Sustainability accounting regulation in Spanish public sector organizations

Carlos Larrinaga, Mercedes Luque-Vilchez and Rosa Fernández

Public Money & Management, 2018, vol. 38, issue 5, 345-354

Abstract: In 2011, the Spanish government made sustainability accounting mandatory for public sector organizations. This paper documents why, despite the new legislation, the quantity and quality of sustainability accounting practices remains low.

Date: 2018
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DOI: 10.1080/09540962.2018.1477669

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