Environmental disclosure and economic efficiencyA correlational evaluation of Spanish ports authorities

  1. Emma Castelló Taliani 1
  2. Silvia Giralt Escobar 1
  3. Fabricia Silva Da Rosa 1
  1. 1 Universidad de Alcalá
    info

    Universidad de Alcalá

    Alcalá de Henares, España

    ROR https://ror.org/04pmn0e78

Zeitschrift:
Intangible Capital

ISSN: 1697-9818

Datum der Publikation: 2017

Titel der Ausgabe: Current trends in research in accounting finance and management control

Ausgabe: 13

Nummer: 4

Seiten: 745-780

Art: Artikel

DOI: 10.3926/IC.937 DIALNET GOOGLE SCHOLAR lock_openOpen Access editor

Andere Publikationen in: Intangible Capital

Zusammenfassung

Objective: Representative correlational study of Spanish Ports Authorities (PA), based on analysis of PA economic efficiency, measured using DEA Data Envelopment Analysis, and PA environmental disclosure. Data employed: environmental reports of 20 PAs examined to gain understanding of Environmental Disclosures; economic management reports of individual ports to obtain the economic variables analyzed. The purpose to identify correlations among variables of environmental disclosure and economic efficiency of port management, with consideration of port overheads and profit focused structure. Design/methodology: A three-stage study, comprised of: 1st Classification of PAs efficiency; 2nd Analysis of environmental information disclosed, for which an Environmental Disclosure Assessment was defined; 3rd Cluster Analysis to determine correlations of the economic efficiency findings of stage 1 cross-referenced with environmental disclosures of stage 2. Contributions / findings: The results obtained from the study are: classification of all Spanish PAs, although only 20 PAs are analyzed in stages 2nd and 3rd; snapshot of 2012 information contained in the Environmental Disclosure Assessment defined, and DEA with results of correlations between the PAs´ environmental disclosures and economic efficiency ratings. Among relevant findings, the study shows that Efficient and Marginally Efficient PAs provide best environmental disclosures, as defined by type/frequency of reporting and environmental impact management information disclosed. Note: Efficient PAs provide more detailed information on water and energy management. Limitations: 8 PAs not supplying environmental reports were excluded from stages 2-3, due to which final results do not include 100% of PAs of the Spanish port system

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Fuente de los datos: Dialnet