Reporting-betebehar berriak iraunkortasun korporatiboan

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 Zaragozako Unibertsitateko katedraduna da, eta Ekonomia eta Enpresa Fakultateko dekanoa. Berrikuntzari buruzko BSH Electrodomésticos Katedraren zuzendaria izan zen, eta Espainiako Kontabilitateko eta Enpresen Administrazioko Elkartearen (AECA) Gizarte Erantzukizun Korporatiboaren Batzordeko koordinatzailea. Global Reporting Initiative-ren (GRI) lantaldeko kide izan zen 2002ko bertsioan, bai eta European Sustainability Reporting Association-en (ESRA) Management Committee-ko kide ere. Gaur egun, Ekonomia Zirkularraren Espainiako Behatokiaren kidea da. Bere ikerketa ildo nagusiak erlazionatuta daude gizarte eta ingurumen kontabilitatearekin, finantza jasangarriekin, jasangarritasunari eta gizarte erantzukizun korporatiboari buruzko informazioarekin, eta ekonomia zirkularrarekin.

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.