7. BIBLIOGRAFÍA

• Adams, C.A. (2004). “The ethical, social and environmental reporting-performance gap”, Accounting, Auditing and Accountability Journal; 17:5, pp. 731–757.
   Google Scholar
• Álvarez gil, M.J.; Burgos jiménez, J. y Céspedes lorente, J.J. (2001). “Un análisis exploratorio de las estrategias medioambientales y el contexto organizativo de los hoteles españoles”; Cuadernos de Economía y Dirección de empresas; 8:Enero-Abril; pp. 5–32.
   Google Scholar
• Antheaume, N. (2004). “Valuing external costs—From theory to practice: implications for Full Cost Environmental Accounting”; European Accounting Review; 13:3; pp. 443–464.
   Google Scholar
• Aragón correa, J.A. (1998). “Strategic proactivity and firm approach to the natural environment”; Academy of Management Journal; 41:5; pp. 556–567.
   Google Scholar
• Atkinson, G. (2000). “Measuring Corporate Sustainability”; Journal of Environmental Planning and Management; 43:2; pp. 235–252.
   Google Scholar
• Bebbington, J. y Gray, R. (2001). “An account of sustainability: failure, success and a reconceptualization”; Critical Perspectives on Accounting, 12; pp. 557–587.
   Google Scholar
• Bebbington, J. y Gray, R. (1993): “Corporate Accountability and the physical environment: social responsibility and accounting beyond profit”; Business Strategy and the Environment; 2:2; pp. 21–35.
   Google Scholar
• Bebbington, J. y Thomson, I. (1996): “Business conceptions of sustainability and the implications for accountancy”; ACCA Research Report núm. 48
   Google Scholar
• Bebbington, J.; Gray, R.; Hibbitt, C. y Kirk, E. (2001): “Full Cost Accounting: An Agenda for Action”; ACCA Research Report núm. 73
   Google Scholar
• Belkaoui, A. (1992): Accounting Theory; Ed. The Dryden Press. London
   Google Scholar
• Belkaoui, A. y Karpik, P.G. (1989): “Determinants of the corporate decision to disclose social information”; Accounting, Auditing and Accountability Journal; 2:1; pp. 36–51.
   Google Scholar
• Boone, C. y Rubenstein, D.B. (1997): “Natural Solution”; CA Magazine; 130:4; pp. 18–22.
   Google Scholar
• Canadian Institute of Chartered Accountants (1997): Full Cost Accounting from an environmental perspective; CICA. Canadá
   Google Scholar
• Comisión Nacional de Energía (2004): Boletín Informativo sobre la evolución del mercado minorista de electricidad en la zona peninsular Costanza, R.; d'Arge, R.; de Groot, R.; Farber, S.; Grasso, M.; Hannon, B.; Limburg, K.; Naeem, S.; O'Neill, R.O.; Paruelo, J.; Raskin, R.G.; Sutton, P. y van den Belt, M. (1997): “The value of the world's ecosystem services and natural capital”, Nature, 387, pp. 253–260.
   Google Scholar
• Cormier, D. y Gordon, I.M. (2001): “An examination of social and environmental reporting strategies”; Accounting, Auditing and Accountability Journal; 14:5; pp. 587–616.
   Google Scholar
• Cramer, J. (2002). “From financial to sustainable profit”; Corporate Social Responsibility and Environmental Management; 9:2; pp. 99–106.
   Google Scholar
• Cruz ferrer, J. (1999): La liberalización de los servicios públicos y el sector eléctrico: modelos y análisis de la Ley 54/1997. Ed. Marcial Pons. Madrid
   Google Scholar
• Deegan, C. y Rankin, M. (1996): “Do Australian companies report environmental news objectively? an analysis of environmental disclosures by firms prosecuted successfully by the environmental protection authority”; Accounting, Auditing and Accountability Journal; 9:2; pp. 50–67.
   Google Scholar
• Díaz de rada iguzquiza, V. (2002): Tipos de encuestas y diseños de investigación; Ed. Universidad Pública de Navarra. Pamplona
   Google Scholar
• Estes, R.W. (1976): “Socio-economic accounting and external diseconomies”; The Accounting Review; 50:2; pp. 284–290.
   Google Scholar
• Ekins, P. (1992): A four-capital model of wealth creation. Ekins, P., Max-Neef, M. (Eds.), Real-Life Economics: Understanding Wealth Creation. Routledge, London/New York, pp. 147–155.
   Google Scholar
• Ekins, P.; Simon, S; Deutsch, L.; Folke, C. y De groot, R. (2003). “A framework for the practical application of the concepts of critical natural capital and strong sustainability”; Ecological Economics; 44:2–3; pp. 165–185.
