The emergence of triple bottom line reporting in Spain

  1. Husillos Carqués, Francisco Javier
  2. Larrinaga González, Carlos
  3. Álvarez Gil, María José
Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Año de publicación: 2011

Número: 150

Páginas: 195-219

Tipo: Artículo

DOI: 10.1080/02102412.2011.10779701 DIALNET GOOGLE SCHOLAR

Otras publicaciones en: Revista española de financiación y contabilidad

Resumen

La reciente aparición en España de memorias de sostenibilidad confeccionadas por organizaciones empresariales es el contexto en el que el presente trabajo aborda el estudio de la infl uencia en la divulgación de información social y medioambiental del contexto interno y externo de las organizaciones empresariales. El estudio está cimentado sobre la conducción de entrevistas semi-estructuradas con 30 gestores involucrados en la preparación de las memorias de sostenibilidad de 20 empresas españolas. Las narrativas emanadas de las entrevistas sugieren que tanto el contexto interno (organizativo e individual), como el externo determina el desarrollo de las memorias. Uno de los principales hallazgos del estudio es la existencia de infl uencias externas e internas que al �ensamblarse� podrían fomentar o inhibir el desarrollo de las memorias de sostenibilidad.

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* Acknowledgments: We are indebted to Crawford Spence, Rob Gray, Jan Bebbington and Jeffrey Unerman for their comments on different drafts of this paper. We also thank the participants at the 30th Annual Congress of the European Accounting Association, 18th International Congress on Social and Environmental Accounting Research and APIRA 2007. This research has been facilitated by financial support provided by the Spanish Government (SEC2006-03959 and ECO2009-09937). ** Corresponding Author: Javier Husillos, Departamento de Gestión de Empresas, Universidad Pública de Navarra, Arro-sadia s.n., (31610) Pamplona, España. Tel. +34948169372. E-mail: javier.husillos@unavarra.es

Financiadores

    • ECO2009-09937

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