Accountability through Environmental and Social Reporting by Wind Energy Sector Companies in Spain

Moseñe Fierro, Jose A. (Universidad de Zaragoza) ; Sanagustin-Fons, M. Victoria (Universidad de Zaragoza) ; Alvarez Alonso, Cesar

Resumen: 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.

Idioma: Inglés

DOI: 10.3390/su12166375

Año: 2020

Publicado en: Sustainability (Switzerland) 12, 16 (2020), 6375 [17 pp]
ISSN: 2071-1050

Factor impacto JCR: 3.251 (2020)

Categ. JCR: ENVIRONMENTAL SCIENCES rank: 124 / 273 = 0.454 (2020) - Q2 - T2
Categ. JCR: ENVIRONMENTAL STUDIES rank: 60 / 125 = 0.48 (2020) - Q2 - T2
Categ. JCR: GREEN & SUSTAINABLE SCIENCE & TECHNOLOGY rank: 30 / 44 = 0.682 (2020) - Q3 - T3
Categ. JCR: GREEN & SUSTAINABLE SCIENCE & TECHNOLOGY rank: 6 / 9 = 0.667 (2020) - Q3 - T3

Factor impacto SCIMAGO: 0.611 - Energy Engineering and Power Technology (Q1) - Environmental Science (miscellaneous) (Q1) - Renewable Energy, Sustainability and the Environment (Q1) - Management, Monitoring, Policy and Law (Q1) - Geography, Planning and Development (Q1)

Financiación: info:eu-repo/grantAgreement/ES/DGA/S33-17R

Tipo y forma: Artículo (Versión definitiva)

Área (Departamento): Área Sociología (Dpto. Psicología y Sociología)
Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)