Sustainability reporting in the energy sector

Kowal, Barbara; Kustra, Arkadiusz

doi:10.1051/e3sconf/20161000129

Cited by 26 publications

(8 citation statements)

References 1 publication

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“…NGOs now have a direct influence on governments and firms, but they also exert a hidden indirect influence on sustainability issues through national and transnational multi-stakeholder standardization bodies [32]. Sustainability compliance and reporting are becoming key communication mechanisms with investors and the general public [33][34][35]. Liberalization has empowered customers.…”

Section: Sustainability-oriented Innovationmentioning

confidence: 99%

Utilities: Innovation and Sustainability

et al. 2019

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Pro-market reforms have disrupted the playing field and strongly affected the innovative behavior of electricity, gas and water utilities. Beyond a significant reduction in sectoral R&D investments, very little is known about how these firms accomplish their innovation strategies in this new scenario. Given this gap in the literature, the first aim of this paper is to identify the internal determinants of both the product and process innovation of utilities in a liberalized environment. Additionally, there is another external force that is also disrupting the specific landscape of utilities: the sustainability challenge. Therefore, the second aim of this paper is establishing whether sustainability-orientation is a driver of innovation in the utilities industries. The empirical study is carried out on a panel of 82 Spanish electricity, gas and water utilities over the period 2005–2012 (Technological Innovation Panel dataset (PITEC)). The main findings are: (i) the acquisition of disembodied knowledge does not play a relevant role for utilities; (ii) non-formal search processes are central to product innovation; (iii) some markets for technology –external R&D and technology embedded in equipment—are determinant factors for process innovation; (iv) sustainability orientation increases the likelihood of generating both, product and process innovations. These firm-level results are novel contributions to the field of utility management.

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Section: Sustainability-oriented Innovationmentioning

confidence: 99%

Utilities: Innovation and Sustainability

et al. 2019

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“…This variable is so different compared to other countries that it determines the division into a separate one-element cluster. Hard coal, due to its rich deposits, is and will be the basic energy source in the country in the next decade [9,10,11,12,13]. Hard coal mining in Poland has been undergoing restructuring for many years in order to adapt the business structure and economic efficiency to the current market requirements [14,15,16].…”

Section: Resultsmentioning

confidence: 99%

The Use of Multidimensional Exploration Techniques to Assess the Similarity of the Development Level of Energy Markets

Bluszcz

Ranosz

2020

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The article undertakes research in the field of analyzing the similarity of Member States in terms of parameters characterizing the level of development of energy markets. Internal energy integration within the European Union requires transformation of energy systems towards the production of ecological energy, which is a challenge for the economies of many countries. Therefore, the article shows a significant level of diversity in the energy markets of individual countries, which indicates the possibility of differentiating the set ecological goals to be achieved by 2030. Multidimensional analysis was used to select groups of similar countries. Data were collected for 2018 for nine diagnostic variables. The research resulted in six clusters of countries similar to each other in terms of the level of development of energy markets.

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“…The World Business Council for Sustainable Development (2002) defined those reports as a picture that intends to describe the contribution of enterprises to sustainable development. The influence of sustainability issues in corporate performance, the requirement of greater transparency and the alignment of stakeholder interests with business policies were the main reasons that promoted integrated sustainability reports (Kowal & Kustra, 2016). Agency, legitimacy, stakeholder and signaling are the predominant theories that sustain CS reporting practices.…”

Section: Literature Reviewmentioning

confidence: 99%

Shortcomings in reporting contributions towards the sustainable development goals

Diaz‐Sarachaga

2021

Corp Soc Responsibility Env

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Despite stakeholder pressure boosts companies to help achieve the sustainable development goals (SDGs), only 36% of Spanish firms have implemented a corporate strategy towards the 2030 Agenda. Furthermore, the correlation between the SDGs and corporate sustainability reporting systems has barely been studied. This research aims at identifying gaps in reporting on corporate contributions in the SDGs by examining the global reporting initiative (GRI) standards and annual reports disclosed by the Spanish industry leaders in the Dow Jones sustainability world index in 2018 and 2019. Findings revealed a high inconsistency between GRI disclosures and actions performed by firms. Intangibility, omission of negative impacts, poor standardization, diversity of criteria and lack of comparability are the main features of corporate reporting employed by enterprises. The design of a quantitative framework that enables the standardization and measurement of positive and negative corporate contributions in the achievement of the SDGs was suggested.

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Sustainability reporting in the energy sector

Cited by 26 publications

References 1 publication

Utilities: Innovation and Sustainability

Utilities: Innovation and Sustainability

The Use of Multidimensional Exploration Techniques to Assess the Similarity of the Development Level of Energy Markets

Shortcomings in reporting contributions towards the sustainable development goals

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