SUSTAINABILITY ACCOUNTING AND ACCOUNTABILITY IN PUBLIC WATER COMPANIES

Carlos Larrinaga and Vicente Perez-Chamorro

No 08.05, Working Papers from Universidad Pablo de Olavide, Department of Business Administration

Abstract: This paper is the report of a field study of nine public water utilities conducted with the aim of exploring whether distinctive, and more progressive, processes of sustainability accounting and accountability are possible in public sector organisations. The findings suggest the existence of an intense communication activity through reporting media that are different from the conventional stand-alone sustainability reports. Moreover, these disclosures seem to be coupled with real organisational strategies and operational activities.

Keywords: Sustainability reporting, Public Sector Organisations, Water Utilities; Accountability. (search for similar items in EconPapers)
Pages: 27 pages
Date: 2008-09
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Citations: View citations in EconPapers (13)

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http://www.upo.es/serv/bib/wpbsad/bsad0805.pdf First version, 2008 (application/pdf)

Related works:
Journal Article: Sustainability Accounting and Accountability in Public Water Companies (2008)
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Persistent link: https://EconPapers.repec.org/RePEc:pab:wpbsad:08.05

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