RT info:eu-repo/semantics/bookPart
T1 The role of sustainability indicators in managing state-owned enterprises at the regional level: an exploration on disclosures for better policymaking
A1 Gutiérrez Barroso, Josué
A1 Flores-Muñoz, Francisco
A1 Báez García, Alberto Javier
A1 Valentinetti, Diego
A1 Cruz Modino, Raquel de la
A2 Sociología y Antropología
A2 Grupo de Investigación Sociedad Digital y Gestión Pública
AB The sustainable development goals (SDGs), along with other internationally recognized frameworks, inspires better policies. At the European level, several institutions are also promoting better mechanisms to face present and future crises including social inequalities, food and energy supplies, and preservation of the environment. Traditional accounting systems in both public and private entities fail to capture these concerns into actual figures and concrete narratives. To face this challenge, several families of indicators have flourished. EFRAG (European Financial Reporting Advisory Group) is also preparing their own European sustainability reporting standards (ESRS), which will guide future European Directives on the matter. So, the years following 2024 will be a key period for the evolution of sustainability reporting, and hence, it is reasonable to consider that publicly owned enterprises are key scenarios. Hence, the aim of this work is to explore emerging reporting practices of region-owned enterprises from Canary Islands archipelago (Spain) and the Italian Abruzzi region.
YR 2023
FD 2023
LK http://riull.ull.es/xmlui/handle/915/40391
UL http://riull.ull.es/xmlui/handle/915/40391
LA en
DS Repositorio institucional de la Universidad de La Laguna
RD 22-dic-2024