Publication: Accountability through Environmental and Social Reporting byWind Energy Sector Companies in Spain
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Date
2020
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MDPI
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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. © 2020 by the authors.
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Attribution 4,0 International
School
IE Law School
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Keywords
Actor-centered institutionalism; Corporate social responsibility; Environmental and social reporting; New institutionalism in sociology; Spanish wind energy; Transparency
Citation
Fierro, J. A. M., Sanagustín-Fons, M. V., & Álvarez Alonso, C. (2020). Accountability through environmental and social reporting by wind energy sector companies in Spain. Sustainability, 12(16), 6375.