IDEAS home Printed from https://ideas.repec.org/a/eee/juipol/v81y2023ics0957178723000073.html
   My bibliography  Save this article

Biodiversity accountability in water utilities: A case study

Author

Listed:
  • Venturelli, Andrea
  • Ligorio, Lorenzo
  • de Nuccio, Elbano

Abstract

Caring for biodiversity is a significant challenge for companies worldwide. The role of water utilities in this context is pivotal: as key actors in providing core services while balancing the interests of the many stakeholders interested in their activity, water utilities are adopting different accounting tools to increase their accountability. To understand the motivations and to explore the mechanisms underlying water utilities' biodiversity accountability practices, a case study is developed. Findings reveal how normative isomorphism, and coercive requirements, is driving water utilities accountability. Also, the study reveals the centrality of integrated reporting and alternative accounting practices for disclosing on biodiversity.

Suggested Citation

  • Venturelli, Andrea & Ligorio, Lorenzo & de Nuccio, Elbano, 2023. "Biodiversity accountability in water utilities: A case study," Utilities Policy, Elsevier, vol. 81(C).
    • Handle: RePEc:eee:juipol:v:81:y:2023:i:c:s0957178723000073
    DOI: 10.1016/j.jup.2023.101495
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0957178723000073
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.jup.2023.101495?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Carvalho, Pedro & Marques, Rui Cunha & Berg, Sanford, 2012. "A meta-regression analysis of benchmarking studies on water utilities market structure," Utilities Policy, Elsevier, vol. 21(C), pages 40-49.
    2. Lene Tolstrup Christensen, 2017. "How hybridity has evolved in the governance of state-owned enterprises: evidence from Danish and Swedish passenger rail services from 1990 to 2015," Public Money & Management, Taylor & Francis Journals, vol. 37(6), pages 401-408, September.
    3. repec:eme:aaaj00:aaaj-12-2015-2360 is not listed on IDEAS
    4. Franco-Torres, Manuel & Kvålshaugen, Ragnhild & Ugarelli, Rita M., 2021. "Understanding the governance of urban water services from an institutional logics perspective," Utilities Policy, Elsevier, vol. 68(C).
    5. Sandy Q. Qu & John Dumay, 2011. "The qualitative research interview," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(3), pages 238-264, August.
    6. Eija Vinnari & Matias Laine, 2013. "Just a passing fad?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(7), pages 1107-1134, September.
    7. Sandy Q. Qu & John Dumay, 2011. "The qualitative research interview," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(3), pages 238-264, August.
    8. repec:eme:aaaj00:aaaj-10-2021-5503 is not listed on IDEAS
    9. repec:eme:aaaj00:aaaj-01-2019-3810 is not listed on IDEAS
    10. repec:eme:aaaj00:aaaj-03-2013-1242 is not listed on IDEAS
    11. Rob Gray & Markus J. Milne, 2018. "Perhaps the Dodo should have accounted for human beings? Accounts of humanity and (its) extinction," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(3), pages 826-848, March.
    12. de Villiers, Charl & Alexander, Deborah, 2014. "The institutionalisation of corporate social responsibility reporting," The British Accounting Review, Elsevier, vol. 46(2), pages 198-212.
    13. Herriges, Joseph A. & Shogren, Jason F., 1996. "Starting Point Bias in Dichotomous Choice Valuation with Follow-Up Questioning," Journal of Environmental Economics and Management, Elsevier, vol. 30(1), pages 112-131, January.
    14. Javed Siddiqui, 2013. "Mainstreaming biodiversity accounting: potential implications for a developing economy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 779-805, June.
    15. repec:eme:aaaj00:aaaj-03-2016-2483 is not listed on IDEAS
    16. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
    17. Cho, Charles H. & Laine, Matias & Roberts, Robin W. & Rodrigue, Michelle, 2015. "Organized hypocrisy, organizational façades, and sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 78-94.
    18. Imperiale, Francesca & Pizzi, Simone & Lippolis, Stella, 2023. "Sustainability reporting and ESG performance in the utilities sector," Utilities Policy, Elsevier, vol. 80(C).
