Hybrid interviews Spanish Auditors
Published: 10 October 2025| Version 1 | DOI: 10.17632/77gxrnmrgk.1
Contributors:
, , Sabina Scarpellini, Description
Dataset of 100 hybrid interviews with auditors in Spain related to the double materiality and sustainability reporting analysis (collected in 2024 and 2025) This dataset was co-financed by the Spanish Ministry of Science, Innovation and Universities (ref. PID2023-146084OB-I00) and the Government of Aragon under the Research Groups S33_23R. We acknowledge the valuable input of the auditors who participated in the hybrid interviews.
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Institutions
- Universidad de Zaragoza
Categories
Auditing, Environmental Management Accounting, Environmental Auditing, Corporate Sustainability Reporting