The emergence of triple bottom line reporting in Spain Articles uri icon

publication date

  • April 2011

start page

  • 195

end page

  • 219


  • 150


  • 40

International Standard Serial Number (ISSN)

  • 0210-2412


  • ABSTRACT The emergence of triple bottom line reporting by organizations in Spain is the context in
    which the present work have tried to understand the infl uence of both external and internal contexts
    on social and environmental disclosures. The material for this study is drawn from semi-structured
    interviews with 30 managers of 20 Spanish organizations with responsibility for the preparation of
    TBL reports. The narratives provided by the interviewees suggest that internal (organizational and
    individual) and external contexts are both important in the explanation of social and environmental
    disclosure practices. One of the study's main fi ndings is that certain assemblages of external and internal
    infl uences exist that can either enhance or inhibit the development of TBL reports