0186-1042
0186-1042
S0186-10422022000100305
10.22201/fca.24488410e.2022.2937
Spain
Spain
00
03
2022
00
03
2022
67
1
305
331
[
2015
27
23-8
]
[
2021
]
[
2019
52
1
1
105-58
]
[
AECA
2018
2
2
]
[
2019
27
4
4
534-55
]
[
2017
995-1002
]
[
2020
12
3
3
]
[
2006
25
4
4
409-34
]
[
INFORMA D&B
2017
]
[
2012
15
2
2
237-55
]
[
2014
]
[
Directiva 95
2014
330
330
1-9
]
[
2018
10
1
1
41-55
]
[
2016
19
2
2
195-203
]
[
GABV
2014
]
[
2014
18
18
1-18
]
[
GRI
2019
]
[
2019
42
2
2
]
[
2017
14
3
3
407-29
]
[
IIRC
2013
]
[
International Integrated Reporting Council
2021
]
[
IOS
2018
]
[
IOS
2018
]
[
IOS
2019
]
[
IOS
2019
]
[
IQNet
2011
12
]
[
2020
162
2
2
323-42
]
[
2015
58
2
2
183-92
]
[
2016
25
1
1
1-24
]
[
2017
8
1
1
2-19
]
[
Ley 11
2018
129833-54
]
[
Ley 22
2015
173
173
1-93
]
[
2018
14
4
4
782-801
]
[
McKinsey Board Services
2016
]
[
2011
99
1
1
1-4
]
[
2017
18
158
158
42-4
]
[
2016
12
1
1
167-89
]
[
OCDE
2015
]
[
2015
22
6
6
362-80
]
[
PriceWaterhouseCoopers
2018
1-92
]
[
Real Decreto-Ley 18
2017
287
287
111344-4352
]
[
SASB
2019
]
[
2018
8
3
3
29
]
[
2013
15
7
7
759-68
]
[
2020
86
163-79
]
[
2019
]
[
2020
67-88
]
[
Transparency International España
2019
]
[
2021
41
1
1
163-78
]