclosure (SDGD) recommenda-tions. ACCA: London, UK. Available at https://www.ifac.org/knowledge-gateway/contributing-globaleconomy/publications/sustainable-development-goalsdisclosure-sdgdrecommendations
Ali, W., Frynas, J.G., & Mahmood, Z. (2017). Determinants of corporate social responsibility (CSR) disclosure in developed and developing countries: a literature review. Corporate Social Responsibility and Environmental Management, 24(4), 273-294. https://doi.org/10.1002/csr.1410
Ballesteros, B. C., Rubio, R. G., & Ferrero, J. M. (2015). Efecto de la composición del consejo de administración en las prácticas de responsabilidad social corporativa. Revista de contabilidad, 18(1), 20-31. https://doi.org/10.1016/j.rcsar.2014.02.003
Bebbington, J., & Unerman, J. (2018). Achieving the united nations sustainable development goals: an enabling role for accounting research. Accounting, Auditing and Accountability Journal, 31(1), 2-24. https://doi.org/10.1108/AAAJ-05-2017-2929
Bebbington, J., & Unerman, J. (2020). Advancing research into accounting and the UN Sustainable Development Goals. Accounting, Auditing & Accountability Journal, 33(7), 1657-1670. https://doi.org/10.1108/AAAJ-05-2020-4556
Bebbington, J., Schneider, T., Stevenson, L., &Fox, A. (2020). Fossil fuel reserves and resources reporting and unburn-able carbon: Investigating conflicting accounts. Critical Perspectives on Accounting, 66, 102083. https://doi.org/10.1016/j.cpa.2019.04.004
Bollas-Araya, H.M., Polo-Garrido, F. & Seguí-Mas, E. (2019). Determinants of CSR reporting and assurance: an analysis of top cooperative and mutual organisations. Australian Accounting Review, 29(4), 692-707. https://doi.org/10.1111/auar.12244
Botchway, G. O., & Bradley, O.J. (2023). The diffusion of the sustainable development goals (SDGs): an examination of preparer perceptions. Sustainability Accounting, Management and Policy Journal, 14(2), 289-312. https://doi.org/10.1108/SAMPJ-01-2022-0012
Brammer, S. & Pavelin, S. (2008). Factor influencing the quality of Corporate environmental disclosure. Business Strategy and the Environment, 17(2), 120-136. https://doi.org/10.1002/bse.506
Brown, W. O., Helland, E., & Smith, J. K. (2006). Corporate philanthropic practices. Journal of corporate finance, 12(5), 855-877. https://doi.org/10.1016/j.jcorpfin.2006.02.001
Carnegie, G., Parker, L., & Tsahuridu, E. (2021). It’s 2020: what is accounting today? Australian Accounting Review, 31(1), 65-73. https://doi.org/10.1111/auar.12325
Castelo, M. & Lima, L. (2008). Factors influencing social responsibility disclosure by Portuguese companies. Journal of Business Ethics, 83, 685-701. https://doi.org/10.1007/s10551-007-9658-z
Castiñeira, À., Curtó, F., González, A. M., Ortega, E., Rovira, A., Nadal, I., & Jané-Llopis, E. (2020). El potencial trans-formador de los ODS. ESADE, Ramon Llull University
Cho, C.H., Michelon, G., Patten, D.M., & Roberts, R.W. (2015). CSR disclosure: the more things change? Accounting, Auditing & Accountability Journal, 28(1), 14-35. https://doi.org/10.1108/AAAJ-12-2013-1549
Cinquini, L., & De Luca, F. (2022). Non-financial Disclosure and Integrated Reporting. Springer International Publishing.
Coombs, W.T., & Holladay, S. J. (2012). Managing corporate social responsibility: A communication approach. Malden, MA: Wiley Blackwell.
