Is water management really transparent? A comparative analysis of ESG reporting of Andalusian publicly-owned enterprises

被引：10

作者：

Andrades, Javier ^{[1
]}

Martinez-Martinez, Domingo ^{[1
]}

Herrera, Jesus ^{[1
]}

Larran, Manuel ^{[1
]}

机构：

[1] Univ, Dept Finance & Accounting, Cadiz, Spain

来源：

PUBLIC MONEY & MANAGEMENT | 2024年 / 44卷 / 03期

关键词：

Content analysis; ESG reporting; hybridity; institutional logics; government-owned enterprises (GOEs); public water utilities; SOCIAL-RESPONSIBILITY DISCLOSURE; ACCOUNTABILITY; ORGANIZATIONS; CORPORATE; LOGICS;

D O I：

10.1080/09540962.2023.2171844

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This article analyses environmental, social and governance (ESG) reporting by municipally-owned water companies and how it differs from the way other government-owned enterprises report. This article contributes to the literature in two main ways: it examines how the notion of hybridity can impact on ESG disclosures in GOEs and responds to the call by accounting scholars for the use of hybridity framework to provide insights into ESG reporting activity in GOEs.

引用

收藏

页码：208 / 215

页数：8

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