The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility

The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility

This paper proposes a measurement method for assessing the extent to which the XBRL digital standard eXtensible Business Reporting Language can assist firms in implementing their reporting when applying EMAS The EU Eco-Management and Audit Scheme. A specific survey based on the work of (Bunker et al...

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Bibliographic Details
Main Authors: Muñoz Francisco Flores, Valentinetti Diego, Rodríguez María Mora, Nieto Ángel Mena
Format: Article
Language:English
Published: Editura Universităţii „Alexandru Ioan Cuza” din Iaşi / Alexandru Ioan Cuza University of Iasi Publishing house 2018-12-01
Series:Scientific Annals of Economics and Business
Subjects:
EMAS
XBRL
environmental reporting
digital reporting
value compatibility
industrial firms
D8
M14
M15
M41
M48
Online Access:http://www.degruyter.com/view/j/saeb.2018.65.issue-4/saeb-2018-0025/saeb-2018-0025.xml?format=INT

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http://www.degruyter.com/view/j/saeb.2018.65.issue-4/saeb-2018-0025/saeb-2018-0025.xml?format=INT

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