Abstract
ABSTRACT This study examines the environmental, social and governance (ESG) reporting in 38 public water companies owned by local municipalities from Andalusia. With an adapted measure integrated by 172 indicators drawn from national and international standards, results show a low level and quality of ESG disclosure. Along with the positive relationship with size and cultural orientation towards transparency, the hybrid nature of public companies is directly related to their ESG disclosure activity. Unlike what could happen in other sectors, the presence of private capital in the shareholding provides water companies with experienced knowledge to better report financial and non-financial information.
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