scholarly journals Accountability through Environmental and Social Reporting by Wind Energy Sector Companies in Spain

2020 ◽  
Vol 12 (16) ◽  
pp. 6375 ◽  
Author(s):  
José A. Moseñe Fierro ◽  
M. Victoria Sanagustín-Fons ◽  
César Álvarez Alonso

At present, energy transition is a crucial phenomenon that is at the very heart of governmental policies. There are a huge number of stakeholders involved in the change, but among these, the main socioeconomic actors that affect environmental and social impacts are energy companies. In this research, we analyze their institutionalized role in the Spanish wind energy sector, in the framework of the ecological movement. We consult the special views, opinions and motivations given by managers responsible for Institutional Relations in the main wind energy companies in Spain, and their perceptions of environmental reporting. We therefore tackle aspects related to the drivers of the social and environmental disclosure of environmental and social information. Research has been carried out based on documentary secondary analysis, and the use of a qualitative method with semi-structured interviews has revealed tendencies and pressures in the sector. Results suggest that the social context and public opinion pressure organizations to reveal environmental and social information. We also put forward how information is conveyed to the society through accountability practices, and the different institutionalized ways in which this is achieved.

2021 ◽  
Vol 3 ◽  
Author(s):  
Martina Angela Caretta ◽  
Rodrigo Fernandez ◽  
Nicolas Zegre ◽  
Jamie Shinn

The hydrosocial (HS) and social-hydro (SH) frameworks each attempt to understand the complexity of water and society, but they have emerged from historically disparate fields with distinctly different goals as well as methodological and epistemological standpoints. This paper encapsulates the shared experiences of two human geographers and two hydrologists studying hazard and vulnerability in two communities impacted by extreme flooding in West Virginia in 2016. We add to the limited examples of scientists working across epistemologies to improve the understanding of water-societal relations. In so doing, we also contribute to broader discussions of water justice. We outline an experimental approach connecting hydrosocial and social-hydro frameworks to study flood hazard and vulnerability. Within our conceptualization, we set forth that while social and hydrological factors can be presented as purely anthropogenic or geophysical, respectively, their intersection is the crux to investigate. The relationships between variables of both major categories can help us understand how the social and biophysical systems are interrelated. We depart from 21 semi structured interviews and a secondary analysis of local biophysical factors to develop a model that could show the relations between social and biophysical factors. Linking these factors is crucial step toward integration of SH and HS approaches to create a more comprehensive understanding of water-human relations. These studies can inform policymakers by highlighting where negative connections can be remedied and positive connections can be fostered to emphasize water justice.


2021 ◽  
Vol 32 (3) ◽  
pp. 217-241
Author(s):  
Alan Bandeira Pinheiro ◽  
Thicia Stela Lima Sampaio ◽  
Daniel Barboza Guimarães ◽  
Sílvia Maria Dias Pedro Rebouças

This study examines the effect of the cultural system on the disclosure of corporate social responsibility by companies in the energy sector. The survey analyzed a sample of 62 leading energy companies from 25 countries. The dependent variable is the level of environmental disclosure of the companies. The independent variables are composed by the cultural system of the analyzed countries, according to the Hofstede cultural dimensions. The data were analyzed using descriptive, inferential statistics, correlation, and regression of panel data. The findings show that in more individualistic and masculine cultures, companies disclose more CSR information. It was found that companies based in cultures with a higher level of indulgence and with a greater orientation for the long term tend to have greater environmental disclosure. The results show that the level of disclosure of corporate social responsibility is different depending on the country's cultural system. There are institutional pressures, which encourage companies to publish a more complete sustainability report. The results of this study have academic and managerial implications.


2013 ◽  
Vol 40 ◽  
pp. 199-211 ◽  
Author(s):  
José A. Moseñe ◽  
Roger L. Burritt ◽  
M. Victoria Sanagustín ◽  
José M. Moneva ◽  
Joanne Tingey-Holyoak

2019 ◽  
Vol 8 (5) ◽  
Author(s):  
Liliya Kh. Bulatova ◽  
Liliya R. Nizamova

Evaluation of the current transformations of the social and labor structure of society is one of the central topics in sociological knowledge. At the present stage, all social structures and institutions are becoming more flexible, mobile and changeable, characterized by instability and insecurity. Labor practices, professional trajectories and careers of young people also become unstable. The attention of an increasing number of scientists is attracted to non-linear youth employment strategies that contribute to the formation of a new “group” in the social structure of modern Russian society - the precariat. This article presents the results of a study of precarization in the youth environment as a consequence of the socio-economic transformations of recent decades. On the basis of semi-structured interviews with unstable busy young people of Kazan (Republic of Tatarstan, Russia), as well as a secondary analysis of sociological and statistical data, factors, motives and consequences of young people choosing precarious employment are considered. It is shown that precarious forms of employment are considered by young people as a temporary measure, consent to such work leaves the possibility to easily and simply refuse it if it does not fit, and the decision on unstable employment without social guarantees can be either forced or voluntary.


