Determinants of divulgative quality indicators of sustainability reports: The case of the spanish banking industry; [Determinantes dos indicadores de calidade divulgativa das memorias de sostibilidade: O caso da banca española]

SANDRA MARIA SANCHEZ CAÑIZARESFERNANDO JOSE FUENTES GARCIAPABLO RODRIGUEZ GUTIERREZ2026-01-292026-01-2920172-s2.0-85030084301https://www.scopus.com/inward/record.uri?eid=2-s2.https://ucocris.uco.es/handle/123456789/28453Business, Management and Accounting (all)DemographyDevelopmentEconomics and EconometricsFinanceHistoryMarketingOrganizational Behavior and Human Resource ManagementDeterminants of divulgative quality indicators of sustainability reports: The case of the spanish banking industry; [Determinantes dos indicadores de calidade divulgativa das memorias de sostibilidade: O caso da banca española]research article