Non-financial information in IBEX35: Comparison of voluntary vs compulsory elaboration and assurance

Purpose: Large companies are used to elaborating and verifying non-financial information voluntarily. In Spain, it is compulsorily required after Law 11/2018. These new compulsory requirements have led us to study how the previous voluntary practices have been modified and if there is a connection b...

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Autores principales: Esther Ortiz, Iryna Didychuk
Formato: article
Lenguaje:CA
EN
ES
Publicado: OmniaScience 2021
Materias:
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Acceso en línea:https://doaj.org/article/3538d665f06e4269bf09b2d41cda50cf
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