    19. Roeger, Alexandra & Tavares, António F., 2018. "Water safety plans by utilities: A review of research on implementation," Utilities Policy, Elsevier, vol. 53(C), pages 15-24.
    20. Laurent Mermet & C. Feger, 2022. "New Business Models for Biodiversity and Ecosystem Management Services: An Action Research With a Large Environmental Sector Company," Post-Print hal-02976891, HAL.
    21. Vickers, Ian & Lyon, Fergus & Sepulveda, Leandro & McMullin, Caitlin, 2017. "Public service innovation and multiple institutional logics: The case of hybrid social enterprise providers of health and wellbeing," Research Policy, Elsevier, vol. 46(10), pages 1755-1768.
    22. Madlen Sobkowiak & Thomas Cuckston & Ian Thomson, 2020. "Framing sustainable development challenges: accounting for SDG-15 in the UK," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(7), pages 1671-1703, March.
    23. Laurence Vigneau & Michael Humphreys & Jeremy Moon, 2015. "How Do Firms Comply with International Sustainability Standards? Processes and Consequences of Adopting the Global Reporting Initiative," Journal of Business Ethics, Springer, vol. 131(2), pages 469-486, October.
    24. Carol A. Adams & Geoffrey R. Frost, 2006. "Accessibility and functionality of the corporate web site: implications for sustainability reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 15(4), pages 275-287, July.
    25. Thomas A. Tsalis & Ioannis E. Nikolaou & Konstantinos P. Tsagarakis, 2020. "A benchmarking–scoring methodology for assessing the water risk disclosures of water utilities," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 22(7), pages 6473-6493, October.
    26. Thomas Cuckston, 2018. "Making extinction calculable," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(3), pages 849-874, March.
    27. Javed Siddiqui, 2013. "Mainstreaming biodiversity accounting: potential implications for a developing economy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 779-805, June.
    28. Neil Powe & William Wadsworth & Guy Garrod & Paul Mcmahon, 2004. "Putting action into biodiversity planning: assessing preferences towards funding," Journal of Environmental Planning and Management, Taylor & Francis Journals, vol. 47(2), pages 287-301.
    29. Stephen Chen & Petra Bouvain, 2009. "Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany," Journal of Business Ethics, Springer, vol. 87(1), pages 299-317, April.
    30. Giuseppe Grossi & Jarmo Vakkuri & Massimo Sargiacomo, 2021. "Accounting, performance and accountability challenges in hybrid organisations: a value creation perspective," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 35(3), pages 577-597, December.
    31. Michael John Jones, 2003. "Accounting for biodiversity: operationalising environmental accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 16(5), pages 762-789, December.
    32. Argento, Daniela & Culasso, Francesca & Truant, Elisa, 2016. "Competing logics in the expansion of public service corporations," Utilities Policy, Elsevier, vol. 40(C), pages 125-133.
    33. John Dumay & James Guthrie & Federica Farneti, 2010. "Gri Sustainability Reporting Guidelines For Public And Third Sector Organizations," Public Management Review, Taylor & Francis Journals, vol. 12(4), pages 531-548, July.
    34. Helen Tregidga, 2013. "Biodiversity offsetting: problematisation of an emerging governance regime," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 806-832, June.
    35. Fabio Caputo & Lorenzo Ligorio & Simone Pizzi, 2021. "The Contribution of Higher Education Institutions to the SDGs—An Evaluation of Sustainability Reporting Practices," Administrative Sciences, MDPI, vol. 11(3), pages 1-13, September.
    36. repec:eme:aaaj00:aaaj-03-2013-1255 is not listed on IDEAS
    37. Furlong, Casey & Phelan, Kath & Dodson, Jago, 2018. "The role of water utilities in urban greening: A case study of Melbourne, Australia," Utilities Policy, Elsevier, vol. 53(C), pages 25-31.
    38. Blerita Korca & Ericka Costa & Federica Farneti, 2021. "From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study," Accounting in Europe, Taylor & Francis Journals, vol. 18(3), pages 353-377, September.
