Influencing factors on carbon reporting: an empirical study in Spanish companies, Dr. José González‐González and Dr. Constancio Zamora‐Ramírez
Dr. José María González‐González, Dr. Constancio Zamora‐Ramírez Department of Accounting and Finance University of Seville, Seville Spain Email: jgonzalez@us.es DOI: 10.1108/20425941311313074 Purpose: The Carbon Disclosure Project (CDP) has become an international instrument for carbon reporting of companies. The purpose of this paper is to analyze the influence of some factors of the institutional environment of organizations (regulatory […]