Abstract
The aim of this work is to present the content analysis on the intelligibility of the environmental information that is reported in the annual accounts of the main Port Authorities in Spain. The annual accounts are related to documents that contain primarily financial information, and thus meet the needs of users (especially external users) in the decision-making process; in this sense, the work analyzes the environmental aspects presented in them. The data analyzed lead us to conclude that the Port Authorities of Castellón, Gijón and Valencia are the ones that provide the most information about their activities and environmental actions in their annual reports; however, with regard to the clarity of the information reported, the Port Authority of Cartagena is the clearest in conveying the message, while the information presented by the Port Authorities of Castellón and Huelva is less explicit. It is thus recommendable for the Port Authorities to improve their communication strategies in their annual reports, in order to demonstrate their environmental actions in the immediate socioeconomic environment, referring to other sources of information, such as sustainability reports.
Highlights
Due to increasing social interest in aspects related to the environmental actions taken by companies, this becomes a key factor when it comes to decision-making
The International Maritime Organization (IMO) has established mechanisms so that companies in this sector can focus on minimizing the impact of the greenhouse gases, according to the provisions signed by the countries in the Kyoto Protocol and others, such as the Paris COP-211
In order to contribute to the academic and professional discussion that exists on these topics, this study intends to analyze the clarity of the information on environmental matters that is reported by the Spanish Port Authorities in their annual accounts
Summary
Due to increasing social interest in aspects related to the environmental actions taken by companies, this becomes a key factor when it comes to decision-making. In the environmental-financial relationship on environmental matters, the annual accounts must state in both the Balance and the Profits and Loss Accounts those aspects that are derived from environmental management (Crespo, Giner, Ripoll & Crespo, 2005) This way, developments in port management are evidenced in terms of the environmental impact and the repercussion that this has, for society, and internally, on corporate endeavors (Crespo, Giner, Morales, Pontet & Ripoll, 2007). In order to contribute to the academic and professional discussion that exists on these topics, this study intends to analyze the clarity of the information on environmental matters that is reported by the Spanish Port Authorities in their annual accounts This means that the type and intelligibility of the environmental information will be shown as revealed by the ports in the financial information they provide to different users. This information must be intelligible to all members of the interested audience, which is currently not the case, as the reports are presented in a very technical language that makes them difficult to understand
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: 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.