Cormier, D., & Gordon, I.M. (2001). An examination of social and environmental reporting strategies. Accounting, Auditing & Accountability Journal, 14(5), 587-617. https://doi.org/10.1108/EUM0000000006264
Cormier, D., Magnan, M. & Van Velthoven, B. (2005). Environmental Disclosure Quality in Large German Companies: Economic Incentives, Public Pressures or Institutional Conditions? European Accounting Review, 14(1), 3-39. https://doi.org/10.1080/0963818042000339617
Cucari, N., Esposito de Falco, S., & Orlando, B. (2018). Diversity of board of directors and environmental social govern-ance: Evidence from Italian listed companies. Corporate Social Responsibility and Environmental Manage-ment, 25, 250-266. https://doi.org/10.1002/csr.1452
Da Silva Monteiro, S.M. & Aibar-Guzmán, B. (2010). Determinants of environmental disclosure in the annual reports of large companies operating in Portugal. Corporate Social Responsibility and Environmental Management, 17(4), 185-204. https://doi.org/10.1002/csr.197
Daily, C. M., Dalton, D. R., & Cannella Jr, A. A. (2003). Corporate governance: Decades of dialogue and data. Academy of management review, 28(3), 371-382. https://doi.org/10.5465/amr.2003.10196703
Deegan, C. (2002). Introduction: the legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing and Accountability Journal, 15(3), 282-311. https://doi.org/10.1108/09513570210435852
De Klerk, M., & de Villiers, C. (2012). The value relevance of corporate responsibility reporting: South African evidence. Meditari Accountancy Research, 20(1), 21-38. https://doi.org/10.1108/10222521211234200
De Klerk, M., de Villiers, C., & van Staden, C. (2015). The influence of corporate social responsibility disclosure on share prices: Evidence from the United Kingdom. Pacific Accounting Review, 27(2), 208-228. https://doi.org/10.1108/PAR-05-2013-0047
De Villiers, C., & Van Staden, C.J. (2011). Where firms choose to disclose voluntary environmental information. Journal of Accounting and Public Policy, 30(6), 504-525. https://doi.org/10.1016/j.jaccpubpol.2011.03.005
Directiva 2014/95/UE del parlamento europeo y del consejo de 22 de octubre de 2014 por la que se modifica la Directiva 2013/34/UE en lo que respecta a la divulgación de información no financiera e información sobre diversidad por parte de determinadas grandes empresas y determinados grupos.
Directiva (UE) 2022/2464 del parlamento europeo y del consejo de 14 de diciembre de 2022 por la que se modifican el Reglamento (UE) n.º 537/2014, la Directiva 2004/109/CE, la Directiva 2006/43/CE y la Directiva 2013/34/UE, por lo que respecta a la presentación de información sobre sostenibilidad por parte de las empresas.
Dumay, J., & Guthrie, J. (2017). Involuntary disclosure of intellectual capital: is it relevant? Journal of Intellectual Capital, 18(1), 29-44. https://doi.org/10.1108/JIC-10-2016-0102
Durán, M. P., & Gil, M. T. N. (2020). Compromiso de las empresas españolas del Dow Jones Sustainability World Index 2018 con la divulgación de información responsable. Revista Española de Documentación Científica, 43(1), e255. https://doi.org/10.3989/redc.2020.1.1658
Erin, O.A., Bamigboye, O.A., & Oyewo, B. (2022). Sustainable development goals (SDG) reporting: an analysis of dis-closure. Journal of Accounting in Emerging Economies, 12(5), 761-789. https://doi.org/10.1108/JAEE-02-2020-0037
Esteban-Arrea, R., & Garcia-Torea, N. (2022). Strategic responses to sustainability reporting regulation and multiple stakeholder demands: an analysis of the Spanish EU non-financial reporting directive transposition. Sustainability Accounting, Management and Policy Journal, 13(3), 600-625. https://doi.org/10.1108/SAMPJ-07-2021-0292
Farooq, M.B., & de Villiers, C. (2019). Understanding how managers institutionalise sustainability reporting: Evidence from Australia and New Zealand. Accounting, Auditing & Accountability Journal, 32(5), 1240-1269. https://doi.org/10.1108/AAAJ-06-2017-2958
Fernandez, W.D., Burnett, M.F. & Gomez, C.B. (2019). Women in the boardroom and corporate social performance: negotiating the double bind. Management Decision, 57(9), 2201-2222. https://doi.org/10.1108/MD-08-2017-0738
Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2012). Does board gender composition affect corporate social responsibility reporting? International Journal of Business and Social Science, 3(1), 31-39.
