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

Purpose: The goal of this paper is to show that among the different ways of reporting sustainability information, there is a majority acceptance of voluntary initiatives to establish a homogeneous framework for transparency. Design/methodology/approach: This paper analyses the non financial reportin...

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Bibliographic Details
Published in:Intangible Capital
Main Authors: Esther Ortiz, Salvador Marín
Format: Artigo
Language:Inglês
Published: Universitat Politècnica de Catalunya 2014
Subjects:
Administración y Contabilidad
GRI
IBEX 35
Bank funding
Sustainability reporting
Online Access:https://www.redalyc.org/articulo.oa?id=54932957001
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