Authors
José Antonio Moseñe, Roger Burritt, María Victoria Sanagustín, José M Moneva, Joanne Tingey-Holyoak
Publication date
2013/2
Journal
Journal of Cleaner Production
Volume
40
Pages
199-211
Publisher
Elsevier
Description
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 towards cleaner energy production. A content analysis of recent sustainability reports (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 Results show that initial institutional pressures for reporting have been replaced by imitation by companies of each other's practices leading to a reduction in the differences between environmental disclosures.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 confirm the importance of examining different institutional pressures on disclosure practices to development of policy. However, a key finding is that the disclosures have been minimal and their lack of …
Total citations
201320142015201620172018201920202021202220232024458122013914119207
Scholar articles
JA Moseñe, RL Burritt, MV Sanagustín, JM Moneva… - Journal of Cleaner Production, 2013