Sierra-Garcia, Laura; Garcia-Benau, Maria Antonia; … - In: Administrative Sciences 8 (2018) 3, pp. 1-17
that the highest rates of disclosure of non-financial information correspond to companies that provide this information in …Spain is one of the European countries that is the most strongly committed to the presentation of non-financial … information. In 2017, Spain adapted its legislation to Directive 2014/95/EU through Royal Decree-Law 18/2017, which required …