000136238 001__ 136238
000136238 005__ 20240731105611.0
000136238 0247_ $$2doi$$a10.1016/j.jclepro.2012.08.023
000136238 0248_ $$2sideral$$a78081
000136238 037__ $$aART-2013-78081
000136238 041__ $$aeng
000136238 100__ $$0(orcid)0000-0002-1630-1006$$aMoseñe, José A.$$uUniversidad de Zaragoza
000136238 245__ $$aEnvironmental reporting in the Spanish wind energy sector: an institutional view
000136238 260__ $$c2013
000136238 5060_ $$aAccess copy available to the general public$$fUnrestricted
000136238 5203_ $$aThe aim of this paper is to explore the relevance of institutional influences on corporate environmental reporting practices. The wind energy sector in Spain was chosen for analysis because of its rapid growth and significant impact on moves towards cleaner energy production. A content analysis of recent sustainability reports (2005–2009) from seven main wind energy companies facilitated a longitudinal comparison of the levels of compliance with Global Reporting Initiative indicators of sustainability. Results show that initial institutional pressures for reporting have been replaced by imitation by companies of each other's practices leading to a reduction in the differences between environmental disclosures. Results confirm the importance of examining different institutional pressures on disclosure practices to development of policy. However, a key finding is that the disclosures have been minimal and their lack of effectiveness and unreliability mean they are not conducive to the notion of increasing transparency in the wind generated clean energy electricity sector. As a result the credibility of relying on a voluntary sustainability standard, such as the Global Reporting Initiative (GRI), as an incentive for informative environmental reporting is challenged.
000136238 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttp://creativecommons.org/licenses/by-nc-nd/3.0/es/
000136238 590__ $$a3.59$$b2013
000136238 591__ $$aENVIRONMENTAL SCIENCES$$b29 / 215 = 0.135$$c2013$$dQ1$$eT1
000136238 591__ $$aENGINEERING, ENVIRONMENTAL$$b9 / 46 = 0.196$$c2013$$dQ1$$eT1
000136238 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000136238 700__ $$aBurritt, Roger L.
000136238 700__ $$0(orcid)0000-0002-3957-2466$$aSanagustín, M. Victoria$$uUniversidad de Zaragoza
000136238 700__ $$0(orcid)0000-0003-1619-8042$$aMoneva, José M.$$uUniversidad de Zaragoza
000136238 700__ $$aTingey-Holyoak, Joanne
000136238 7102_ $$14009$$2775$$aUniversidad de Zaragoza$$bDpto. Psicología y Sociología$$cÁrea Sociología
000136238 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000136238 773__ $$g40 (2013), 199-211$$pJ. clean. prod.$$tJournal of Cleaner Production$$x0959-6526
000136238 8564_ $$s390974$$uhttps://zaguan.unizar.es/record/136238/files/texto_completo.pdf$$yPostprint
000136238 8564_ $$s1225092$$uhttps://zaguan.unizar.es/record/136238/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint
000136238 909CO $$ooai:zaguan.unizar.es:136238$$particulos$$pdriver
000136238 951__ $$a2024-07-31-09:21:17
000136238 980__ $$aARTICLE