Sustainability accounting regulation in Spanish public sector organizations
作者： Carlos Larrinaga , Mercedes Luque-Vilchez , Rosa Fernández
DOI: 10.1080/09540962.2018.1477669
关键词: Government 、 Accounting 、 Sustainability reporting 、 Legislation 、 Sustainability accounting 、 Public sector 、 Business 、 Quality (business)
摘要: In 2011, the Spanish government made sustainability accounting mandatory for public sector organizations. This paper documents why, despite new legislation, quantity and quality of practices remains low.
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