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

Aldizkaria:
Intangible Capital

ISSN: 1697-9818

Argitalpen urtea: 2017

Zenbakien izenburua: Current trends in research in accounting finance and management control

Alea: 13

Zenbakia: 4

Orrialdeak: 745-780

Mota: Artikulua

DOI: 10.3926/IC.937 DIALNET GOOGLE SCHOLAR lock_openSarbide irekia editor

Beste argitalpen batzuk: Intangible Capital

Laburpena

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

Erreferentzia bibliografikoak

  • Al-Tuwaijri, S., Christensen, T.E., & Hughes, KE, II. (2004). The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations and Society, 29(5), 447-471. Available online at: https://search.proquest.com/docview/195121620?accountid=14475 https://doi.org/10.1016/S0361-3682(03)00032-1
  • Bahauddin, K.M. (2014). Environmental system management and governance needs in a developing country. Environment Systems & Decisions, 34(2), 342-357. https://doi.org/10.1007/s10669-013-9472-3
  • Berthelot, S., Cormier, D., & Magnan, M. (2003). Environmental disclosure research: Review and synthesis. Journal of Accounting Literature, 22, 1-44. Available online at: http://search.proquest.com/docview/216305124?accountid=14475
  • Burnett, R.D., & Hansen, D.R. (2008). Ecoefficiency: Defining a role for environmental cost management. Accounting, Organizations and Society, 33(6), 551. Available online at: http://search.proquest.com/docview/195146437?accountid=14475 https://doi.org/10.1016/j.aos.2007.06.002
  • Burritt, R.L. (2012). Environmental performance accountability: Planet, people, profits. Accounting, Auditing & Accountability Journal, 25(2), 370-405. https://doi.org/10.1108/09513571211198791
  • Castilla, M.L., & de Rosselló, M. (2013). Avances en España. hacia el reporting integrado/Spain advances. towards integrated reporting. Boletín De Estudios Económicos, 68(208), 61-87. Available online at: https://search.proquest.com/docview/1364797277?accountid=14475
  • Cerreta, M., & Toro, P. de (2012). Strategic environmental assessment of port plans in Italy: Experiences, approaches, tools. Sustainability, 4(11), 2888-2921. https://doi.org/10.3390/su4112888
  • Cheon, S., Maltz A., & Dooley, K. (2017). The link between economic and environmental performance of the top 10 U.S. Ports, Maritime Policy & Management, 44(2), 227-247. https://doi.org/10.1080/03088839.2016.1275860
  • da Rosa, F.S., Lunkes, R.J., Pfitscher, E.D., Feliu, V.R., & Soler, C.C. (2012). Contabilidad medioambiental en España: Proceso estructurado de revisión y análisis teórico referencial/Environmental accounting in Spain: Structured review process and theoretical analysis. Contabilidad y Negocios, 7(14), 23-48. Available online at: http://search.proquest.com/docview/1318935596? accountid=14475
  • Ferrón-Vílchez, V., De la Torre Ruiz, J.M., & Aragón Correa, J.A. (2010). Calidad y algo más: El efecto conjunto de la gestión de la calidad y mediombiental en la rentabilidad de la empresa (Quality and something else: The joint effect of the quality and environmen tmanagement in business profitability). Revista Española De Financiación y Contabilidad, 39(148), 655-675. Available online at: https://search.proquest.com/docview/921238661?accountid=14475 https://doi.org/10.1080/02102412.2010.10779693
  • Giner. A., Da Rosa, F.S., Lunkes, R.J., Ripoll, V.M., & Crespo, C. (2012). Sustentabilidade ambiental: Um estudo na autoridade portuária de Valencia, Espanha. Revista De Gestão, Finanças e Contabilidade, 2(1), 2-20. Available online at: http://search.proquest.com/docview/1692031917?accountid=14475 https://doi.org/10.18028/2238-5320/rgfc.v2n1p2-20
  • Haralambides, H., & Gujar, G. (2012). On balancing supply chain efficiency and environmental impacts: An eco-DEA model applied to the dry port sector of india. Maritime Economics & Logistics, 14(1), 122-137. https://doi.org/10.1057/mel.2011.19
  • Horgn-Jinh, C., & Ling-Chu, L. (2012). Using the data envelopment analysis (DEA) model to evaluate the operational efficiency. African Journal of Business Management, 6(37), 10143-10158. https://doi.org/10.5897/AJBM11.2150
  • Hou, L., & Gerrlings, H. (2016). Dynamics in sustainable port and hinterland operations: A conceptual framework and simulation of sustainability measures and their effectiveness, based on an application to the Port of Shanghai. Journal of Cleaner Production, 135(2016), 449e456. https://doi.org/10.1016/j.jclepro.2016.06.134
