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dc.contributor.authorCastelló Taliani, Emma
dc.contributor.authorGiralt Escobar, Silvia
dc.contributor.authorDa Rosa, Fabricia Silva
dc.coverage.spatialeast=-3.7492200000000366; north=40.46366700000001; name=Autopista de Circunvalación M-30, 28023 Madrid, Espanya
dc.identifier.citationCastelló Taliani, E.; Giralt Escobar, S.; Da Rosa, F. S. Environmental disclosure and economic efficiency: A correlational evaluation of Spanish ports authorities. "Intangible Capital", Octubre 2017, vol. 13, núm. 4, p. 745-780.
dc.description.abstractPurpose: Representative correlational study of Spanish Ports Authorities (PA), based on analysis of PA economic efficiency, measured using DEA Data Envelopment Analysis, and PA environmental disclosure. Data employed: environmental reports of 20 PAs examined to gain understanding of Environmental Disclosures; economic management reports of individual ports to obtain the economic variables analyzed. The purpose to identify correlations among variables of environmental disclosure and economic efficiency of port management, with consideration of port overheads and profit focused structure. Design/methodology: A three-stage study, comprised of: 1st Classification of PAs efficiency; 2nd Analysis of environmental information disclosed, for which an Environmental Disclosure Assessment was defined; 3rd Cluster Analysis to determine correlations of the economic efficiency findings of stage 1 cross-referenced with environmental disclosures of stage 2. Findings: The results obtained from the study are: classification of all Spanish PAs, although only 20 PAs are analyzed in stages 2nd and 3rd; snapshot of 2012 information contained in the Environmental Disclosure Assessment defined, and DEA with results of correlations between the PAs´ environmental disclosures and economic efficiency ratings. Among relevant findings, the study shows that Efficient and Marginally Efficient PAs provide best environmental disclosures, as defined by type/frequency of reporting and environmental impact management information disclosed. Note: Efficient PAs provide more detailed information on water and energy management. Research limitations/implications: 8 PAs not supplying environmental reports were excluded from stages 2-3, due to which final results do not include 100% of PAs of the Spanish port system. Originality/value: The analysis allows to identify correlations among variables of environmental disclosure and economic efficiency of port management in Spanish Ports Authorities.
dc.format.extent36 p.
dc.rightsAttribution-NonCommercial 3.0 Spain
dc.subjectÀrees temàtiques de la UPC::Nàutica::Infraestructures portuàries
dc.subject.lcshData envelopment analysis
dc.subject.lcshHarbors--Economic aspects--Spain
dc.subject.lcshHarbors--Environmental aspects--Spain
dc.subject.otherEnvironmental Disclosure
dc.subject.otherEconomic Efficiency
dc.subject.otherDEA (Data Envelopment Analysis)
dc.titleEnvironmental disclosure and economic efficiency: A correlational evaluation of Spanish ports authorities
dc.subject.lemacPorts -- Direcció i administració -- Espanya
dc.subject.lemacPorts -- Aspectes ambientals -- Espanya
dc.subject.lemacPorts -- Aspectes econòmics -- Espanya
dc.subject.lemacAnàlisi d'envolupament de dades
dc.description.peerreviewedPeer Reviewed
dc.rights.accessOpen Access
local.citation.publicationNameIntangible Capital

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