    39. Geoff Lamberton, 2005. "Sustainability accounting—a brief history and conceptual framework," Accounting Forum, Taylor & Francis Journals, vol. 29(1), pages 7-26, March.
    40. Helen Tregidga, 2013. "Biodiversity offsetting: problematisation of an emerging governance regime," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 806-832, June.
    41. Linne Marie Lauesen, 2014. "How well are water companies engaged in CSR? A critical cross-geographical discourse analysis," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 10(1), pages 115-136, February.
    42. repec:eme:aaaj00:aaaj-10-2015-2264 is not listed on IDEAS
    43. Simone Pizzi & Fabio Caputo & Andrea Venturelli, 2020. "Does it pay to be an honest entrepreneur? Addressing the relationship between sustainable development and bankruptcy risk," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1478-1486, May.
    44. Silvia Cantele & Thomas A. Tsalis & Ioannis E. Nikolaou, 2018. "A New Framework for Assessing the Sustainability Reporting Disclosure of Water Utilities," Sustainability, MDPI, vol. 10(2), pages 1-12, February.
    45. Annesi, Nora & Battaglia, Massimo & Frey, Marco, 2021. "Stakeholder engagement by an Italian water utility company: Insight from participant observation of dialogism," Utilities Policy, Elsevier, vol. 72(C).
    46. Haque, Faizul & Jones, Michael John, 2020. "European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016," The British Accounting Review, Elsevier, vol. 52(2).
    47. Linne Marie Lauesen, 2011. "CSR in publicly owned enterprises: opportunities and barriers," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 7(4), pages 558-577, October.
    48. repec:eme:aaaj00:09513570310505961 is not listed on IDEAS
    49. repec:eme:aaaj00:aaaj-02-2013-1234 is not listed on IDEAS
    50. Carlos Larrinaga-Gonzélez & Vincente Pérez-Chamorro, 2008. "Sustainability Accounting and Accountability in Public Water Companies," Public Money & Management, Taylor & Francis Journals, vol. 28(6), pages 337-343, December.
    51. Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(7), pages 1511-1536, September.
    52. Linne Marie Lauesen, 2014. "How well are water companies engaged in CSR? A critical cross-geographical discourse analysis," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 10(1), pages 115-136, February.
    53. Michael John Jones & Jill Frances Solomon, 2013. "Problematising accounting for biodiversity," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 668-687, June.
    54. Ligorio, Lorenzo & Caputo, Fabio & Venturelli, Andrea, 2022. "Sustainability disclosure and reporting by municipally owned water utilities," Utilities Policy, Elsevier, vol. 77(C).
    55. Gray, Rob, 2010. "Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 47-62, January.
    56. Thomson, Ian & Grubnic, Suzana & Georgakopoulos, Georgios, 2014. "Exploring accounting-sustainability hybridisation in the UK public sector," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 453-476.
    57. Koen van Bommel, 2014. "Towards a legitimate compromise?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1157-1189, August.
    58. Olivier Boiral, 2016. "Accounting for the Unaccountable: Biodiversity Reporting and Impression Management," Journal of Business Ethics, Springer, vol. 135(4), pages 751-768, June.
    59. Nan Zhou, 2018. "Hybrid State-Owned Enterprises and Internationalization: Evidence from Emerging Market Multinationals," Management International Review, Springer, vol. 58(4), pages 605-631, August.
    60. Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Post-Print hal-01930913, HAL.
    61. Francesca Manes-Rossi, 2019. "New development: Alternative reporting formats: a panacea for accountability dilemmas?," Public Money & Management, Taylor & Francis Journals, vol. 39(7), pages 528-531, October.
    62. Linne Marie Lauesen, 2011. "CSR in publicly owned enterprises: opportunities and barriers," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 7(4), pages 558-577, October.
    63. Michael John Jones & Jill Frances Solomon, 2013. "Problematising accounting for biodiversity," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 668-687, June.
    64. Nicholas, William & Vedachalam, Sridhar, 2021. "Poor accessibility of water utilities’ consumer confidence reports," Utilities Policy, Elsevier, vol. 72(C).
