Fernando Llena Macarulla

Fernando Llena is a Senior Lecturer of Accounting at the University of Zaragoza (UZ). He has taught courses in Accounting at the Faculty of Economics and Business Administration since 1992. His PhD dissertation on Environmental Management Accounting obtained the maximum qualification “Sobresaliente-Cum Laude”.                     
 
Research topics:
Social and Environmental Accounting
Sustainability Reporting
Social and Environmental Management Accounting
Circular economy 
 

Papers selected:
Scarpellini S, Portillo MP, Aranda A, Llena F (2019). Definition and Measurement of the Circular Economy’s Regional Impact. Journal of Environmental Planning and Management, 62 (13), 2211-2237. doi: 10.1080/09640568.2018.1537974.
Acerete B, Gasca M and Llena Fernando (2019). Analysis of environmental financial reporting in the Spanish toll roads sector. Spanish Journal of Finance and Accounting, 48 (4), Special Issue “Social and Environmental Accounting Research”, 430-463. doi: 10.1080/02102412.2019.1591880.
Acerete, B.; Llena, F.; Moneva, JM. (2011). Environmental Disclosure Statements: An analysis of Spanish toll motorway concessionaires. (with Cristina Ortiz and José Luis Sarto), Transportation Research D, vol  16 (5), pp. 377-383. doi: 10.1016/j.trd.2011.02.005.
Llena F, Moneva J.Mº and Hernández B. (2007). Environmental disclosures and compulsory accounting standard: the case of Spanish annual reports. Business Strategy and the Environment. Vol 16(1), pp. 50-63. doi: 10.1002/bse.466.
Moneva, J.Mº. y Llena, F. (2000). Environmental disclosures in the annual reports of large companies in Spain. European Accounting Review. Vol 9(1), pp. 7-29.