Mandatory environmental reporting has been seen as a way of increasing accountability of organizations, regarding environmental issues. This paper is concerned with one standard, which requires all the Spanish companies to include environmental disclosures in their financial statements. From the...

Although sustainable and responsible investment (SRI) has quite recently become a hot research topic, scarcely any systematic research has been paid to the performance of this non-conventional approach to investment during the financial crisis that emerged in mid-2008 when the resilience of the...

The objective of this paper is to analyse the environmental reporting practices found in the annual reports published by companies operating in Spain, as well as to determine the evolution of these practices during the period 1992-4, on the basis of stakeholder theory. In order to carry out this...

This paper reflects upon the behavioural and attitudinal issues of scholars within the community of social and environmental accounting research (SEAR) and seeks to stimulate debate by discussing our views on <italic>how</italic> this scientific community operates. The paper calls for passion and appeals to the...

The aim of this paper is to present a personal overview of the process of mobilisation of the social and environmental accounting research (SEAR) Spanish academic community to develop social and environmental accounting research as a legitimate research field. Using the arguments of Hambrick and...

The article is about the evolution of small and medium-sized firms in the period of the so called ìdesarrollismoî (1959-1975). We analyze the growth of these firms comparing the process to that of big Spanish firms in the same period. The data has been obtained from the information existent at...