Author(s):  
Intan Belinda Lestari ◽  
Noradiva Hamzah ◽  
Ruhanita Maelah

This study aims to investigate how corporate social and environmental strategy can contribute to corporate social and environmental reporting (CSER) in the plantation industry in Indonesia. This study employed a case study approach by using semi–structured interviews to collect data from Indonesian plantation companies listed in the Indonesia Stock Exchange (IDX) and state–owned plantation companies that included CSER in their annual report. The motivation of CSER implementation in Indonesian plantation companies was influenced by proactive and reactive strategies. The corporate social and environmental strategy of proactive principles would publish CSER due to the social discretion beyond the regulatory requirements or pressure of certain stakeholders, and prior to any negative information being received by the public. Moreover, the corporate social and environmental strategy of reactive principles would also publish CSER to meet stakeholders’ needs and demands, obtain good corporate image and reputation, and avoid negative impacts (e.g., harm, hazards, mishap, complaints, etc.). Therefore, corporate social and environmental strategy can contribute to CSER depending on whether the company has proactive or reactive principles. This research contributes to the knowledge of social accounting literature in which CSER practices can be influenced by corporate social and environmental strategy.


Energies ◽  
2021 ◽  
Vol 14 (17) ◽  
pp. 5293
Author(s):  
Dmytro Osiichuk ◽  
Mirosław Wasilewski ◽  
Serhiy Zabolotnyy

The paper aims at establishing an associative link between supervisory board members’ independence and the dynamics of environmental policy transformations in the energy sector. To that end, we apply static panel models and binary logistic regression analysis to an international sample of 358 energy companies observed over the period between 1990 and 2020. Our empirical results point to a lack of any persistent link between board independence and energy transition after controlling for country-specific effects and firm-level financials. Although firms with a higher percentage of independent directors on boards are more likely to set emission targets and implement resource reduction policies, they are simultaneously more likely to be involved in environmental controversies and increase coal output. They are also significantly less likely to enforce an energy efficiency policy. No significant link is found between board independence and environmental expenditures, CO2 equivalent emissions, and renewable energy use by energy companies. Overall, despite the widespread expectation that independent boards will accelerate energy transition, empirical evidence suggests that they are more likely to maintain the status quo. Delving into the problem of incentives in the energy sector, we find that executive compensations and corporate profitability exhibit a persistent positive link with CO2 emissions.


Mercator ◽  
2020 ◽  
Vol 19 (2020) ◽  
pp. 1
Author(s):  
Manoel Fortunato Sobrinho Júnior ◽  
Elis Regina Costa de Morais ◽  
Paulo César Moura da Silva

Wind energy, despite being considered clean and renewable, has negative impacts in the social and environmental scope, significantly altering coastal areas and the interior of Northeast Brazil, this is mainly due to the new land uses arising from the installation of wind towers. Thus, the objective of this research was to analyze changes in land use and occupation of agricultural areas exploited by wind energy, to identify the potential of these agricultural areas for the construction of wind farms and to verify the reconciliation between wind and agricultural activity. Primary and secondary data collection was used, covering semi-structured interviews and analysis of satellite images. The study area was the municipality of Serra do Mel, located in the State of Rio Grande do Norte, Brazil. The results obtained were processed in the geographic information system QGIS and demonstrated through thematic maps and graphs. It was possible to conclude that the installation of wind farms caused few changes in the classes of use and occupation of the land, it was found that the agricultural areas of Serra do Mel have great potential for wind energy due to the speed of the winds and the condition of the land and identified there is also the possibility of reconciling agricultural and wind activity.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chad J.R. Walker ◽  
Mary Beth Doucette ◽  
Sarah Rotz ◽  
Diana Lewis ◽  
Hannah Tait Neufeld ◽  
...  

PurposeThis research considers the potential for renewable energy partnerships to contribute to Canada's efforts to overcome its colonial past and present by developing an understanding of how non-Indigenous peoples working in the sector relate to their Indigenous partners.Design/methodology/approachThis study is part of a larger research program focused on decolonization and reconciliation in the renewable energy sector. This exploratory research is framed by energy justice and decolonial reconciliation literatures relevant to the topic of Indigenous-led renewable energy. The authors used content and discourse analysis to identify themes arising from 10 semi-structured interviews with non-Indigenous corporate and governmental partners.FindingsInterviewees’ lack of prior exposure to Indigenous histories, cultures and acknowledgement of settler colonialism had a profound impact on their engagement with reconciliation frameworks. Partners' perspectives on what it means to partner with Indigenous peoples varied; most dismissed the need to further develop understandings of reconciliation and instead focused on increasing community capacity to allow Indigenous groups to participate in the renewable energy transition.Research limitations/implicationsIn this study, the authors intentionally spoke with non-Indigenous peoples working in the renewable energy sector. Recruitment was a challenge and the sample is small. The authors encourage researchers to extend their questions to other organizations in the renewable energy sector, across industries and with Indigenous peoples given this is an under-researched field.Originality/valueThis paper is an early look at the way non-Indigenous “partners” working in renewable energy understand and relate to topics of reconciliation, Indigenous rights and self-determination. It highlights potential barriers to reconciliation that are naïvely occurring at organizational and institutional levels, while anchored in colonial power structures.


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