TY  - GEN 
AU  - Conesa Carril, María del Carmen
AU  - Larrán Jorge, Manuel
AU  - Martínez Martínez, Domingo
AU  - Herrera Madueño, Jesús
A4  - Economía Financiera y Contabilidad
PY  - 2025
SN  - 0969-160X
UR  - http://hdl.handle.net/10498/39119
AB  - This article introduces a sustainability reporting tool tailored for State-Owned Enterprises (SOEs). This multi-item instrument enables the reporting of social, economic and environmental aspects within SOEs’ sustainability reports. Developed through...
LA  - eng
PB  - Taylor & Francis
KW  - Sustainability reporting
KW  - State-owned enterprises
KW  - Water utilities
KW  - Sustainability disclosure
TI  - Enhancing Sustainability Reporting in State-Owned Enterprises: An Action Research Approach
DO  - 10.1080/0969160X.2025.2600000
ER  -