Fernandez-Feijoo, B., Romero, S., & Ruiz-Blanco, S. (2014). Women on boards: Do they affect sustainability report-ing? Corporate Social Responsibility and Environmental Manage-ment, 21(6), 351-364. https://doi.org/10.1002/csr.1329
Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2015). Multilevel approach to sustainability report assurance decisions. Australian Accounting Review, 25(4), 346-358. https://doi.org/10.1111/auar.12104
Fonseca, L. and Carvalho, F. (2019). The reporting of SDGs by quality, environmental, and occupational health and safety-certified organizations. Sustainability, 11(20), 5797. https://doi.org/10.3390/su11205797
Freeman, R.E. (1984). The politics of stakeholder theory: some future directions. Business Ethics Quarterly, 4(4), 409-421.
Gamerschlag, R., Möller, K. & Verbeeten, F. (2011). Determinants of voluntary CSR disclosure: empirical evidence from Germany. Review of Managerial Science, 5, 233-262. https://doi.org/10.1007/s11846-010-0052-3
García-Benau, M. A., Gambetta, N., & Sierra-García, L. (2021). Financial Risk Management and Sustainabil-ity. Sustainability, 13(15), 8300. https://doi.org/10.3390/su13158300
García-Benau, M. A., Bollas-Araya, H. M., & Sierra-García, L. (2022). Non-financial reporting in Spain. The effects of the adoption of the 2014 EU Directive. Revista de Contabilidad-Spanish Accounting Review, 25(1), 3-15. https://doi.org/10.6018/rcsar.392631
García‐Sánchez, I. M., Hussain, N., Martínez‐Ferrero, J., & Ruiz‐Barbadillo, E. (2019). Impact of disclosure and assur-ance quality of corporate sustainability reports on access to finance. Corporate Social Responsibility and Environ-mental Management, 26(4), 832-848. https://doi.org/10.1002/csr.1724
Garcia-Torea, N., Larrinaga, C. and Luque-Vílchez, M. (2020). Academic engagement in policy-making and social and environmental reporting. Sustainability Accounting, Management and Policy Journal, 11(2), 281-290. https://doi.org/10.1108/SAMPJ-03-2019-0123
GRI and UNGC (2018a). Business reporting on the SDGs. An Analysis of the Goals and Targets. Available at www.globalreporting.org/information/SDGs/Pages/Reporting-onthe-SDGs.aspx.
GRI and UNGC (2018b). Business reporting on the SDGs. Integrating the SDGs into corporate reporting: A Practical Guide. Available at www.globalreporting.org/information/SDGs/Pages/Reporting-on-the-SDGs.aspx.
Grueso-Gala, M., & Zornoza, C. C. (2022). A bibliometric analysis of the literature on nonfinancial information reporting: Review of the research and network visualization. Management Letters/Cuadernos de Gestión, 22(1), 175-192. http://hdl.handle.net/10810/55446
Gugler, P. (2015). Book review - world investment report 2014: Investing in the SDGs: An action plan, UNCTAD, United Nations, Geneva (2014). International Business Review, 24, 541-542.
Hodge, K., Subramaniam, N. & Stewart, J. (2009). Assurance of Sustainability Reports: Impact on Report Users’ Confi-dence and Perceptions of Information Credibility. Australian Accounting Review, 19(3), 178-94. https://doi.org/10.1111/j.1835-2561.2009.00056.x
Higgins, C., Stubbs, W., & Milne, M. (2018). Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field. Journal of Business Ethics, 147, 309-326. https://doi.org/10.1007/s10551-015-2931-7
Hummel, K., & Szekely, M. (2022). Disclosure on the Sustainable Development Goals – Evidence from Europe. Ac-counting in Europe, 19(1), 152-189. https://doi.org/10.1080/17449480.2021.1894347
Izzo, M.F., Ciaburri, M., & Tiscini, R. (2020). The challenge of sustainable development goal reporting: the first evidence from Italian listed companies. Sustainability, 12(8), 3494. https://doi.org/10.3390/su12083494
Jizi, M. (2017). The influence of board composition on sustainable development disclosure. Business Strategy and the Environment, 26(5), 640-655. https://doi.org/10.1002/bse.1943
Kolk, A., & Perego, P. (2010). Determinants of the adoption of sustainability assurance statements: An international investigation. Business strategy and the environment, 19(3), 182-198. https://doi.org/10.1002/bse.643
KPMG (2020). The KPMG survey of corporate responsibility reporting 2020. KPMG, London, UK.
