Purpose The purpose of this paper is to examine in greater depth the influence of internal factors on the disclosure of environmental information by companies. The influence of pro-environmental managers´ personal values on environmental disclosure quality is analyzed and the extent to which the influence of those values is mediated by the practices associated with the environmental organizational structure of the company. Design/methodology/approach The authors use a partial least squares structural equation model to analyze the relationship between the quality of the environmental information disclosed by 137 environmentally sensitive Spanish firms, their level of commitment towards the environment and the personal values of the directors in charge of those reports. Findings A central finding of this work is that a positive relationship between the pro-environmental managers’ personal values and environmental disclosure quality is fully mediated by the environmental organizational structures of their companies. Practical implications A better understanding of the relationship between the personal values of managers and corporate environmental reporting quality will contribute to the design of policies that can enhance firm transparency and accountability, for example, by educating future managers in sustainability values. Social implications Light is cast on the mechanisms that can enhance corporate transparency and accountability in relation to environmental matters. Originality/value In this paper, a quantitative study of the internal driving forces of environmental disclosure is conducted, an aspect that has often been ignored in the literature on quantitative voluntary social reporting. The merit of this approach is its contribution to the literature through the analysis of the reasons why powerful actors within firms could (or could not) develop corporate social reporting practices.
This paper presents an analysis of the perception regarding reclaimed wastewater reuse in agriculture conducted in the European Union regions. The analysis is based upon a SWOT framework and applies a cluster analysis to reduce the dimension of the responses enabling an assessment of the different perceptions of water reuse. More than one hundred key actors identified among the regions participated in the evaluation of the relevance of aspects identified. The results indicate some groups of countries according to natural conditions (water scarcity) and the strategic role of agriculture as a key factor to determine agent’s perceptions and attitudes. The results indicate that the forthcoming EU regulation of water reuse should focus in the problems of the perceived high cost of reclaimed water for farmers and the sanitary risk perception for irrigated crops by consumers as the critical points for fostering the use of reclaimed water in agriculture and the need for regional implementation of the global regulatory framework.
Wastewater reuse is seen as an opportunity to support a circular economy and optimize water resources. However, the use of wastewater is limited by the need for the proper protection of health and the environment and demands a certain minimum quality of treated reclaimed water. The objective of this work is to evaluate the opportunities both for the agents in the water treatment chain (from municipalities to farmers) and for technology providers under the recently approved Regulation EU‐2020/741. The new market and opportunities require new value chains, technology development, governance, risk assurance, and adapted local regulation. Bottlenecks also pose technological, environmental, institutional, economic, and social challenges. The identified needs and barriers must be properly addressed in order to accelerate the transformation of the water sector toward the circular economy. As a conclusion, Reg EU 2020/741 introduces minimum requirements for urban wastewater reuse and requires the definition of risk management and transparency. The real impact of regulation on circular‐economy objectives is limited by water scarcity and crop profitability. Social acceptance is critical for success.
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