   Google Scholar
• Fernández gago, R. y Nieto antolín, M. (2004): “Environmental management and strategic positioning of Spanish manufacturing industries”; Business Strategy and the Environment; 13:1; pp.33–42
   Google Scholar
• García-Ayuso, M. y Larrinaga, C. (2003). “Environmental disclosure in Spain: Corporate characteristics and media exposure” “; Revista Española de Financiación y Contabilidad; 32:115; pp.184–214
   Google Scholar
• Gray, R. (2002): “The social accounting Project and Accounting Organizations and Society. Privileging engagement, imaginings, new accountings and pragmatism over critique?”; Accounting, Organizations and Society, 27, pp. 687–708.
   Web of Science ®Google Scholar
• Gray, R. (1994). “Corporate Reporting for Sustainable Development”; Environmental Values; 3:1; pp. 17–45.
   Google Scholar
• Gray, R. (1992): “Accounting and environmentalism: an exploration of the challenge of gently accounting for accountability, transparency and sustainability”; Accounting, Organizations and Society; 17:5; pp. 399–425.
   Web of Science ®Google Scholar
• Gray, R. y Bebbington, J. (2001): Accounting for the Environment. SAGE Publications. London
   Google Scholar
• Gray, R. y Bebbington, J. (2000). “Sustainable Development and Accounting: Incentives and Disincentives for the adoption of sustainability by transnational corporations”; Advances in Environmental Accounting and Management; 1 Gray, R. y Milne, M. (2004): “Towards reporting on the triple bottom line: mirages, methods and myths”. The triple Bottom Line; Henriques, A. y Rechardson, J. (Eds.); Earthscan, London.
   Google Scholar
• Gray, R.; Owen, D. y Adams, C. (1996): Accounting and accountability. Prentice Hall. London
   Google Scholar
• Gray, R.; Kouhy, R. y Lavers, S. (1995a): “Corporate social and environmental reporting. A review of the literature and a longitudinal study of UK disclosure”; Accounting, Auditing and Accountability Journal; 8:2; pp. 47–77.
   Google Scholar
• Gray, R.; Walters, D.; Bebbington, J. y Thomson, I. (1995b): “The greening of enterprise: an exploration of the (non) role of environmental accounting and environmental accountants in organizational change”; Critical Perspectives on Accounting, 6, pp. 211–239.
   Google Scholar
• Hackston, D. y Milne, M.J. (1996): “Some determinants of social and environmental disclosures in New Zealand companies”; Accounting, Auditing and Accountability Journal; 9:1; pp. 77–108.
   Google Scholar
• Hair, J.F.; Anderson, R.E.; Tatham, R.L. y Black, W.C. (1999): Análisis Multivariante; Prentice Hall; Madrid
   Google Scholar
• Henriques, I. y Sadorsky, P. (1999): “The relationship between environmental commitment and managerial perceptions of stakeholder importante”; Academy of management Journal; 42:1; pp. 87–99.
   Web of Science ®Google Scholar
• Herbohn, K. (2005): “A full cost environmental accounting experiment”; Accounting, Organizations and Society; 30:6; pp. 519–536.
   Web of Science ®Google Scholar
• Hibbitt, C. (2004): External environmental disclosure and reporting by large European companies. Limperg Instituut.
   Google Scholar
• Larrinaga, C. (1997). “Consideraciones en torno a la elación entre la contabilidad y el medio ambiente”; Revista Española de Financiación y Contabilidad; XXVI:93; pp. 957–991.
   Google Scholar
• Larrinaga, C.; Carrasco, F.; Caro, F.J.; Correa, C. y Páez, J.M. (2001): “The role of environmental accounting in organizational change. An exploration of Spanish companies”; Accounting, Auditing and Accountability Journal; 14:2; pp. 213–239.
   Google Scholar
• Laughlin, R. (1991): “Environmental disturbances and organizational transitions and transformations: some alternative models”; Organizational Studies; 12:2; pp. 209–232.
   Web of Science ®Google Scholar
• Likerman, A. (1986): Rights and obligations in public information; University College Cardiff Press, Cardiff.
   Google Scholar
• Linowes, D.F. (1968): “Socio-economic accounting”; Journal of accountancy; 126:November; pp. 37–42.
   Google Scholar
• Llena, F.; Moneva, J.M y Hernández, B. (en prensa): “Environmental Disclosures and Compulsory Accounting Standards: the Case of Spanish Annual Reports”; Business Strategy and the Environment
   Google Scholar
• Llull gilet, A.; Larrinaga gonzález, C.; Perelló julià, M.; Socías salvá, A.; Solivellas jerez, R y Horrach rosselló, P. (2002): La empresa turística balear y el medio ambiente. Un estudio empírico; Ed. Universitat de les Illes Balears. Servei de Publications i Intercanvi Científic. Cas Jai. Palma
   Google Scholar
• Mathews, M.R. (1997): “Twenty-five years of social and envrinomental accounting research. Is there a silver jubilee to celebrate?”; Accounting, Auditing and Accountability Journal; 10:4; pp. 481–531.