Krasodomska, J., Michalak, J., & Świetla, K. (2020). Directive 2014/95/EU: Accountants’ understanding and attitude towards mandatory non-financial disclosures in corporate reporting. Meditari Accountancy Research, 28(5), 751-779. https://doi.org/10.1108/MEDAR-06-2019-0504
La Torre, M., Sabelfeld, S., Blomkvist M., Tarquinio L., & Dumay, J. (2018). Harmonising non-financial reporting regulation in Europe: practical forces and projections for future research. Meditari Accountancy Resources, 26(4), 598-621. https://doi.org/10.1108/MEDAR-02-2018-0290
La Torre, M., Sabelfeld, S., Blomkvist, M., & Dumay, J. (2020). Rebuilding trust: sustainability and non-financial reporting and the European Union regulation, Meditari Accountancy Research. 28(5), 701-725. https://doi.org/10.1108/MEDAR-06-2020-0914
Larrinaga, C., Luque-Vilchez M., & Fernández, R. (2018). Sustainability accounting regulation in Spanish public sector organizations. Public Money & Management, 38(5), 345-354. https://doi.org/10.1080/09540962.2018.1477669
Li, S., Sun, L., & Ettredge, M. (2010). Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions. Journal of Accounting and Economics, 50, 93-110. https://doi.org/10.1016/j.jacceco.2010.01.003
Luque-Vílchez, M., & Larrinaga, C. (2016). Reporting Models do not Translate Well: Failing to Regulate CSR Reporting in Spain. Social and Environmental Accountability Journal, 36(1), 56-75. https://doi.org/10.1080/0969160X.2016.1149301
Mäkelä, H., & Laine, M. (2011). A CEO with many messages: Comparing the ideological representations provided by different corporate reports. Accounting Forum, 35(4), 217-231. https://doi.org/10.1016/j.accfor.2011.06.008
Martínez-Ferrero, J., & García-Sánchez, M.I. (2017). Coercive, Normative and Mimetic Isomorphism as Determinants of the Voluntary Assurance of Sustainability Reports. International Business Review, 26, 102-118. https://doi.org/10.1016/j.ibusrev.2016.05.009
Martínez-Ferrero, J. & García-Meca, E. (2020). Internal corporate governance strength as a mechanism for achieving sustainable development goals. Sustainable Development, 28(5), 1189-1198. https://doi.org/10.1002/sd.2068
Mintzberg, H. (1993) Structure in Fives: Designing Effective Organizations. Prentice-Hall, Englewood Cliffs, NJ.
Miras-Rodríguez, M. D. M., Martínez-Martínez, D., & Escobar-Pérez, B. (2018). Which corporate governance mecha-nisms drive CSR disclosure practices in emerging countries? Sustainability, 11(1), 61. https://doi.org/10.3390/su11010061
Morhardt, J.E. (2010), Corporate social responsibility and sustainability reporting on the Internet. Business Strategy and the Environment, 19(7), 436-452. https://doi.org/10.1002/bse.657
Neuendorf, K.A. (2002), The Content Analysis Guidebook, Sage, Thousand Oaks, CA.
Nichita, E. M., Nechita, E., Manea, C.L., Manea, D., & Irimescu, A. M. (2020). Reporting on Sustainable Development Goals. A score-based approach with company-level evidence from Central-Eastern Europe economies. Accounting and Management Information Systems, 19(3), 502-542. https://doi.org/10.24818/jamis.2020.03004
Nicolò, G., Zampone, G., Sannino, G., & De Iorio, S. (2021). Sustainable corporate governance and non-financial dis-closure in Europe: does the gender diversity matter?. Journal of Applied Accounting Research, 23(1), 227-249. https://doi.org/10.1108/JAAR-04-2021-0100
Niemann, L., & Hoppe, T. (2018). Sustainability reporting by local governments: a magic tool? Lessons on use and usefulness from European pioneers. Public Management Review, 20(1), 201-223. https://doi.org/10.1080/14719037.2017.1293149
Nunes, M.F., & Park, C.L. (2017). Self-claimed sustainability: building social and environmental reputations with words. Sustainable Production and Consumption, 11, 46-57. https://doi.org/10.1016/j.spc.2016.04.002
O’Dwyer, B., & Owen, D. (2005). Assurance Statement Practice in Environmental, Social and Sustainability Reporting: A Critical Evaluation. The British Accounting Review, 37(2), 205-229. https://doi.org/10.1016/j.bar.2005.01.005
Oteo, O. V. (2015). Factores que influyen en la calidad y cantidad de Responsabilidad Social en las empresas españolas. Estudio de caso de las empresas del Ibex 35. CIRIEC-España, revista de economía pública, social y cooperativa, 85.
