The emergence of triple bottom line reporting in Spain

Husillos, Javier and Larrinaga, Carlos and Alvarez Gil, Maria Jose (2011) The emergence of triple bottom line reporting in Spain. Spanish Journal of Finance and Accounting, 40 (150). pp. 195-219. ISSN 0210-2412

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Abstract

The emergence of triple bottom line reporting by organizations in Spain is the context in which the present work have tried to understand the influence of both external and internal contexts on social and environmental disclosures. The material for this study is drawn from semi-structured interviews with 30 managers of 20 Spanish organizations with responsibility for the preparation of TBL reports. The narratives provided by the interviewees suggest that internal (organizational and individual) and external contexts are both important in the explanation of social and environmental disclosure practices. One of the study’s main findings is that certain assemblages of external and internal infl uences exist that can either enhance or inhibit the development of TBL reports.

Creators(s):	Husillos, Javier ORCID: https://orcid.org/0000-0001-7931-8801, Larrinaga, Carlos and Alvarez Gil, Maria Jose;
Item type:	Article
ID code:	49002
Keywords:	triple bottom line reporting, spain, TBL reports, Accounting, Economic Theory, Accounting, Finance, Economics and Econometrics
Subjects:	Social Sciences > Commerce > Accounting Social Sciences > Economic Theory
Department:	Strathclyde Business School > Accounting and Finance
Depositing user:	Pure Administrator
Date deposited:	06 Aug 2014 10:43
Last modified:	15 Jan 2021 04:26
URI:	https://strathprints.strath.ac.uk/id/eprint/49002
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