   Google Scholar
• Milne, M.J. (1991): “Accounting, environmental resource values, and non-market valuation techniques for environmental resources: a review”; Accounting, Auditing and Accountability Journal; 4:3; pp. 81–109.
   Google Scholar
• Milne, M.J.; Kearins, K. y Walton, S. (2004): “Business makes a ‘journey’ out of ‘sustainability’: creating adventures in wonderland?”; Paper presented at the Fourth Asia Pacific Interdisciplinary Research in Accounting Conference
   Google Scholar
• Milne, C.D.A. (1992): Handbook of Environmental Law; Royal Forest and Bird Protection Society, Wellington
   Google Scholar
• Moneva, J.M. y Llena, F. (2000): “Environmental disclusres in the annual reports of large companies in Spain”; The European Accounting Review; 9:1; pp. 7–29.
   Google Scholar
• Moneva, J.M. y Llena, F. (1996): “Análisis de la Información sobre responsabilidad social en las empresas industriales que cotizan en Bolsa”; Revista Española de Financiación y Contabilidad; 25:87; pp. 361–401.
   Google Scholar
• Neu, D.; Warsame, H. y Pedwell, D. (1998): “Managing public impressions: environmental disclosures in annual reports”, Accounting, Organizations and Society; 23:3, pp. 265–282.
   Web of Science ®Google Scholar
• O'donovan, G. (1999): “Managing legitimacy through increased corporate environmental reporting: an exploratory study”, Interdisciplinary Environmental Review; 1:1; pp. 63–99.
   Google Scholar
• O'dwyer, B. (2002): “Managerial perceptions of corporate social disclosure. An Irish story”; Accounting, Auditing and Accountability Journal; 15:3; pp. 406–436.
   Google Scholar
• O'dwyer, B. y Gray, R. (1998): “Corporate social reporting in the Republic of Ireland: a longitudinal study”; Irish Accounting Review; 5:2; pp. 1–34.
   Google Scholar
• Patten, D.M. (2005). “The accuracy of financial reports projections of future environmental capital expenditures: a research note”; Accounting, Organizations and Society; 30; pp. 457–468.
   Google Scholar
• Parker, L.D. (1986). “Polemical themes in social accounting: a scenario for standard setting”; Advances in Public Interest Accounting; 1; pp. 67–93.
   Google Scholar
• Pérez, C. (2001): Técnicas Estadísticas con SPSS. Prentice Hall. Madrid
   Google Scholar
• Podsakoff, P.M. y Organ, D.W. (1986). “Self-Reports in Organizational Research: Problems and Prospects”; Journal of Management; 12:4; pp. 531–544.
   Google Scholar
• Ramanathan, K.V. (1976): “Toward a theory of corporate social accounting”; The Accounting Review; 51:3, pp. 516–528.
   Web of Science ®Google Scholar
• Redclift, M. (1992): “Sustainable development and global environmental change”; Global Environmental Change; 2:1; pp. 32–42.
   Web of Science ®Google Scholar
• Roberts, R.W. (1992): “Determinants of corporate social responsibility disclosure: an application of stakeholder theory”; Accounting, Organizations and Society; 17:6; pp. 595–612.
   Web of Science ®Google Scholar
• Rubenstein, D.B. (1994): Environmental Accounting for the Sustainable Corporation; Quorum Books, Westport.
   Google Scholar
• Tinker, A.M; Lehman, C. y Neimark, M. (1991): “Corporate social reporting: falling down the hole in the middle of the road”; Accounting Auditing and Accountability Journal; 4:1; pp. 28–54.
   Google Scholar
• Turner, R.K., (1993). Sustainability: principles and practice. Turner, R.K. (Ed.), Sustainable Environmental Economics and Management: Principles and Practice. Belhaven Press, New York/London, pp. 3–36.
   Google Scholar
• Unerman, J. (2000): “Reflections on quantification in corporate social reporting content analysis”; Accounting, Auditing and Accountability Journal; 13:5; pp. 667–680.
   Google Scholar
• United Nations World Commission on Environment and Development (1987): Our Common future (The Brundtland Report). Oxford University Press. Oxford
   Google Scholar
• Williams, P.F. (1987): “The legitimate concern with fairness”; Accounting, Organizations and Society; 12:2; pp. 169–189.
   Web of Science ®Google Scholar
• Wilmshurst, T.D. y Frost, G.R. (2000): “Corporate environmental reporting. A test of legitimacy theory”; Accounting, Auditing and Accountability Journal; 13:1; pp. 10–26.
   Google Scholar