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Sustainability Accounting And Accountability In Public Water Companies

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Author Info
Carlos Larrinaga-González () (Department of Business Administration, Universidad de Burgos.)
Vicente Pérez-Chamorro () (Department of Business Administration, Universidad Pablo de Olavide)

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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.

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File URL: http://www.upo.es/serv/bib/wpbsad/bsad0805.pdf
File Format: application/pdf
File Function: First version, 2008
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Publisher Info
Paper provided by Universidad Pablo de Olavide, Department of Business Administration in its series Working Papers with number 08.05.

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Length: 27 pages
Date of creation: Sep 2008
Date of revision:
Handle: RePEc:pab:wpbsad:08.05

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Related research
Keywords: Sustainability reporting; Public Sector Organisations; Water Utilities; Accountability.;

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This paper has been announced in the following NEP Reports: References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Irene Criado-Jiménez & Manuel Fernández-Chulián & Carlos Larrinage-González & Francisco Husillos-Carqués, 2008. "Compliance with Mandatory Environmental Reporting in Financial Statements: The Case of Spain (2001–2003)," Journal of Business Ethics, Springer, vol. 79(3), pages 245-262, May. [Downloadable!] (restricted)
  2. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October. [Downloadable!] (restricted)
  3. Carlos Larrinaga & Francisco Carrasco & Carmen Correa & Fernando Llena & José Moneva, 2002. "Accountability and accounting regulation: the case of the Spanish environmental disclosure standard," European Accounting Review, Taylor and Francis Journals, vol. 11(4), pages 723-740, October. [Downloadable!] (restricted)
  4. Velazquez, Esther, 2007. "Water trade in Andalusia. Virtual water: An alternative way to manage water use," Ecological Economics, Elsevier, vol. 63(1), pages 201-208, June. [Downloadable!] (restricted)
  5. Rob Gray & Mohammed Javad & David M. Power & C. Donald Sinclair, 2001. "Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension," Journal of Business Finance & Accounting, Blackwell Publishing, vol. 28(3-4), pages 327-356. [Downloadable!] (restricted)
  6. Velazquez, Esther, 2006. "An input-output model of water consumption: Analysing intersectoral water relationships in Andalusia," Ecological Economics, Elsevier, vol. 56(2), pages 226-240, February. [Downloadable!] (restricted)
  7. Geoffrey R. Frost, 2007. "The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence," Abacus, Accounting Foundation, University of Sydney, vol. 43(2), pages 190-216. [Downloadable!] (restricted)
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