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

José A. Moseñe Fierro, M. Victoria Sanagustín-Fons and César Álvarez Alonso
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José A. Moseñe Fierro: Faculty of Business and Public Management, University of Zaragoza, 22001 Huesca, Spain
M. Victoria Sanagustín-Fons: Faculty of Business and Public Management, University of Zaragoza, 22001 Huesca, Spain
César Álvarez Alonso: IE Law School, IE University, 28006 Madrid, Spain

Sustainability, 2020, vol. 12, issue 16, 1-18

Abstract: 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.

Keywords: environmental and social reporting; new institutionalism in sociology; actor-centered institutionalism; Spanish wind energy; transparency; corporate social responsibility (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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