Owen, D. (2008). Chronicles of wasted time? A personal reflection on the current state of, and future prospects for social and environmental accounting research. Accounting Auditing and Accountability Journal, 21(2), 240-267. https://doi.org/10.1108/09513570810854428
Palmer, I., King, A.W., & Kelleher, D. (2004). Listening to Jack: GE’s change conversations with shareholders. Journal of Organizational Change Management, 17(6), 593-614. https://doi.org/10.1108/09534810410564578
Pearce, J. A., & Zahra, S. A. (1992). Board composition from a strategic contingency perspective. Journal of manage-ment studies, 29(4), 411-438. https://doi.org/10.1111/j.1467-6486.1992.tb00672.x
Polo-Garrido, F., Bollas-Araya, H.M., & Bravo-Sellés, M. (2022). SDGs and cooperatives entities: a study of the biggest financial cooperatives. In 33º Congreso Internacional del CIRIEC.
Powell, L., & McGuigan, N. (2022). Responding to crises: rewilding accounting education for the Anthropocene. Meditari Accountancy Research, 31(1, 101-120. https://doi.org/10.1108/MEDAR-06-2021-1333
PwC (2018). From Promise to Reality: Does Business Really Care about the SDGs? And What Needs to Happen to Turn Words into Action; PwC: London, UK, available online at https://www.pwc.com/gx/en/ sustainabil-ity/SDG/sdg-reporting-2018.pdf accessed June 2020
PwC (2019). Creating a strategy for a better world How the Sustainable Development Goals can provide the framework for business to deliver progress on our global challenges, available online at https://www.pwc.com/gx/en/sustainability/SDG/sdg-2019.pdf, accessed June 2020
Qureshi, M.A., Kirkerud, S., Theresa, K. & Ahsan, T. (2020). The impact of sustainability (environmental, social, and governance) disclosure and board diversity on firm value: The moderating role of industry sensitivity. Business Strategy and the Environment, 29(3), 1199-1214. https://doi.org/10.1002/bse.2427
Reverte, C. (2009). Determinants of corporate social responsibility disclosure ratings by Spanish listed firms. Journal of Business Ethics, 88(2), 351-366. https://doi.org/10.1006/bare.1997.0060
Reverte, C. (2015). The new Spanish corporate social responsibility strategy 2014–2020: a crucial step forward with new challenges ahead. Journal of Cleaner Production, 91, 327-336. https://doi.org/10.1016/j.jclepro.2014.12.041
Romero, S., Ruiz, S., & Fernández-Feijoo, B. (2010). Assurance statement for sustainability reports: the case of Spain. Proceedings of the Northeast Business and Economics Association, 105-112.
Rosati, F., & Faria, L.G.D. (2019a). Business contribution to the sustainable development agenda: organizational factors related to early adoption of SDG reporting. Corporate Social Responsibility and Environmental Management, 26(3), 588-597. https://doi.org/10.1002/csr.1705
Rosati, F., & Faria, L.G.D. (2019b). Addressing the SDGs in sustainability reports: the relationship with institutional fac-tors. Journal of Cleaner Production, 215, 1312-1326. https://doi.org/10.1016/j.jclepro.2018.12.107
Sachs, J. D., Schmidt-Traub, G., Mazzucato, M., Messner, D., Nakicenovic, N., & Rockström, J. (2019). Six transforma-tions to achieve the sustainable development goals. Nature sustainability, 2(9), 805-814. https://doi.org/10.1038/s41893-019-0352-9
Schaltegger, S., & Wagner, M. (2011). Sustainable entrepreneurship and sustainability innovation: categories and interactions. Business Strategy and the Environment, 20(4), 222-237.
