Global Reporting Initiative (GRI) as recognized guidelines for sustainability reporting by Spanish companies on the IBEX 35: homogeneity in their framework and added value in the relationship with financial entities

<p><strong>Purpose:</strong> The goal of this paper is to show that within the different ways to report the sustainability information, there is a mostly acceptance of voluntary initiatives to establish a homogeneous framework for transparency.</p> <p><strong>Design/Methodology/Approach:</strong> In...

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Detalles Bibliográficos

Autores principales:	Esther Ortiz, Salvador Marin
Formato:	Artigo
Lenguaje:	Catalão
Publicado:	OmniaScience 2014-12-01
Colección:	Intangible Capital
Materias:	GRI, sustainability reporting, IBEX 35, bank funding
Acceso en línea:	http://www.intangiblecapital.org/index.php/ic/article/view/492
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