Is water management really transparent? A comparative analysis of ESG reporting of Andalusian publicly-owned enterprises

被引：5

作者：

Andrades, Javier ^{[1
]}

Martinez-Martinez, Domingo ^{[1
]}

Herrera, Jesus ^{[1
]}

Larran, Manuel ^{[1
]}

机构：

[1] Univ, Dept Finance & Accounting, Cadiz, Spain

来源：

PUBLIC MONEY & MANAGEMENT | 2024年 / 44卷 / 03期

关键词：

Content analysis; ESG reporting; hybridity; institutional logics; government-owned enterprises (GOEs); public water utilities; SOCIAL-RESPONSIBILITY DISCLOSURE; ACCOUNTABILITY; ORGANIZATIONS; CORPORATE; LOGICS;

D O I：

10.1080/09540962.2023.2171844

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

This article analyses environmental, social and governance (ESG) reporting by municipally-owned water companies and how it differs from the way other government-owned enterprises report. This article contributes to the literature in two main ways: it examines how the notion of hybridity can impact on ESG disclosures in GOEs and responds to the call by accounting scholars for the use of hybridity framework to provide insights into ESG reporting activity in GOEs.

引用

页码：208 / 215

页数：8

共 6 条

[1] SUSTAINABILITY MANAGEMENT: A BUSINESS MODEL APPLIED TO PUBLICLY-OWNED ENTERPRISES IN THE WASTE SECTOR
Truant, Elisa
MANAGERIAL AND ENTREPRENEURIAL DEVELOPMENTS IN THE MEDITERRANEAN AREA, 2009, : 1824 - 1837
[2] Water Services are the Bridgehead for a Return to Publicly Owned Utilities in Europe. A Comparative Analysis
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Bercelli, Jacopo
WATER RESOURCES MANAGEMENT, 2017, 31 (08) : 2375 - 2387
[3] Water Services are the Bridgehead for a Return to Publicly Owned Utilities in Europe. A Comparative Analysis
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Water Resources Management, 2017, 31 : 2375 - 2387
[4] CSR reporting in China’s private and state-owned enterprises: A mixed methods comparative analysis
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Asian Business & Management, 2023, 22 : 55 - 83
[5] CSR reporting in China's private and state-owned enterprises: A mixed methods comparative analysis
Ervits, Irina
ASIAN BUSINESS & MANAGEMENT, 2023, 22 (01) : 55 - 83
[6] Reporting practice, impression management and company performance: a longitudinal and comparative analysis of water leakage disclosure
Cooper, Stuart
Slack, Richard
ACCOUNTING AND BUSINESS RESEARCH, 2015, 45 (6-7) : 801 - 840

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