SDG Impact (2021a). About the SDG Impact Standards. Available at https://sdgimpact.undp.org/practice-standards.html.
SDG Impact (2021b). SDG IMPACT STANDARDS. Enterprises. Available at https://sdgimpact.undp.org/practice-standards.html.
Sierra García, L., Bollas-Araya, H.M., & García Benau, M.A. (2022). Sustainable development goals and assurance of non-financial information reporting in Spain. Sustainability Accounting, Management and Policy Journal, 13(4), 878-898. https://doi.org/10.1108/SAMPJ-04-2021-0131
Simnett, R., Vanstraelen, A., & Chua, W.F. (2009), “Assurance on Sustainability Reports: An International Comparison”, Accounting Review, 84 (3): 937-67
Srinidhi, B., Gul, F. A., & Tsui, J. (2011). Female directors and earnings quality. Contemporary Accounting Research, 28(5), 1610-1644. https://doi.org/10.1111/j.1911-3846.2011.01071.x
Sweeney, L., & Coughlan, J. (2008). Do Different Industries Report Corporate Social Responsibility Differently? An Investigation Through the Lens of Stakeholder Theory. Journal of Marketing Communications, 14(2), 113-24. https://doi.org/10.1080/13527260701856657
Tagesson, T., Blank, V., Broberg, P. & Collin, S.-O. (2009). What explains the extent and content of social and environ-mental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corpora-tions. Corporate Social Responsibility and Environmental Management, 16(6), 352-364. https://doi.org/10.1002/csr.194
Tsalis, T.A., Malamateniou, K.E., Koulouriotis, D., & Nikolaou, I.E. (2020). New challenges for corporate sustainability reporting: United Nations’ 2030 agenda for sustainable development and the sustainable development goals. Corporate Social Responsibility and Environmental Management, 27(4), 1617-1629. https://doi.org/10.1002/csr.1910
Tyson, T., & Adams, C.A. (2020). Increasing the scope of assurance research: new lines of inquiry and novel theoretical perspectives. Sustainability Accounting, Management and Policy Journal, 11(2), 291-316. https://doi.org/10.1108/SAMPJ-03-2018-0067
United Nations (2022). The Sustainable Development Goals Report 2022. United Nations Publications, New York, United States of America.
Van der Waal, J.W., & Thijssens, T. (2020). Corporate involvement in sustainable development goals: exploring the territory. Journal of Cleaner Production, 252, 119625. https://doi.org/10.1016/j.jclepro.2019.119625
Velte, P., & Stawinoga,W. (2017). Empirical Research on Corporate Social Responsibility Assurance (CSRA): A Litera-ture Review. Journal of Business Economics, 87, 1017-1066. https://doi.org/10.1007/s11573-016-0844-2.
Vinnari, E., & Laine, M. (2013). Just a passing fad? The diffusion and decline of environmental reporting in the Finnish water sector. Accounting, Auditing & Accountability Journal, 26(7), 1107-1134. https://doi.org/10.1108/AAAJ-04-2012-01002
Young, S. & Marais, M. (2012). CSR and Governance. Corporate Governance: An International Review, 20(5), 432-450. https://doi.org/10.1111/j.1467-8683.2012.00926.x
Zorio, A., García-Benau, M.A., & Sierra, L. (2013). Sustainability Development and the Quality of Assurance Reports: Empirical Evidence. Business Strategy and the Environment, 22(7), 484–500. https://doi.org/10.1002/bse.1764
Número
Sección
Artículos
Copyright Information
Los autores mantienen el copyright de la publicación. Las publicaciones en Cuadernos de Gestión se distribuyen bajo la licencia de Creative Commons -CC-BY-NC-ND, garantizando el acceso abierto a toda la sociedad.
En concreto la licencia CC-BY-NC-ND permite utilización, copia, distribución y comunicación pública de la obra, siempre que los autores y la fuente sean correctamente citados y no se utilice para propósitos comerciales.
El/la autor/a puede hacer libre uso de su artículo indicando siempre que el texto ha sido publicado en Management Letters/Cuadernos de Gestión y cualquier re-edición del mismo deberá contar con la autorización de la revista.