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Title
Sustainable public value reporting of electric utilities
AuthorTraxler, Albert Anton ; Greiling, Dorothea
Published in
Baltic Journal of Management, 2018, Vol. 14, Issue 1
PublishedEmerald Publishing, 2018
LanguageEnglish
Document typeJournal Article
Keywords (EN)Global Reporting Initiative / Documentary analysis / Electric utilities / Sustainable public value reporting
ISSN1746-5265
URNurn:nbn:at:at-ubl:3-1094 Persistent Identifier (URN)
DOI10.1108/BJM-10-2017-0337 
Restriction-Information
 The work is publicly available
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Sustainable public value reporting of electric utilities [0.44 mb]
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Abstract (English)

Purpose:

The purpose of this paper is to investigate the status quo of Global Reporting Initiative (GRI)-based sustainable public value (SPV) reporting by electric utilities. Furthermore, the study attempts to find out whether a stock exchange listing and/or a public ownership are positively associated with electric utilities reporting regarding their contributions to a sustainable development (SD) or not.

Design/methodology/approach:

An empirical analysis of sustainability reports published by electric utilities from 28 different countries all over the world is carried out. The investigation is based on a documentary analysis of 83 GRI G4 reports.

Findings:

The findings show that electric utilities coverage of GRI indicators of the electric utilities sector disclosures varies between, as well as within, the different categories of the GRI guidelines and that the coverage of sector-specific indicators is often lacking behind the general coverage rates. Furthermore, the study reveals that a stock exchange listing is positively associated with electric utilities GRI-based SPV reporting. In contrast, public ownership does not show a significant association.

Originality/value:

Electric utilities have a significant influence on SD. They operate in a regulated environment that is targeted at utilizing electric utilities for economic and environmental public policy objectives. Against that background, the study discusses which issues of SPV creation are reported by electric utilities that use the GRI guidelines and therefore brings together the public value (PV) and the sustainability community.

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CC-BY-License (4.0)Creative Commons Attribution 4.0 International License