135739 20260217205522.0 doi 10.1016/j.jbef.2024.100942 sideral 138789 ART-2024-138789 eng Blanco-Zaitegi, Goizeder Impression management of biodiversity reporting in the energy and utilities sectors: An assessment of transparency in the disclosure of negative events 2024 Access copy available to the general public Unrestricted The 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. info:eu-repo/grantAgreement/ES/DGA/S33-20R info:eu-repo/semantics/openAccess by-nc-nd https://creativecommons.org/licenses/by-nc-nd/4.0/deed.es 4.7 2024 ECONOMICS 55 / 620 = 0.089 2024 Q1 T1 BUSINESS, FINANCE 29 / 242 = 0.12 2024 Q1 T1 1.049 2024 Finance 2024 Q1 8.6 2024 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Álvarez Etxeberria, Igor Moneva, José M. Universidad de Zaragoza (orcid)0000-0003-1619-8042 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 42 (2024), 100942 [13 pp.] Journal of Behavioral and Experimental Finance 2214-6350 588408 http://zaguan.unizar.es/record/135739/files/texto_completo.pdf Versión publicada 2867147 http://zaguan.unizar.es/record/135739/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:135739 articulos driver 2026-02-17-20:29:00 ARTICLE