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The Valencia Port Authority (VPA): environmental information in the annual report

Author

Listed:
  • Amparo Ayuso Moya
  • Cristina Crespo Soler
  • Vicente Ripoll Feliu
  • Arturo Giner Fillol

Abstract

In recent years, most companies are participating in the disclosing of information on the impact of their potential activities on the environment. In 2002, Spain developed its legislation on environmental information in annual reports. The port industry has a potential environmental and economic impact. In this context, it is important to know how it disclosure environmental information in the annual reports. The case of study shows the disclosure information characteristics of Valencia Port Authority (VPA) and the relationships with the environment. The results concluded that VPA has adapted its information not only the standards but as a mean of legitimation.

Suggested Citation

  • Amparo Ayuso Moya & Cristina Crespo Soler & Vicente Ripoll Feliu & Arturo Giner Fillol, 2012. "The Valencia Port Authority (VPA): environmental information in the annual report," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 4(5/6), pages 662-684.
    • Handle: RePEc:ids:ijcrac:v:4:y:2012:i:5/6:p:662-684
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