    65. D'Amore, Gabriella & Landriani, Loris & Lepore, Luigi, 2021. "Ownership and sustainability of Italian water utilities: The stakeholder role," Utilities Policy, Elsevier, vol. 71(C).
    66. Beck, A. Cornelia & Campbell, David & Shrives, Philip J., 2010. "Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context," The British Accounting Review, Elsevier, vol. 42(3), pages 207-222.
    67. Landriani, Loris & Lepore, Luigi & D'Amore, Gabriella & Pozzoli, Stefano & Alvino, Federico, 2019. "Decorporatization of a municipal water utility: A case study from Italy," Utilities Policy, Elsevier, vol. 57(C), pages 43-47.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Maheshika Senanayake & Iman Harymawan & Gregor Dorfleitner & Seungsoo Lee & Jay Hyuk Rhee & Yong Sik Ok, 2024. "Toward More Nature-Positive Outcomes: A Review of Corporate Disclosure and Decision Making on Biodiversity," Sustainability, MDPI, vol. 16(18), pages 1-24, September.
    2. Branco, Manuel Castelo & Gomes, Delfina & Martins, Adelaide, 2023. "Exploring tax-related sustainability reporting by electric utilities," Utilities Policy, Elsevier, vol. 82(C).
    3. Nicolo, Giuseppe & Zampone, Giovanni & Sannino, Giuseppe & Tiron-Tudor, Adriana, 2023. "Worldwide evidence of corporate governance influence on ESG disclosure in the utilities sector," Utilities Policy, Elsevier, vol. 82(C).
    4. Gabriella D’Amore & Maria Testa & Luigi Lepore, 2023. "How Is the Utilities Sector Contributing to Building a Sustainable Future? A Systematic Literature Review of Sustainability Practices," Sustainability, MDPI, vol. 16(1), pages 1-19, December.
    5. Vitolla, Filippo & Raimo, Nicola & Campobasso, Francesco & Giakoumelou, Anastasia, 2023. "Risk disclosure in sustainability reports: Empirical evidence from the energy sector," Utilities Policy, Elsevier, vol. 82(C).
    6. Angelo Ruggieri & Stella Lippolis, 2023. "Openness, Innovation, and Sustainability in Museum Organizations," International Journal of Business and Management, Canadian Center of Science and Education, vol. 18(3), pages 134-134, June.
    7. Remo-Diez, Nieves & Mendaña-Cuervo, Cristina & Arenas-Parra, Mar, 2023. "Exploring the asymmetric impact of sustainability reporting on financial performance in the utilities sector: A longitudinal comparative analysis," Utilities Policy, Elsevier, vol. 84(C).
    8. Talbot, David & Barbat, Guillaume & Boiral, Olivier & Ordonez-Ponce, Eduardo, 2023. "Failure to consider environmental risk: The case for biodiversity impact disclosure in the electricity sector," Utilities Policy, Elsevier, vol. 85(C).
    9. Mehmood, Asad & De Luca, Francesco & Quach, Hao, 2023. "Investigating how board gender diversity affects environmental, social and governance performance: Evidence from the utilities sector," Utilities Policy, Elsevier, vol. 83(C).
    10. Veltri, Stefania & Bruni, Maria Elena & Iazzolino, Gianpaolo & Morea, Donato & Baldissarro, Giovanni, 2023. "Do ESG factors improve utilities corporate efficiency and reduce the risk perceived by credit lending institutions? An empirical analysis," Utilities Policy, Elsevier, vol. 81(C).
    11. Leopizzi, Rossella & Palmi, Pamela & Di Cagno, Pierluca, 2023. "Sustainability reporting and electric utilities: A bibliometric analysis," Utilities Policy, Elsevier, vol. 84(C).
    12. Mio, Chiara & Fasan, Marco & Scarpa, Francesco, 2023. "Materiality investor perspectives on utilities’ ESG performance. An empirical analysis of ESG factors and cost of equity," Utilities Policy, Elsevier, vol. 82(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ligorio, Lorenzo & Caputo, Fabio & Venturelli, Andrea, 2022. "Sustainability disclosure and reporting by municipally owned water utilities," Utilities Policy, Elsevier, vol. 77(C).
