Exploring tax-related sustainability reporting by electric utilities

• Type: Article in International Scientific Journal
• Date: 2023

Authors

Manuel Castelo Branco (Author) FEP; Gomes, D (Author) Other; Martins, A (Author) FEP

Journal

Title: Utilities Policy

Vol. 82

ISSN: 0957-1787

Publisher: Elsevier

Indexing

ISI Web of Knowledge - 2 Citations

Scopus - 2 Citations

Other information

Authenticus ID: P-00Y-B6S

DOI: 10.1016/j.jup.2023.101568

Abstract (EN): This study examines tax-related sustainability reporting among electric utilities. Our sample consists of the 32 electric utilities included in the S&P Global Sustainability Yearbook 2022. A content analysis was conducted to examine their level of tax-related sustainability reporting. The concepts of isomorphism and diffusion underpin the interpretation of the findings. Two sources of coercive isomorphism are identified: the State, via Directive 2014/95/EU, making sustainability reporting mandatory in the EU, and the laws transposing it; and European multinational corporations' influence on Latin American subsidiaries. We also identified normative and mimetic isomorphism related to awards and responsible tax initiatives in Spain.

Language: English

Type (Professor's evaluation): Scientific

No. of pages: 11