TY  - JOUR 
AU  - García Torea, Nicolás
AU  - Luque Vílchez, Mercedes
PY  - 2025
SN  - 0969-160X
UR  - https://hdl.handle.net/10259/11009
AB  - This commentary reflects on the implications of Spain’s regulatory sustainability
reporting environment that originates from the Corporate Sustainability
Reporting Directive. It identifies four major shifts that the Directive’s
transposition will...
LA  - eng
PB  - Routledge
KW  - Sustainability reporting
KW  - EU regulation
KW  - Spain
KW  - Education
KW  - Información de sostenibilidad
KW  - Sustainable development reporting
TI  - The EU Sustainability Reporting Mandate in Spain: Challenges and Opportunities for Practice and Academia
DO  - 10.1080/0969160X.2025.2510205
T2  - Social and Environmental Accountability Journal
VL  - 45
M2  - 124
ER  -