Biodiversity accountability in water utilities: A case study

Andrea Venturelli, Lorenzo Ligorio and Elbano de Nuccio

Utilities Policy, 2023, vol. 81, issue C

Abstract: Caring for biodiversity is a significant challenge for companies worldwide. The role of water utilities in this context is pivotal: as key actors in providing core services while balancing the interests of the many stakeholders interested in their activity, water utilities are adopting different accounting tools to increase their accountability. To understand the motivations and to explore the mechanisms underlying water utilities' biodiversity accountability practices, a case study is developed. Findings reveal how normative isomorphism, and coercive requirements, is driving water utilities accountability. Also, the study reveals the centrality of integrated reporting and alternative accounting practices for disclosing on biodiversity.

Keywords: Water utilities; Biodiversity; ESG (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (12)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:juipol:v:81:y:2023:i:c:s0957178723000073

DOI: 10.1016/j.jup.2023.101495

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