Zobrazeno 1 - 10
of 13
pro vyhledávání: '"Nicolas Garcia-Torea"'
Publikováno v:
Organization & Environment. 36:17-38
The role of sustainability accounting in promoting organizational change toward more sustainable practices is a relevant area of research for both accounting and organization studies. Despite the interdisciplinary nature of this topic, while accounti
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cd3dfb8e36929694216f52b8ba769d23
https://doi.org/10.1177/10860266221083339
https://doi.org/10.1177/10860266221083339
Publikováno v:
Sustainability Accounting, Management and Policy Journal. 13:600-625
Purpose This paper aims to study companies’ strategic responses to regulative institutional pressures on sustainability reporting. Particularly, it investigates the role of multiple stakeholder demands in shaping corporate responses to Law 11/2018
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9ec7dd5aaa99a5f9e3f4ac58b3c08d27
https://doi.org/10.1108/sampj-07-2021-0292
https://doi.org/10.1108/sampj-07-2021-0292
Publikováno v:
Revista de Contabilidad y Tributación. CEF. :159-184
Los factores clave de éxito, como la internacionalización y la formación del capital humano, permiten obtener ventajas competitivas que redundan en aumentos del rendimiento. La adopción de diversas herramientas de control de gestión permite la c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ffe247865d3183a78cf2abdc16fce2d1
https://doi.org/10.51302/rcyt.2022.7511
https://doi.org/10.51302/rcyt.2022.7511
Publikováno v:
Social and Environmental Accountability Journal
Social and Environmental Accountability Journal, Taylor & Francis, 2021, pp.1-23. ⟨10.1080/0969160X.2021.2012496⟩
Social and Environmental Accountability Journal, Taylor & Francis, 2021, pp.1-23. ⟨10.1080/0969160X.2021.2012496⟩
International audience; This investigation studies the accounting treatment of the carbon emission allowances of EU Emissions Trading System participants to explore whether the auctioning allocation system implemented in 2013 led to changes in accoun
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::151d1ce3a46fd09312aebd636ff55e3e
https://doi.org/10.1080/0969160x.2021.2012496
https://doi.org/10.1080/0969160x.2021.2012496
Autor:
Anna-Aurora Kork, Juliette Senn, Michele Andreaus, Paola Zaratin, Carlos Larrinaga, Nicolas Garcia-Torea, Carla Antonini, Mercedes Luque-Vílchez, Deborah Bertorello, Ericka Costa, Giampaolo Brichetto
Background The need for measuring the impact of health research more collaboratively and from multi-dimensional perspectives has been acknowledged. As part of a Collective Research Impact Framework (CRIF), a scorecard was developed that will engage s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bce07c5b51ad4135fa6090593e642fa3
https://doi.org/10.21203/rs.3.rs-1015262/v1
https://doi.org/10.21203/rs.3.rs-1015262/v1
Publikováno v:
Corporate Social Responsibility and Environmental Management. 27:952-968
This paper studies whether the failure of corporate social responsibility (CSR) reporting practices to enable effective CSR communication allowing stakeholders to appreciate firms' CSR is due to the reporting model guiding firms in elaborating sustai
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::84da484fb0c6c6f5269e3beb9535c138
https://doi.org/10.1002/csr.1858
https://doi.org/10.1002/csr.1858
Publikováno v:
Sustainability Accounting, Management and Policy Journal. 11:281-290
Purpose This paper aims to document and discuss the involvement of a group of Spanish academics in the process of social and environmental reporting regulation to reflect on the role of accounting academics in regulatory processes. Design/methodology
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cbf24be1d31b0bab9cf06b4d314093b8
https://doi.org/10.1108/sampj-03-2019-0123
https://doi.org/10.1108/sampj-03-2019-0123
Autor:
Nicolas Garcia-Torea, Carlos Larrinaga
Publikováno v:
Critical Perspectives on Accounting
Repositorio Institucional de la Universidad de Burgos (RIUBU)
instname
Repositorio Institucional de la Universidad de Burgos (RIUBU)
instname
Given the increasing participation of accounting technologies in purported solutions to deal with the ecological crisis, we address two areas where a growing accounting literature is emerging, the circular economy and the COVID-19 pandemic, testing s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::667fb5e52a10efda93fb3de670ba69dc
https://doi.org/10.1016/j.cpa.2021.102320
https://doi.org/10.1016/j.cpa.2021.102320
Publikováno v:
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad. 48:464-491
Fruto de la crisis financiera la responsabilidad fiscal esta ganando mayor atencion social y gubernamental, consolidandose como elemento integrante de la responsabilidad social corporativa. Como co...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::49ec3205aa2c7e259cf4f16f00f4ce12
https://doi.org/10.1080/02102412.2018.1511158
https://doi.org/10.1080/02102412.2018.1511158
Autor:
Nicolas Garcia-Torea
Publikováno v:
Social and Environmental Accountability Journal. 39:77-79
Hiring assurance services is becoming a common practice among firms that publish sustainability reports nowadays, with 67% of G250 companies doing so (KPMG 2017), compared to 46% of G250 firms that...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8d7828a6e56b55d9298ab8704bf3bc32
https://doi.org/10.1080/0969160x.2019.1567036
https://doi.org/10.1080/0969160x.2019.1567036