[EN] The relevance of sustainability reporting has greatly increased in recent decades, but the need to gain credibility has promoted companies to adopt assurance on sustainability reports. Prior research has analyzed ...

[EN] Financial scandals have highlighted the need for greater corporate transparency. Thus, corporate governance has emerged as an instrument for corporations to fulfil their social responsibility by offering more reliable ...

[ES] La promulgación de la Directiva 2014/95/EU de información no financiera y sobre diversidad ha supuesto un importante impulso en la Unión Europea a la comunicación por parte de las empresas sobre su desempeño económico, ...

[ES] La Responsabilidad Social Corporativa es una herramienta a la que muchas empresas españolas están a la vanguardia y que ofrece información relevante a los grupos de interés. El reporte acerca de cuestiones sociales y ...

[EN] Sustainability reporting and assurance have considerably increased in the last decades. Among different sectors, `sensitive sectors¿ attracted the attention of many academics. However, most of research works were ...

[EN] CSR reporting is increasing worldwide and cooperatives are highly susceptible to it. However, there is an interesting research gap in CSR reporting and assurance in cooperatives. Through an in-depth case study, we ...