The environmental information report in the annual accounts: An analysis of the main ports in Spain

Port Authorities of Cartagena, Castellón, Gijón, and Valencia exhibit significant variation in the clarity and depth of environmental information reported in their annual accounts. While Cartagena stands out for its clear communication, Castellón and Huelva provide less explicit details. The study highlights that Port Authorities should enhance their reporting strategies to better reflect environmental actions, suggesting the integration of additional sources like sustainability reports could improve transparency and decision-making processes.

Crespo Soler, C., Giner Fillol, A., Naranjo Tuesta, Y., & Ripoll Feliu, V. (2019). The environmental information report in the annual accounts: An analysis of the main ports in Spain. Harvard Deusto Business Research, 8(3), 219–228. https://doi.org/10.3926/hdbr.233