95496 20221004075834.0 doi 10.3390/su12166375 sideral 119568 ART-2020-119568 eng Moseñe Fierro, Jose A. Universidad de Zaragoza (orcid)0000-0002-1630-1006 Accountability through Environmental and Social Reporting by Wind Energy Sector Companies in Spain 2020 Access copy available to the general public Unrestricted At present, energy transition is a crucial phenomenon that is at the very heart of governmental policies. There are a huge number of stakeholders involved in the change, but among these, the main socioeconomic actors that affect environmental and social impacts are energy companies. In this research, we analyze their institutionalized role in the Spanish wind energy sector, in the framework of the ecological movement. We consult the special views, opinions and motivations given by managers responsible for Institutional Relations in the main wind energy companies in Spain, and their perceptions of environmental reporting. We therefore tackle aspects related to the drivers of the social and environmental disclosure of environmental and social information. Research has been carried out based on documentary secondary analysis, and the use of a qualitative method with semi-structured interviews has revealed tendencies and pressures in the sector. Results suggest that the social context and public opinion pressure organizations to reveal environmental and social information. We also put forward how information is conveyed to the society through accountability practices, and the different institutionalized ways in which this is achieved. info:eu-repo/grantAgreement/ES/DGA/S33-17R info:eu-repo/semantics/openAccess by http://creativecommons.org/licenses/by/3.0/es/ 3.251 2020 ENVIRONMENTAL SCIENCES 124 / 273 = 0.454 2020 Q2 T2 ENVIRONMENTAL STUDIES 60 / 125 = 0.48 2020 Q2 T2 GREEN & SUSTAINABLE SCIENCE & TECHNOLOGY 30 / 44 = 0.682 2020 Q3 T3 GREEN & SUSTAINABLE SCIENCE & TECHNOLOGY 6 / 9 = 0.667 2020 Q3 T3 0.611 2020 Energy Engineering and Power Technology 2020 Q1 Environmental Science (miscellaneous) 2020 Q1 Renewable Energy, Sustainability and the Environment 2020 Q1 Management, Monitoring, Policy and Law 2020 Q1 Geography, Planning and Development 2020 Q1 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Sanagustin-Fons, M. Victoria Universidad de Zaragoza (orcid)0000-0002-3957-2466 Alvarez Alonso, Cesar 4009 775 Universidad de Zaragoza Dpto. Psicología y Sociología Área Sociología 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 12, 16 (2020), 6375 [17 pp] Sustainability (Basel) Sustainability (Switzerland) 2071-1050 2284884 http://zaguan.unizar.es/record/95496/files/texto_completo.pdf Versión publicada 521217 http://zaguan.unizar.es/record/95496/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:95496 articulos driver 2022-10-03-13:22:04 ARTICLE