...David Yates; Rita Maria Difrancesco Purpose We discuss the beneficiary accountability implications that arose due to the COVID-19 pandemic (and resultant social distancing restrictions) for a branch of a religious non-governmental organisation (NGO) based in mainland Spain, whose main...

.../methodology/approach This microhistory draws upon several archives, including in Spain the Archivo Histórico Provincial de Cádiz. In England, the Bath Record Office has preserved documents and correspondence, both personal and business related, and the Worcester Record Office preserved notarial documents...

... characteristics of Spain after the Great Recession of 2007-2008. Research limitations/implications The evidence reported in this paper confirms stakeholder theory as an adequate framework to understand corporate reporting to stakeholders and its relationship with CSRR. The findings suggest that stakeholder...

... Internet Generation and dissemination of information Spain The voluntary disclosure of strategic information [1] is gradually becoming a more common corporate practice, owing to the benefits to which it leads, such as its ability to make a company stand out from other corporations (Kohut...

... environment in which they are developed. Designs/methodology/approach A discourse analysis was performed on the social and environmental disclosure (SED) of a multinational in the automotive sector with an established presence in Spain, in the context of the relational dynamics between the firm/society...

...Nieves Carrera; Nieves Gómez‐Aguilar; Christopher Humphrey; Emiliano Ruiz‐Barbadillo Purpose In recent international debates on auditing regulation, Spain has assumed a real prominence as a claimed practical example of where a policy of mandatory audit firm rotation did not work and was duly...

... mechanism. © Emerald Group Publishing Limited 2007 Environmental management Management accounting Spain European directives Environmental regulations According to Bebbington (1997) and Gray (2002) , engagement involves an attempt to change or reform existing business practices...

... and conclusions apply to a different cultural context, we have conducted nine case studies in Spain. We found that Spanish organizations are not truly changing their conventional perception of the environment, even in those cases where generalized structural and organizational changes are taking place. Moreover...