Work

Biodiversity accountability in water utilities: A case study

Year: 2023

Type: article

Abstract: Caring for biodiversity is a significant challenge for companies worldwide. The role of water utilities in this context is pivotal: as key actors in providing core services while balancing the interests of the many stakeholders interested in their activity, water utilities are adopting different accounting tools to increase their accountability. To understand the motivations and to explore the mechanisms underlying water utilities' biodiversity accountability practices, a case study is developed. Findings reveal how normative isomorphism, and coercive requirements, is driving water utilities accountability. Also, the study reveals the centrality of integrated reporting and alternative accounting practices for disclosing on biodiversity.

Source: Utilities Policy

DOI: 10.1016/j.jup.2023.101495

Authors: Andrea Venturelli, Lorenzo Ligorio, Elbano de Nuccio

Institutions: University of Salento, LUM Jean Monnet University

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Clean water and sanitation

Open Access status: hybrid

Estimated APC paid: $2,600