"This book researches the needs in terms of accounting regulations, norms, organizational practices, and the challenge of education that can lead to the implementation of accounting and reporting practices that contribute to the achievement of the sustainable development goals"--

In this chapter, we analyze the contribution of two Iberian Foundations to the United Nations Sustainable Development Goals (SDGs; Global Goals). In particular, we studied the case of Eugénio de Almeida Foundation, from Portugal, and Yuste Foundation, from Spain, between 2016 and 2018. To...

Purpose - In the last years, we have witnessed to a growth in interest in social and environmental questions. Many companies have developed environmental management and auditing systems and altered their social and environmental disclosures practices. These developments resulted in the growth of...

This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based on the theoretical dimensions of...