  • KMPG (2015). Survey of Corporate Responsibility Reporting. Available online at: http://www.kpmg.com/cn/en/issuesandinsights/articlespublications/pages/kpmg-survey-of-corporate-responsibilityreporting- 2015-o-201511.aspx
  • Kolk, A., & Veen, M.V.D. (2002). Dilemmas of Balancing Organizational and Public Interests: How Environment Affects Strategy in Dutch Main Ports. European Management Journal, 20(1), 45-54. https://doi.org/10.1016/S0263-2373(01)00113-X
  • Luttenberger, A., PhD. (2010). Achieving the quality of services in sea ports through regulations. Faculty of Tourism and Hospitality Management in Opatija. Biennial International Congress. Tourism & Hospitality Industry, 1034-1040. Available online at: http://search.proquest.com/docview/763422317? accountid=14475
  • Molina-Azorín, J.F., Claver-Cortés, E., López-Gamero, M.D., & Tarí, J.J. (2009). Green management and financial performance: A literature review. Management Decision, 47(7), 1080-1100. https://doi.org/10.1108/00251740910978313
  • Navarro, C.L., & Zamora, A.I. (2014). Economic Efficiency of the International Port System. Intenational Business Research, 7(11), 108-116. https://doi.org/10.5539/ibr.v7n11p108
  • Negash, M. (2012). IFRS and environmental accounting. Management Research Review, 35(7), 577-601. https://doi.org/10.1108/01409171211238811
  • OECD environmental performance reviews: Spain 2015. (2015). Paris: Organisation for Economic Cooperation and Development (OECD). Available online at: http://search.proquest.com/docview/1662483593? accountid=14475
  • Poltrack, S. (2000). The Maritime Industry and Our Environment: The Delicate Balance of Economic and Environmental Concerns, Globally, Nationally, and Within the Port of Baltimore. [Versión electrónica], Hein Online, 51-78.
  • Puertos del Estado (2012). Memoria de Sostenibilidad- Sistema portuario de Interés general.
  • Santesmases Mestre, M. (2005). Diseño y análisis de encuestas en investigación social. Madrid: Ed. Pirámide
  • Schøyen, H., & Odeck, J. (2013). The technical efficiency of Norwegian container ports: A comparison to some Nordic and UK container ports using Data Envelopment Analysis. Maritime Economics & Logistics, 15(2), 197-221. https://doi.org/10.1057/mel.2013.3
  • Stojanovic, T.A., Smith, H.D.O., & Wooldridge, C.F. (2006). The impact of the habitats directive on european port operations and management. GeoJournal, 65(3), 165-176. https://doi.org/10.1007/s10708- 006-0004-2
  • Synnot, R. (2013). Environmental imperatives for Australian ports. Australian Journal of Maritime and Ocean Affairs, 5(4), 133-136. Available online at: http://search.proquest.com/docview/1470806183? accountid=14475 https://doi.org/10.1080/18366503.2013.10815745
  • Tanc, A., & Gokoglan, K. (2015). The impact of environmental accounting on strategic management accounting: A research on manufacturing companies. International Journal of Economics and Financial Issues, 5(2), 566-573. Available online at: http://search.proquest.com/docview/1678821776?accountid=14475Innovation Sector
  • U.S. Environmental Protection Agency (EPA) Office of Policy, Economics, and Innovation Sector Strategies Division (2007). An Environmental Management System Primer for Ports: Advancing Port Sustainability. April.
  • Yang, C. (2013). A dea-based approach for evaluating the opportunity cost of environmental regulations. Asia - Pacific Journal of Operational Research, 30(2), A1-A17. Available online at: http://search.proquest.com/docview/1365231015?accountid=14475 https://doi.org/10.1142/S0217595912500492
  • Whitlam, N. (2013). Ports and the environment 2013. Australian Journal of Maritime and Ocean Affairs, 5(4), 130-132. Available online at: http://search.proquest.com/docview/1470806199?accountid=14475 https://doi.org/10.1080/18366503.2013.10815744
  • Wong, C.W.Y. (2013). Leveraging environmental information integration to enable environmental management capability and performance. Journal of Supply Chain Management, 49(2), 114-136. Available online at: http://search.proquest.com/docview/1467437036?accountid=14475 https://doi.org/10.1111/jscm.12005
Datuen iturria: Dialnet