Sustainability Accounting And Accountability In Public Water Companies
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.
|Date of creation:||Sep 2008|
|Date of revision:|
|Contact details of provider:|| Postal: Carretera de Utrera km.1, 41013 Sevilla|
Phone: + 34 954 34 9283
Fax: + 34 954 34 8353
Web page: http://www.upo.es/dde/
More information through EDIRC
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.:
- Irene Criado-Jiménez & Manuel Fernández-Chulián & Carlos Larrinaga-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.
- Lourdes Torres & Vicente Pina, 2001. "Public-private partnership and private finance initiatives in the EU and Spanish local governments," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 601-619.
- 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.
- 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.
- 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.
- 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, Wiley Blackwell, vol. 28(3-4), pages 327-356.
- Carlos Larrinaga & Francisco Carrasco & Carmen Correa & Fernando Llena & Jose Moneva, 2002. "Accountability and accounting regulation: the case of the Spanish environmental disclosure standard," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 723-740.
- Jan Bebbington & Carlos Larrinaga & Jose M. Moneva, 2008. "Corporate social reporting and reputation risk management," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(3), pages 337-361, April.
- 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.
- Caro-González, Francisco Javier & Correa-Ruiz, Carmen & Carrasco-Fenech, Francisco & Larrinaga-González, Carlos & Páez-Sandubete, José María, 1999. "The role of environmental accounting in international change: an exploration of Spanish companies," DEE - Working Papers. Business Economics. WB 6434, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
- Carol A. Adams & Carlos Larrinaga-González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(3), pages 333-355, April.
When requesting a correction, please mention this item's handle: RePEc:pab:wpbsad:08.05. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Publicación Digital - UPO)
If references are entirely missing, you can add them using this form.