Accountability through Environmental and Social Reporting by Wind Energy Sector Companies in Spain

Autor: José A. Moseñe Fierro, César Álvarez Alonso, M. Victoria Sanagustín-Fons
Rok vydání: 2020
Předmět:
020209 energy
Geography
Planning and Development

lcsh:TJ807-830
lcsh:Renewable energy sources
02 engineering and technology
Management
Monitoring
Policy and Law

Energy transition
Public opinion
environmental and social reporting
0502 economics and business
0202 electrical engineering
electronic engineering
information engineering

actor-centered institutionalism
Socioeconomic status
lcsh:Environmental sciences
Spanish wind energy
lcsh:GE1-350
transparency
Wind power
corporate social responsibility
Public economics
Renewable Energy
Sustainability and the Environment

business.industry
lcsh:Environmental effects of industries and plants
05 social sciences
Social environment
Transparency (behavior)
lcsh:TD194-195
new institutionalism in sociology
Accountability
Corporate social responsibility
Business
050203 business & management
Zdroj: Zaguán. Repositorio Digital de la Universidad de Zaragoza
instname
Sustainability
Volume 12
Issue 16
Zaguán: Repositorio Digital de la Universidad de Zaragoza
Universidad de Zaragoza
Sustainability, Vol 12, Iss 6375, p 6375 (2020)
Popis: At present, energy transition is a crucial phenomenon that is at the very heart of governmental policies. There are a huge number of stakeholders involved in the change, but among these, the main socioeconomic actors that affect environmental and social impacts are energy companies. In this research, we analyze their institutionalized role in the Spanish wind energy sector, in the framework of the ecological movement. We consult the special views, opinions and motivations given by managers responsible for Institutional Relations in the main wind energy companies in Spain, and their perceptions of environmental reporting. We therefore tackle aspects related to the drivers of the social and environmental disclosure of environmental and social information. Research has been carried out based on documentary secondary analysis, and the use of a qualitative method with semi-structured interviews has revealed tendencies and pressures in the sector. Results suggest that the social context and public opinion pressure organizations to reveal environmental and social information. We also put forward how information is conveyed to the society through accountability practices, and the different institutionalized ways in which this is achieved.
Databáze: OpenAIRE