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Coverage of G4-indicators in GRI-sustainability reports by electric utilities

Author

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  • Johannes Slacik
  • Dorothea Greiling

Abstract

Purpose - Electric utility companies (EUC) are expected to play a key role toward implementing ambitious climate change aims being under critical scrutiny by regulators and stakeholders. However, EUC provide an under-researched field regarding sustainability reporting with the focus on economic, social and ecological concerns. This paper aims to gain insights of the sustainability reporting practice of EUC and the coverage of indicators based on the Global Reporting Initiative (GRI)-Guidelines. Design/methodology/approach - A twofold documentary analysis of 186 GRI-G4 sustainability reports by EUC globally is conducted to investigate the coverage rates of G4-indicators. Neo-institutionalism and strategic stakeholder theory serve as theoretical lenses. A regression analysis is used to examine ownership, stock-exchange listing, area of activity and region as potential drivers of sustainability reporting. Findings - Results show that the coverage of indicators based on triple-bottom-line dimensions is moderate in EUC leaving room for improvement. The coverage of sector-specific indicators lacks behind the coverage of standard disclosure indicators. Results show that private and listed EUC show better coverage rates than public and not-listed EUC. Research limitations/implications - Neo-institutionalism shows limited homogenization in the sector. Strategic stakeholder theory demonstrates insufficient stakeholder compliance of public and not-listed EUC. Originality/value - This study contributes to sustainability reporting research by focusing on the under-researched electricity sector. It provides practical reporting insights for EUC, the GRI and regulators.

Suggested Citation

  • Johannes Slacik & Dorothea Greiling, 2020. "Coverage of G4-indicators in GRI-sustainability reports by electric utilities," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 32(3), pages 359-378, June.
    • Handle: RePEc:eme:jpbafm:jpbafm-06-2019-0100
    DOI: 10.1108/JPBAFM-06-2019-0100
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    Citations

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    Cited by:

    1. Branco, Manuel Castelo & Gomes, Delfina & Martins, Adelaide, 2023. "Exploring tax-related sustainability reporting by electric utilities," Utilities Policy, Elsevier, vol. 82(C).
    2. 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).
    3. Elisa Menicucci & Guido Paolucci, 2024. "Women on Board and ESG Performance: Insights from the Italian Utilities Sector," International Journal of Business and Management, Canadian Center of Science and Education, vol. 19(3), pages 1-73, June.
    4. Valenza, Giuseppe & Damiano, Rodolfo, 2023. "Sustainability reporting and public value: Evidence from port authorities," Utilities Policy, Elsevier, vol. 81(C).

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