Quo vadis ratio? Cui bonus sustineri?
-
1
Universidad de Alcalá
info
ISSN: 1577-2403
Año de publicación: 2023
Número: 143
Páginas: 29-33
Tipo: Artículo
Otras publicaciones en: AECA: Revista de la Asociación Española de Contabilidad y Administración de Empresas
Referencias bibliográficas
- Bebbington, J. ; Larrinaga, C. (2014): Accounting and sustainable development: An exploration. Accounting, Organizations and Society 39: 395-413.
- Bebbington, J. ; Larrinaga, C. (2014): Accounting and sustainable development: An exploration. Accounting, Organizations and Society 39: 395-413.
- Cho, H.Ch.; Laine, M.; Roberts, R.W. ; Rodrigue, M. (2015): Or-ganized hypocrisy, organizational fagades, and sustainability reports. Accounting, Organizations and Society 40:78-94. Disponible en [http:// dx.doi.org/10.1016/j.aos.2014.12.003],
- Cho, H.Ch.; Laine, M.; Roberts, R.W. ; Rodrigue, M. (2015): Or-ganized hypocrisy, organizational fagades, and sustainability reports. Accounting, Organizations and Society 40:78-94. Disponible en [http:// dx.doi.org/10.1016/j.aos.2014.12.003],
- Gonzalo-Angulo, J.A.; Garvey, A.M. (2015): El informe de gestión: validez y perspectivas. Revista de Contabilidad y Dirección 20: 21-63. Disponible en [https://accid.org/wp-content/uploads/2018/11/EL_INFORME_DE_GESTION_VALIDEZJ_PERSPECTIVAS.pdf].
- Gonzalo-Angulo, J.A.; Garvey, A.M. (2015): El informe de gestión: validez y perspectivas. Revista de Contabilidad y Dirección 20: 21-63. Disponible en [https://accid.org/wp-content/uploads/2018/11/EL_INFORME_DE_GESTION_VALIDEZJ_PERSPECTIVAS.pdf].
- Gonzalo-Angulo, J.A. (2016): ¿Cómo auditar el Estado de Información no Financiera (EINOF)? Revista ARCA Especial XVII Encuentro, 115:26- 30. Disponible en: [http://www.aeca1 .org/revistaeca/revista115/115.pdf].
- Gonzalo-Angulo, J.A. (2016): ¿Cómo auditar el Estado de Información no Financiera (EINOF)? Revista ARCA Especial XVII Encuentro, 115:26- 30. Disponible en: [http://www.aeca1 .org/revistaeca/revista115/115.pdf].
- Hazaea, S.A.; Zhu, J.; Khatib, S.F.A.; Bazhair, A.H. ; Elamer, A. A. (2021): Sustainability assurance practices: a systematic review and fu- ture research agenda. Environmentat Science and Pollution Research 29:4843-4864. Disponible en [https://doi.org/10.1007/s11356-021- 17359-9],
- Hazaea, S.A.; Zhu, J.; Khatib, S.F.A.; Bazhair, A.H. ; Elamer, A. A. (2021): Sustainability assurance practices: a systematic review and fu- ture research agenda. Environmentat Science and Pollution Research 29:4843-4864. Disponible en [https://doi.org/10.1007/s11356-021- 17359-9],
- International Auditing and Assurance Standard Board, IAASB (2023): General Requirements for Sustainability Assurance Engagements. Exposure Draft - Proposed International Standard on Sustainability Assurance 5000, August. Disponible en: [https://ifacweb.blob.core. windows.net/publicfiles/2023-08/IAASB-lnternational-Standard-Sus- tainability-5000-Exposure-DraftJ.pdf],
- International Auditing and Assurance Standard Board, IAASB (2023): General Requirements for Sustainability Assurance Engagements. Exposure Draft - Proposed International Standard on Sustainability Assurance 5000, August. Disponible en: [https://ifacweb.blob.core. windows.net/publicfiles/2023-08/IAASB-lnternational-Standard-Sus- tainability-5000-Exposure-DraftJ.pdf],
- Kaplan, R.S. ; Ramanna, K. (2021): Accounting form climate change. Harvard Business Review Nov-Dec 2021. Disponible en [https://hbr. org/2021/11/accounting-for-climate-change].
- Kaplan, R.S. ; Ramanna, K. (2021): Accounting form climate change. Harvard Business Review Nov-Dec 2021. Disponible en [https://hbr. org/2021/11/accounting-for-climate-change].
- Stolowy, H. ; Paugam, L. (2023): Sustainability Reporting: Is Convergence Possible? Accounting in Europe 20:2, 139-165. Disponible en [https://doi.Org/10.1080/17449480.2023.2189016],
- Stolowy, H. ; Paugam, L. (2023): Sustainability Reporting: Is Convergence Possible? Accounting in Europe 20:2, 139-165. Disponible en [https://doi.Org/10.1080/17449480.2023.2189016],
- Velte, P. (2020): Determinants and consequences of corporate social responsibility: a systematic review of archival research. Society and Business Review 16(1): 1-25. Disponible en [https://doi.org/10.1108/ SBR-05-2020-0077],
- Velte, P. (2020): Determinants and consequences of corporate social responsibility: a systematic review of archival research. Society and Business Review 16(1): 1-25. Disponible en [https://doi.org/10.1108/ SBR-05-2020-0077],
- Wagenhofer, A. (2023): Sustainability Reporting: A Financial Reporting Perspective. Accounting in Europe, Disponible en [https://doi.org/10-1 080/17449480.2023.2218398],
- Wagenhofer, A. (2023): Sustainability Reporting: A Financial Reporting Perspective. Accounting in Europe, Disponible en [https://doi.org/10-1 080/17449480.2023.2218398],
- Word Business Council for Sustainable Development, WBCSD (2023). Circular Transition indicators v4.0. Metrics for business, by business. Mayo. Disponible en [https://www.wbcsd.org/contentwbc/ download/16345/233646/1 ].
- Word Business Council for Sustainable Development, WBCSD (2023). Circular Transition indicators v4.0. Metrics for business, by business. Mayo. Disponible en [https://www.wbcsd.org/contentwbc/ download/16345/233646/1 ].
- Word Business Council for Sustainable Development, WBCSD, and Word Resources Institute, WRI (1998): Protocolo de Gases Efecto Invernadero Estándar Corporativo de Contabilidad y Reporte. Revisada posteriormente en marzo de 20047 Disponible en [https://ghgprotocof. org/sites/default/files/standards/protocolo_spanish.pdf].
- Word Business Council for Sustainable Development, WBCSD, and Word Resources Institute, WRI (1998): Protocolo de Gases Efecto Invernadero Estándar Corporativo de Contabilidad y Reporte. Revisada posteriormente en marzo de 20047 Disponible en [https://ghgprotocof. org/sites/default/files/standards/protocolo_spanish.pdf].