Corporate, Social, Ethical and Environmental Reporting (SEER) should ideally discharge the accountability of an organisation to its stakeholders. Voluntary reporting has been characterised by a dearth of neutral and objective information such that the advocates of SEER recommend that it be made...

The aim of this paper is to describe and analyze the climate change implications on corporations, assuming that climate change is a substantial sustainability challenge for society. Those implications are inspected considering the difference between the immediate impact on the financial...

The origins of financial reporting in the Iberian Peninsula can be traced back to the thirteenth century, when evidences of manorial accounting but also commercial accounting can be found. The subsequent evolution of financial reporting is influenced by the Castilian hegemony in the 16th...