000135739 001__ 135739
000135739 005__ 20240614091947.0
000135739 0247_ $$2doi$$a10.1016/j.jbef.2024.100942
000135739 0248_ $$2sideral$$a138789
000135739 037__ $$aART-2024-138789
000135739 041__ $$aeng
000135739 100__ $$aBlanco-Zaitegi, Goizeder
000135739 245__ $$aImpression management of biodiversity reporting in the energy and utilities sectors: An assessment of transparency in the disclosure of negative events
000135739 260__ $$c2024
000135739 5060_ $$aAccess copy available to the general public$$fUnrestricted
000135739 5203_ $$aThe aim of this paper is to analyse the official corporate reports of selected companies in the utilities and energy sectors to determine whether they report transparently on negative biodiversity-related events or instead present an idealised image through impression management strategies. For this purpose, through a counter-accounting approach, external sources were consulted to find information on incidents with an impact on biodiversity for selected companies from the energy and utilities sectors. 47 incidents linked to 17 companies were identified and the information obtained from the unofficial sources was then compared with what the companies had disclosed in their sustainability reports. Half of the incidents identified were not disclosed at all and those that were informed were, in most cases, partially reported using impression management mechanisms.
000135739 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S33-20R
000135739 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
000135739 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000135739 700__ $$aÁlvarez Etxeberria, Igor
000135739 700__ $$0(orcid)0000-0003-1619-8042$$aMoneva, José M.$$uUniversidad de Zaragoza
000135739 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000135739 773__ $$g42 (2024), 100942 [13 pp.]$$tJournal of Behavioral and Experimental Finance$$x2214-6350
000135739 8564_ $$s588408$$uhttps://zaguan.unizar.es/record/135739/files/texto_completo.pdf$$yVersión publicada
000135739 8564_ $$s2867147$$uhttps://zaguan.unizar.es/record/135739/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000135739 909CO $$ooai:zaguan.unizar.es:135739$$particulos$$pdriver
000135739 951__ $$a2024-06-14-08:59:07
000135739 980__ $$aARTICLE