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Journal Articles

Analysis of double materiality in early adopters. Are companies walking the talk?

Diego Andrés Correa-Mejía, Jaime Andrés Correa-García, María Antonia García-Benau

Sustainability Accounting, Management and Policy Journal (2024) 15 (2): 299–329.

https://doi.org/10.1108/SAMPJ-07-2023-0469

Published: 09 January 2024

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Journal Articles

Sustainable development goals and assurance of non-financial information reporting in Spain

Laura Sierra García, Helena María Bollas-Araya, María Antonia García Benau

Sustainability Accounting, Management and Policy Journal (2022) 13 (4): 878–898.

https://doi.org/10.1108/SAMPJ-04-2021-0131

Published: 08 March 2022

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Journal Articles

Materiality assessment: the case of Latin American listed companies

Yully Marcela Sepúlveda-Alzate, María Antonia García-Benau, Mauricio Gómez-Villegas

Sustainability Accounting, Management and Policy Journal (2022) 13 (1): 88–113.

https://doi.org/10.1108/SAMPJ-10-2020-0358

Published: 10 July 2021

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