Hybrid interviews Spanish Auditors
收藏Mendeley Data2026-04-09 收录
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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.
