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Reporting Models do not Translate Well: Failing to Regulate CSR Reporting in Spain

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  1. Chris A. Kelsall, 2020. "Ecological Management Accounting—Taking into Account Sustainability, Does Accounting Have Far to Travel?," Sustainability, MDPI, vol. 12(21), pages 1-20, October.
  2. Anna Jessop & Nicole Wilson & Michal Bardecki & Cory Searcy, 2019. "Corporate Environmental Disclosure in India: An Analysis of Multinational and Domestic Agrochemical Corporations," Sustainability, MDPI, vol. 11(18), pages 1-33, September.
  3. Estíbaliz Biedma López & Manuel Larrán Jorge & Nieves Gómez Aguilar & María C. Conesa Carril, 2024. "SOEs' commitment to transparency: Voluntary disclosure as a driver of mandatory disclosure," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 95(3), pages 883-917, September.
  4. María del Mar Sánchez‐Hernández & Jennifer Martínez‐Ferrero & Emma García‐Meca, 2025. "Board Gender Diversity, Female Expertise, and Female Internationalization: Exploring Influences on the Readability of Sustainability Reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 4343-4357, July.
  5. Andrea Venturelli & Fabio Caputo & Simona Cosma & Rossella Leopizzi & Simone Pizzi, 2017. "Directive 2014/95/EU: Are Italian Companies Already Compliant?," Sustainability, MDPI, vol. 9(8), pages 1-19, August.
  6. Salvatore Loprevite & Domenico Raucci & Daniela Rupo, 2020. "KPIs Reporting and Financial Performance in the Transition to Mandatory Disclosure: The Case of Italy," Sustainability, MDPI, vol. 12(12), pages 1-24, June.
  7. Igor Álvarez-Etxeberria & Miguel Marco-Fondevila & Constancio Zamora-Ramírez, 2023. "Non-Financial Disclosure: Isomorphism Effect in the Face of New Regulation," Sustainability, MDPI, vol. 15(11), pages 1-22, May.
  8. Selena Aureli & Mara Del Baldo & Rosa Lombardi & Fabio Nappo, 2020. "Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2392-2403, September.
  9. Charles H. Cho & Matias Laine & Robin W. Roberts & Michelle Rodrigue, 2018. "The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill," Journal of Business Ethics, Springer, vol. 152(3), pages 865-886, October.
  10. Simona Cosma & Rossella Leopizzi & Simone Pizzi & Mario Turco, 2021. "The stakeholder engagement in the European banks: Regulation versus governance. What changes after the NF directive?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(3), pages 1091-1103, May.
  11. Giuseppe Nicolo' & Francisco Javier Andrades‐Peña, 2024. "Does corporate governance influence environmental, social and governance disclosure practices of state‐owned enterprises? An international study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4715-4731, September.
  12. Giuseppe Nicolò & Francisco Javier Andrades‐Peña & Diana Ferullo & Domingo Martinez‐Martinez, 2023. "Online sustainable development goals disclosure: A comparative study in Italian and Spanish local governments," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 32(4), pages 1490-1505, October.
  13. Ho-Tan-Phat Phan & Francesco De Luca & Lea Iaia, 2020. "The “Walk” towards the UN Sustainable Development Goals: Does Mandated “Talk” through NonFinancial Disclosure Affect Companies’ Financial Performance?," Sustainability, MDPI, vol. 12(6), pages 1-20, March.
  14. Laura Sierra-Garcia & Maria Antonia Garcia-Benau & Helena Maria Bollas-Araya, 2018. "Empirical Analysis of Non-Financial Reporting by Spanish Companies," Administrative Sciences, MDPI, vol. 8(3), pages 1-17, July.
  15. Amel Ben Rhouma & Petia Koleva & Eric Magnin, 2024. "How Global are Global Codes of Business Conduct? The Case of the UN Global Compact and Its Local Networks," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 419-441.
  16. repec:ehu:cuader:64023 is not listed on IDEAS
  17. de Villiers, Charl & Dumay, John & Farneti, Federica & Jia, Jing & Li, Zhongtian, 2025. "Reprint of: Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of directive 2014/95/EU," The British Accounting Review, Elsevier, vol. 57(1).
  18. Correa, Carmen & Laine, Matias & Larrinaga, Carlos, 2023. "Taking the world seriously: Autonomy, reflexivity and engagement research in social and environmental accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
  19. Fabio Caputo & Rossella Leopizzi & Simone Pizzi & Virginia Milone, 2019. "The Non-Financial Reporting Harmonization in Europe: Evolutionary Pathways Related to the Transposition of the Directive 95/2014/EU within the Italian Context," Sustainability, MDPI, vol. 12(1), pages 1-13, December.
  20. Giorgio Mion & Cristian R. Loza Adaui, 2019. "Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies," Sustainability, MDPI, vol. 11(17), pages 1-28, August.
  21. Hao Yang & Laura Le Luo & Asit Bhattacharyya, 2021. "Mandatory Environmental Reporting in Australia: An In‐depth Analysis of Quantity and Quality," Abacus, Accounting Foundation, University of Sydney, vol. 57(4), pages 737-779, December.
  22. Triantafyllos Papafloratos & Tania Pantazi, 2025. "A Systematic Review of the Effects of Mandatory Corporate Sustainability Reporting," Sustainability, MDPI, vol. 17(12), pages 1-20, June.
  23. Romilda Mazzotta & Giovanni Bronzetti & Stefania Veltri, 2020. "Are mandatory non‐financial disclosures credible? Evidence from Italian listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1900-1913, July.
  24. Stefanie Reustlen & Martin Stawinoga, 2024. "Do internationally operating companies act in a socially sustainable manner? An empirical comparison of disclosure regarding employee matters and human rights matters," Sustainability Nexus Forum, Springer, vol. 32(1), pages 1-22, December.
  25. Benoit Mougenot & Jean-Pierre Doussoulin, 2024. "A bibliometric analysis of the Global Reporting Initiative (GRI): global trends in developed and developing countries," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(3), pages 6543-6560, March.
  26. Tae Hee Kim & Sun Hye Lee & Petros Vourvachis, 2023. "Accounting Standard-Setting for an Emission Trading Scheme: The Korean Case," Journal of Business Ethics, Springer, vol. 182(4), pages 1003-1024, February.
  27. Fallan, Even & Fallan, Lars, 2019. "Corporate tax behaviour and environmental disclosure: Strategic trade-offs across elements of CSR?," Scandinavian Journal of Management, Elsevier, vol. 35(3).
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