Publication:
Accountability through Environmental and Social Reporting byWind Energy Sector Companies in Spain

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dc.contributor.authorMoseñe Fierro, José Antonio
dc.contributor.authorSanagustín Fons, María Victoria
dc.contributor.authorÁlvarez Alonso, César
dc.contributor.rorhttps://ror.org/02jjdwm75
dc.date.accessioned2024-07-08T13:15:41Z
dc.date.available2024-07-08T13:15:41Z
dc.date.issued2020
dc.description.abstractAt 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.
dc.description.keywordActor-centered institutionalism
dc.description.keywordCorporate social responsibility
dc.description.keywordEnvironmental and social reporting
dc.description.keywordNew institutionalism in sociology
dc.description.keywordSpanish wind energy
dc.description.keywordTransparency
dc.formatapplication/pdf
dc.identifier.citationFierro, 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.
dc.identifier.doihttps://doi.org/10.3390/SU12166375
dc.identifier.issn20711050
dc.identifier.officialurlhttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85090019801&doi=10.3390%2fSU12166375&partnerID=40&md5=25dad77fc8b50b8022cedae0b469e154
dc.identifier.urihttps://hdl.handle.net/20.500.14417/3196
dc.issue.number16
dc.journal.titleSustainability (Switzerland)
dc.language.isoeng
dc.publisherMDPI
dc.relation.departmentPublic Law & Global Governance
dc.relation.entityIE University
dc.relation.schoolIE Law School
dc.rightsAttribution 4,0 International
dc.rights.accessRightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/
dc.subjectActor-centered institutionalism; Corporate social responsibility; Environmental and social reporting; New institutionalism in sociology; Spanish wind energy; Transparency
dc.subject.keywordActor-centered institutionalism
dc.subject.keywordCorporate social responsibility
dc.subject.keywordEnvironmental and social reporting
dc.subject.keywordNew institutionalism in sociology
dc.subject.keywordSpanish wind energy
dc.subject.keywordTransparency
dc.subject.otheraccountability
dc.subject.otherenergy market
dc.subject.otherenvironmental impact
dc.subject.otherinstitutional framework
dc.subject.otherperception
dc.subject.otherquestionnaire survey
dc.subject.othersocial impact
dc.subject.othersocioeconomic conditions
dc.subject.otherstakeholder
dc.subject.otherwind power
dc.subject.otherSpain
dc.titleAccountability through Environmental and Social Reporting byWind Energy Sector Companies in Spain
dc.typeinfo:eu-repo/semantics/article
dc.version.typeinfo:eu-repo/semantics/publishedVersion
dc.volume.number12
dspace.entity.typePublication
person.identifier.scopus-author-id36547606100
person.identifier.scopus-author-id58183681200
person.identifier.scopus-author-id57203568682
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