Author

Germán López‐Pérez

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Open access Aug 2026

Measuring Progress Towards Environmental Sustainability: A Benefit of the Doubt Composite Index for OECD Countries

Environmental sustainability has become a central priority on the global agenda amid climate urgency, biodiversity loss, and commitments under the 2030 Agenda. Economies face increasing pressure to adopt development models aligned with climate neutrality and ecological transition. In this context, robust and comparab...

G. López-Pérez, Lorena Márquez-Arenas, Pablo Povedano‐Fernández et al. · Sustainable Development · 0 citations

Review Open access Jul 2026

Blockchain and accounting information systems: enhancing sustainability reporting with triple-entry accounting

This study analyses the intersection between blockchain technology, accounting and sustainability, examining how blockchain is transforming accounting practices toward greater transparency, traceability and alignment with sustainability goals. It also identifies the main intellectual, geographical and thematic stru...

Elisabeth Zafra‐Gómez, Germán López‐Pérez, Laura Sanz Martín et al. · Revista de Contabilidad - Sp... · 1 citation