Exploring tax-related sustainability reporting by electric utilities

Manuel Branco, Delfina Gomes and Adelaide Martins

Utilities Policy, 2023, vol. 82, issue C

Abstract: This study examines tax-related sustainability reporting among electric utilities. Our sample consists of the 32 electric utilities included in the S&P Global Sustainability Yearbook 2022. A content analysis was conducted to examine their level of tax-related sustainability reporting. The concepts of isomorphism and diffusion underpin the interpretation of the findings. Two sources of coercive isomorphism are identified: the State, via Directive 2014/95/EU, making sustainability reporting mandatory in the EU, and the laws transposing it; and European multinational corporations’ influence on Latin American subsidiaries. We also identified normative and mimetic isomorphism related to awards and responsible tax initiatives in Spain.

Keywords: Isomorphism and diffusion; Responsible taxation; Tax-related sustainability reporting (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:juipol:v:82:y:2023:i:c:s0957178723000802

DOI: 10.1016/j.jup.2023.101568

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