Abstract
This paper looks at the extent to which Spanish concessionaires of toll motorways have adopted accounting reporting standards that provide environmental information. These companies were among the first to disclose environmental information. Using content analysis methods, we focus on the environmental disclosures included in the financial statements of Spanish toll motorway concessionaires from 1999 to 2007. The results show a minimum level of quality in the environmental information provided and a low level of disclosure of the elements required by the standards. We find that Spanish toll motorway concessionaires adopted environmental reporting regulations merely as an administrative reform.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.