000079847 001__ 79847
000079847 005__ 20200716101451.0
000079847 0247_ $$2doi$$a10.1080/02102412.2019.1591880
000079847 0248_ $$2sideral$$a112277
000079847 037__ $$aART-2019-112277
000079847 041__ $$aeng
000079847 100__ $$0(orcid)0000-0002-0385-2263$$aAcerete, Basilio$$uUniversidad de Zaragoza
000079847 245__ $$aAnalysis of environmental financial reporting in the Spanish toll roads sector
000079847 260__ $$c2019
000079847 5060_ $$aAccess copy available to the general public$$fUnrestricted
000079847 5203_ $$aThere is a great variety of environmental financial reporting as regards content, extension and how it is included in the annual accounts. Spain and, in particular, the toll roads sector was amongst the first to be required to disclose environmental information. These concessionaires have also been affected by changes in domestic and international accounting regulation. The first objective of the paper is to analyse the quality of environmental financial reporting in the Spanish toll roads sector and its evolution after International Financial Reporting Standards (IFRS) implementation. The second is to compare the reporting behaviour of concessionaires with that of their parent companies. The third is to test what institutional mechanisms influence environmental disclosure. Content analysis has been applied for the period 1999-2015. Results show a minimum environmental reporting level focused merely on complying with regulation requirements, without a useful content revealing the integration of environmental issues into the companies'' management. The implementation of IFRS has not improved environmental disclosure and, in some cases, has even worsened it. In addition, under institutional theory, results show that some institutional factors (regulation and sub-sector) explain the environmental financial reporting behaviour of the companies analysed.
000079847 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S33-17R$$9info:eu-repo/grantAgreement/ES/MICINN/ECO2015-66240-P$$9info:eu-repo/grantAgreement/ES/MINECO/ECO2016-74920-C2-1-R
000079847 540__ $$9info:eu-repo/semantics/openAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/
000079847 590__ $$a1.275$$b2019
000079847 591__ $$aBUSINESS, FINANCE$$b73 / 108 = 0.676$$c2019$$dQ3$$eT3
000079847 592__ $$a0.283$$b2019
000079847 593__ $$aAccounting$$c2019$$dQ3
000079847 593__ $$aFinance$$c2019$$dQ3
000079847 593__ $$aEconomics and Econometrics$$c2019$$dQ3
000079847 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000079847 700__ $$0(orcid)0000-0002-1615-9505$$aGasca, Mar$$uUniversidad de Zaragoza
000079847 700__ $$0(orcid)0000-0001-8020-0229$$aLlena, Fernando$$uUniversidad de Zaragoza
000079847 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000079847 773__ $$g48, 4 (2019), 430-463$$pRev. esp. financ. contab.$$tSpanish journal of finance and accounting / Revista española de financiacion y contabilidad$$x0210-2412
000079847 8564_ $$s611682$$uhttps://zaguan.unizar.es/record/79847/files/texto_completo.pdf$$yVersión publicada
000079847 8564_ $$s70817$$uhttps://zaguan.unizar.es/record/79847/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000079847 909CO $$ooai:zaguan.unizar.es:79847$$particulos$$pdriver
000079847 951__ $$a2020-07-16-09:06:31
000079847 980__ $$aARTICLE