RT journal article
T1 Is water management really transparent? A comparative analysis of ESG reporting of Andalusian publicly-owned enterprises
A1 Andrades Peña, Francisco Javier
A1 Martínez Martínez, Domingo
A1 Herrera Madueño, Jesús
A1 Larrán Jorge, Manuel
A2 Economía Financiera y Contabilidad
K1 ESG reporting
K1 public water utilities
K1 content analysis
K1 hybridity
K1 institutional logics
K1 government-owned enterprises
AB Our research analyses ESG reporting for municipal owned water companies in Andalusia (Spain) and to what extent it differs from other GOEs depending on the degree of public or private ownership and the nature of the activity carried out by each company. After designing an own an instrument tool composed of 176 items, the authors performed a content analysis of a broad range of organizational reporting channels used by 335 enterprises. We have found that, in general terms, Andalusian public water utilities have had better levels of ESG disclosure than GOEs from other industries. Drawing on institutional logics approach, hybridity can explain the differences in ESG disclosure patterns among these enterprises based on the proportion of public ownership and the type of activity.
PB ROUTLEDGE JOURNALS
SN 1467-9302
YR 2023
FD 2023
LK http://hdl.handle.net/10498/30455
UL http://hdl.handle.net/10498/30455
LA eng
DS Repositorio Institucional de la Universidad de Cádiz
RD 08-nov-2026