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Is water management really transparent? A comparative analysis of ESG reporting of Andalusian publicly-owned enterprises

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  • Javier Andrades
  • Domingo Martinez-Martinez
  • Jesús Herrera
  • Manuel Larran

Abstract

This article reveals a low commitment of Andalusian publicly-owned enterprises with environmental, social and governance (ESG) reporting. The results will be useful for practitioners in public water utilities and other GOEs to improve their level of disclosures. The authors stress that managers need to be trained with the skills necessary to provide a better level of ESG disclosure. In addition, managers, along with regulators and policy-makers, need to work together to introduce realistic forcing mechanisms in current and future regulations to enhance their compliance with mandatory ESG reporting requirements.

Suggested Citation

  • Javier Andrades & Domingo Martinez-Martinez & Jesús Herrera & Manuel Larran, 2024. "Is water management really transparent? A comparative analysis of ESG reporting of Andalusian publicly-owned enterprises," Public Money & Management, Taylor & Francis Journals, vol. 44(3), pages 208-215, April.
    • Handle: RePEc:taf:pubmmg:v:44:y:2024:i:3:p:208-215
    DOI: 10.1080/09540962.2023.2171844
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