Nuevas obligaciones de reporting en sostenibilidad corporativa

Igor Alvarez Etxeberria is associated professor (full professor accredited) of accounting at the University of Basque Country. He also member of the Steering Committee of EMAN Europe. His interests are the role of business in sustainable development, social and environmental reporting, carbon accounting, Biodiversity accounting and CSR performance. He has published in a number of journals that include Accounting, Business Strategy and Environment, CSR and Environmental management, Ecological Economics, Journal of Cleaner Production, Sustainable Development, Supply Chain management and International Journal, Spanish Accounting Review and Spanish Journal of Finance and Accounting.

Jose M. Moneva is a professor at the University of Zaragoza and Dean of the Faculty of Economics and Business. He has been director of the BSH Electrodomésticos Chair in Innovation and coordinator of the CSR committee of AECA, the Spanish business accounting and administration association. He has also been a member of the Global Reporting Initiative (GRI) working party in its 2002 version and of the Management Committee of the European Sustainability Reporting Association (ESRA). He is currently part of the Spanish circular economy observatory. His main lines of research are related to social and environmental accounting, sustainable finance, sustainability and corporate social responsibility information and the circular economy.

Gregorio Gil es licenciado en Ciencias Económicas y Empresariales por la Universidad de Sevilla. Ha desarrollado su carrera profesional en el sector bancario durante más de 30 años, estando involucrado, a través de distintos puestos y responsabilidades, con las normas de información financiera a nivel nacional e internacional (IFRS/US GAAP); la auditoría de cuentas; y la preparación de informes (financieros y no financieros) a distintos supervisores de los mercados de valores tanto de España como de Estados Unidos y México.Es Experto Contable Acreditado ECA® por AECA. Además, es Analista Financiero Certificado y Analista de Sostenibilidad CESGA® por la Federación Europea de Asociaciones de Analistas Financieros (EFFAS). Actualmente, preside la Comisión de Corporate Reporting del Instituto Español de Analistas.

Carlos Larrinaga is professor of accounting at the University of Burgos, Spain. He also is associated to the Centre for Social and Environmental Accounting Research, University of St Andrews. Formerly he served at the University of Seville, and at Carlos III University. His interests are the role of business in sustainable development, and particularly the normativity of social and environmental reporting. In the last years he is studying the interplay between accounting, modernity and the Anthropocene from historical, coloniality and ecological perspectives. He has published in a number of journals that include Accounting, Organizations and Society, Accounting, Auditing and Accountability Journal, Critical Perspectives on Accounting and European Accounting Review. He also serves in the editorial board of various journals and is Associate Editor of the European Accounting Review.