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Exploring tax-related sustainability reporting by electric utilities

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  • Branco, Manuel Castelo
  • Gomes, Delfina
  • Martins, Adelaide

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.

Suggested Citation

  • Branco, Manuel Castelo & Gomes, Delfina & Martins, Adelaide, 2023. "Exploring tax-related sustainability reporting by electric utilities," Utilities Policy, Elsevier, vol. 82(C).
    • Handle: RePEc:eee:juipol:v:82:y:2023:i:c:s0957178723000802
    DOI: 10.1016/j.jup.2023.101568
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