Putting the wind up sustainability reporting in Spain : an institutional view
Date
2012
Authors
Moseñe, J.A.
Burritt, R.L.
Moneva, J.M.
Sanagustín, M.V.
Tingey Holyoak, J.
Editors
Valentinčič, A.
Advisors
Journal Title
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Volume Title
Type:
Conference paper
Citation
Proceedings of the 35th Annual Congress of the European Accounting Association, 2012 / Valentinčič, A. (ed./s), pp.1-44
Statement of Responsibility
Conference Name
35th Annual Congress European Accounting Association (9 May 2012 - 11 May 2012 : Ljubljana, Slovenia)
Abstract
The aim of this paper is to explore the relevance of institutional influences on corporate environmental reporting practices. The wind energy sector in Spain was chosen for analysis because of its rapid growth and significant impact on moves toward cleaner energy production. A content analysis of recent sustainability rep0l1s (2005-2009) from seven main wind energy companies facilitated a longitudinal comparison of the levels of compliance with Global Reporting Initiative indicators of sustainability. Results show that initial institutional pressures for reporting have been replaced by imitation by companies of each other's practices leading to a reduction in the differences between environmental disclosures. Results confinn the imp0l1ance of examining different institutional pressures on disclosure practices to development of policy. However, a key finding is that the disclosures have been minimal and not conducive to the notion of increasing transparency in the wind generated clean energy electricity sector. As a result the credibility of relying on a voluntary sustainability standard, such as the Global Reporting Initiative (GRI), as an incentive for informative environmental reporting is challenged.
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Dissertation Note
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Copyright 2012 European Accounting Association