Sustainability reporting in focus: analysing Spanish transposition of the Non-Financial Reporting European Directive in the agri-food sector

Sustainability reporting in focus: analysing Spanish transposition of the Non-Financial Reporting European Directive in the agri-food sector

Abstract In recent decades, the business world has undergone a paradigm shift, prioritizing social and environmental considerations over the exclusive pursuit of economic profits. Corporate social responsibility has become an essential practice, and Sustainability reports (SRs) play a crucial role i...

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Bibliographic Details
Main Authors: Carlos Anguiano-Santos, Macario Rodríguez-Entrena
Format: Article
Language:English
Published: SpringerOpen 2024-02-01
Series:Agricultural and Food Economics
Subjects:
Non-financial information
Sustainability reports
Content analysis
ANOVA
Global reporting initiative
Online Access:https://doi.org/10.1186/s40100-024-00303-z

Internet

https://doi.org/10.1186/s40100-024-00303-z

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