RT journal article
T1 Enhancing Sustainability Reporting in State-Owned Enterprises: An Action Research Approach
A1 Conesa Carril, María del Carmen
A1 Larrán Jorge, Manuel
A1 Martínez Martínez, Domingo
A1 Herrera Madueño, Jesús
A2 Economía Financiera y Contabilidad
K1 Sustainability reporting
K1 State-owned enterprises
K1 Water utilities
K1 Sustainability disclosure
AB This article introduces a sustainability reporting tool tailored for State-Owned Enterprises (SOEs). This multi-item instrument enables the reporting of social, economic and environmental aspects within SOEs’ sustainability reports. Developed through an action research approach, the most pertinent aspects of sustainability reporting have been identified through a participatory process involving interviews, a workshop, and web content analysis. Consequently, the selected indicators not only align with major reporting guidelines but also respond to stakeholders’ transparency demands. The empirical context is Andalusia, where all 399 registered SOEs were analysed, and stakeholder engagement activities were conducted. The tool comprises a set of qualitative and quantitative indicators organised into 13 dimensions, agreed upon by academic researchers, practitioners, and a broad range of stakeholders. Additionally, a complementary industry-specific module has been developed for water utilities. As a public service with significant social and environmental impact, water management requires enhanced accountability and stronger stakeholder engagement. The tool supports the monitoring of SOEs’ progress towards greater sustainability and may serve as a reference framework for report producers, policymakers and standard-setting bodies.
PB Taylor & Francis
SN 0969-160X
YR 2025
FD 2025-12-10
LK http://hdl.handle.net/10498/39119
UL http://hdl.handle.net/10498/39119
LA eng
DS Repositorio Institucional de la Universidad de Cádiz
RD 05-nov-2026