TY - GEN AU - Martínez Martínez, Domingo AU - Andrades Peña, Francisco Javier AU - Biedma López, Estíbaliz AU - Larrán Jorge, Manuel A4 - Economía Financiera y Contabilidad PY - 2024 UR - http://hdl.handle.net/10498/34228 AB - This study examines the environmental, social and governance (ESG) reporting in 38 public water companies owned by local municipalities from Andalusia. With an adapted measure integrated by 172 indicators drawn from national and international... LA - eng PB - Taylor & Francis KW - ESG disclosure KW - public water utilities KW - legitimacy KW - Spain TI - Environmental, social and governance (ESG) disclosure in public water enterprises in Andalusia, Spain DO - 10.1080/02508060.2024.2357972 ER -