The interactions of the mining industry with water resources are highly complex and site
specific, with potential impacts to both hydrology and water quality occurring at all stages of …

Este trabajo realiza una revisión de la literatura sobre verificación y divulgación de
información sobre responsabilidad social corporativa basada en 320 artículos en las 36 …

Purpose The aim of this paper is to examine the effects of the European Non-financial
Reporting Directive (2014/95/EU) on firms' sustainability reporting practices, especially …

Over the last two decades, sustainability disclosure has become a well-established practice
among large and medium-sized companies. Despite the increasing number of sustainability …

Accounting and corporate reporting can be seen as a language for specific purposes. Such
a language requires the use of terms and concepts with a precise and commonly shared …

The advent of corporate sustainability reporting and water accounting standards has
resulted in increased disclosure of water use by mining companies. However, there has …

Names: Bebbington, Jan (Professor of accountancy and sustainable development), editor.|
Larrinaga, Carlos, 1967–editor.| O'Dwyer, Brendan, 1968–editor.| Thomson, Ian, 1962 …

The supply of minerals and energy is critical to global society. However, this supply is
associated with social and environmental impacts, leading to concerns of generational and …

Corporate water stewardship is conventionally internally focused, but now it is becoming a
critical issue in a wider socio-political context. Drawing on the theory of self-regulation, we …

Distributional fairness of corporate distributions is an important social issue linked to
accounting for equality. Value added and the information contained in the value added …