    2. Madlen Sobkowiak, 2023. "The making of imperfect indicators for biodiversity: A case study of UK biodiversity performance measurement," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 336-352, January.
    3. Lee Roberts & Abeer Hassan & Ahmed Elamer & Monomita Nandy, 2021. "Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 705-720, January.
    4. Jan Bebbington & Tom Cuckston & C. Feger, 2021. "Biodiversity," Post-Print hal-03746729, HAL.
    5. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.
    6. D'Amore, Gabriella & Landriani, Loris & Lepore, Luigi & Testa, Maria, 2024. "A multi-criteria model for measuring the sustainability orientation of Italian water utilities," Utilities Policy, Elsevier, vol. 89(C).
    7. C. Feger & Laurent Mermet, 2021. "Advances in accounting for biodiversity and ecosystems: a typology focusing upon the environmental results imperative [Innovations comptables pour la biodiversité et les écosystèmes : une typologie," Post-Print hal-02549016, HAL.
    8. Passetti, Emilio & Rinaldi, Leonardo, 2020. "Micro-processes of justification and critique in a water sustainability controversy: Examining the establishment of moral legitimacy through accounting," The British Accounting Review, Elsevier, vol. 52(3).
    9. Marco-Fondevila, Miguel & Álvarez-Etxeberría, Igor, 2023. "Trends in private sector engagement with biodiversity: EU listed companies' disclosure and indicators," Ecological Economics, Elsevier, vol. 210(C).
    10. Torelli, Riccardo & Balluchi, Federica, 2020. "Business Legitimacy, Agricultural Biodiversity and Environmental Ethics: Insights from Sustainable Bakeries," OSF Preprints sxzjf, Center for Open Science.
    11. Vitolla, Filippo & Raimo, Nicola & Campobasso, Francesco & Giakoumelou, Anastasia, 2023. "Risk disclosure in sustainability reports: Empirical evidence from the energy sector," Utilities Policy, Elsevier, vol. 82(C).
    12. Cho, Charles H. & Senn, Juliette & Sobkowiak, Madlen, 2022. "Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    13. Mio, Chiara & Fasan, Marco & Scarpa, Francesco, 2023. "Materiality investor perspectives on utilities’ ESG performance. An empirical analysis of ESG factors and cost of equity," Utilities Policy, Elsevier, vol. 82(C).
    14. David Talbot & Olivier Boiral, 2021. "Public organizations and biodiversity disclosure: Saving face to meet a legal obligation?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2571-2586, July.
    15. Olivier Boiral, 2016. "Accounting for the Unaccountable: Biodiversity Reporting and Impression Management," Journal of Business Ethics, Springer, vol. 135(4), pages 751-768, June.
    16. Ismail N.B. & Sébastien Alcouffe & Galy N & Ceulemans K, 2020. "The impact of international sustainability initiatives on Life Cycle Assessment voluntary disclosures: The case of France’s CAC40 listed companies," Post-Print hal-03082800, HAL.
    17. Rayan Alqubaysi & Asaad Mubarak Hussien Musa, 2024. "Assessing Biodiversity and Threatened Species Disclosure among Top Saudi Companies," Sustainability, MDPI, vol. 16(15), pages 1-14, August.
    18. Branco, Manuel Castelo & Gomes, Delfina & Martins, Adelaide, 2023. "Exploring tax-related sustainability reporting by electric utilities," Utilities Policy, Elsevier, vol. 82(C).
    19. Bastiaan Linden & Andrew C. Wicks & R. Edward Freeman, 2024. "How to Assess Multiple-Value Accounting Narratives from a Value Pluralist Perspective? Some Metaethical Criteria," Journal of Business Ethics, Springer, vol. 192(2), pages 243-259, June.
    20. Michele Bigoni & Zeila Occhipinti, 2023. "Early forms of accounting for sustainable development: The Grand Duchy of Tuscany in the XVI and XVII centuries," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(2), pages 9-33.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:juipol:v:81:y:2023:i:c:s0957178723000073. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.sciencedirect.com/journal/utilities-policy .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.