Sustainability disclosure and reporting by municipally owned water utilities

Lorenzo Ligorio, Fabio Caputo and Andrea Venturelli

Utilities Policy, 2022, vol. 77, issue C

Abstract: Municipally owned enterprises (MOEs) are showing interest in sustainability reporting. To understand how institutional pressures influence non-financial disclosures, we undertook a multiple case study involving three comparable municipal water utilities from different contexts and applied the institutional logics perspective. The comparative approach demonstrates how their sustainability reporting is slightly sensitive to national institutional settings. The findings reveal how the market, state, community, and professions logics drive MOE disclosures. The analysis also suggests that MOEs disclose their commitment to social and environmental responsibilities and promote collaboration. Finally, Carroll's pyramid reveals how MOEs disclose the most economical content.

Keywords: Municipally owned water utilities; Sustainability reporting; Institutional logics (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (18)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:juipol:v:77:y:2022:i:c:s0957178722000479

DOI: 10.1016/j.jup.2022.101382

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