Articlehybrid2018

Sustainable public value reporting of electric utilities

Albert Anton Traxler · Dorothea Greiling

49 citations0/0 files storedBaltic Journal of Management

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Corporate Social Responsibility Reporting Accounting and Financial Management Corporate Social Responsibility and Sustainability

Abstract

Purpose The purpose of this paper is to investigate the status quo of Global Reporting Initiative (GRI)-based sustainable public value (SPV) reporting by electric utilities. Furthermore, the study attempts to find out whether a stock exchange listing and/or a public ownership are positively associated with electric utilities’ reporting regarding their contributions to a sustainable development (SD) or not. Design/methodology/approach An empirical analysis of sustainability reports published by electric utilities from 28 different countries all over the world is carried out. The investigation is based on a documentary analysis of 83 GRI G4 reports. Findings The findings show that electric utilities’ coverage of GRI indicators of the electric utilities sector disclosures varies between, as well as within, the different categories of the GRI guidelines and that the coverage of sector-specific indicators is often lacking behind the general coverage rates. Furthermore, the study reveals that a stock exchange listing is positively associated with electric utilities’ GRI-based SPV reporting. In contrast, public ownership does not show a significant association. Originality/value Electric utilities have a significant influence on SD. They operate in a regulated environment that is targeted at utilizing electric utilities for economic and environmental public policy objectives. Against that background, the study discusses which issues of SPV creation are reported by electric utilities that use the GRI guidelines and therefore brings together the public value (PV) and the sustainability community.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2010Strategic management a stakeholder approach 1995Managing Legitimacy: Strategic and Institutional Approaches 2018Transforming Our World: The 2030 Agenda for Sustainable Development 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts 1975Organizational Legitimacy: Social Values and Organizational Behavior 1995Corporate social and environmental reporting 2010Stakeholder Theory: The State of the Art

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