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”.
Coordinator of “Cátedra BSH Electrodomésticos en Innovación” (University of Zaragoza)
· Social and Environmental Accounting
· Sustainability Reporting
· Social and Environmental Management Accounting
· 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.
· Llena, F.; Moneva, J.Mº. y 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.
· 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.
· Larrinaga, C.; Carrasco, F.; Correa, C.; Llena, F. y Moneva, J.Mº. (2002).Accountability and accounting regulation: The case of the Spanish environmental disclosure standard. European Accounting Review. Vol 11, pp. 723-740.
GRUPO DE ESTUDIOS SOCIALES Y ECONÓMICOS DEL TERCER SECTOR (GESES)