The Valencia Port Authority (VPA): environmental information in the annual report
by Amparo Ayuso Moya; Cristina Crespo Soler; Vicente Ripoll Feliu; Arturo Giner Fillol
International Journal of Critical Accounting (IJCA), Vol. 4, No. 5/6, 2012

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.

Online publication date: Thu, 07-Aug-2014

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