The emergence of triple bottom line reporting in Spain

Javier Husillos, Carlos Larrinaga, Maria Jose Alvarez Gil

Research output: Contribution to journalArticlepeer-review

41 Citations (Scopus)


The emergence of triple bottom line reporting by organizations in Spain is the context in which the present work have tried to understand the influence 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 findings is that certain assemblages of external and internal infl uences exist that can either enhance or inhibit the development of TBL reports.
Original languageEnglish
Pages (from-to)195-219
Number of pages25
JournalSpanish Journal of Finance and Accounting
Issue number150
Publication statusPublished - Apr 2011


  • triple bottom line reporting
  • spain
  • TBL reports


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