Authors: Amparo Ayuso Moya; Cristina Crespo Soler; Vicente Ripoll Feliu; Arturo Giner Fillol
Addresses: Department of Accounting, University of Valencia, Avda. Dels Tarongers, s/n Valencia 46071, Spain ' Department of Accounting, University of Valencia, Avda. Dels Tarongers, s/n Valencia 46071, Spain ' Department of Accounting, University of Valencia, Avda. Dels Tarongers, s/n Valencia 46071, Spain ' Valencia Port Authority, Avda. Muelle del Turia, s/n Valencia, Spain
Abstract: In recent years, most companies are participating in the disclosing of information on the impact of their potential activities on the environment. In 2002, Spain developed its legislation on environmental information in annual reports. The port industry has a potential environmental and economic impact. In this context, it is important to know how it disclosure environmental information in the annual reports. The case of study shows the disclosure information characteristics of Valencia Port Authority (VPA) and the relationships with the environment. The results concluded that VPA has adapted its information not only the standards but as a mean of legitimation.
Keywords: annual reports; environmental accounting information; case study; Valencia Port Authority; Spain; environmental information; environmental reporting; environmental disclosure; environmental impact; port authorities.
International Journal of Critical Accounting, 2012 Vol.4 No.5/6, pp.662 - 684
Received: 08 May 2021
Accepted: 12 May 2021
Published online: 18 Jan 2013 *