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The influence of pro-environmental managers’ personal values on environmental disclosure: The mediating role of the environmental organizational structure

Mercedes Luque-Vílchez (Economics and Business Administration Studies, Faculty of Economics and Business, University of Burgos, Burgos, Spain)
Enrique Mesa-Pérez (Economics and Business Administration Studies, University of Burgos, Burgos, Spain)
Javier Husillos (Institute for Advanced Research in Business and Economics (INARBE), Public University of Navarre, Universidad Púbica de Navarra, Pamplona, Spain)
Carlos Larrinaga (Economics and Business Administration Studies, University of Burgos, Burgos, Spain)

Sustainability Accounting, Management and Policy Journal

ISSN: 2040-8021

Article publication date: 6 February 2019

Issue publication date: 8 March 2019

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Abstract

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.

Keywords

Acknowledgements

The authors would like to thank the reviewers and Carol Adams for their helpful comments and Paula Rodríguez-Torrico for her assistance in the project. We are also grateful for the financial assistance provided by Ministerio de Economía y Competitividad, FEDER and Consejería de Educación, Junta de Castilla y León (Grants ECO2015-65782-P and BU058P17).

Citation

Luque-Vílchez, M., Mesa-Pérez, E., Husillos, J. and Larrinaga, C. (2019), "The influence of pro-environmental managers’ personal values on environmental disclosure: The mediating role of the environmental organizational structure", Sustainability Accounting, Management and Policy Journal, Vol. 10 No. 1, pp. 41-61. https://doi.org/10.1108/SAMPJ-01-2018-0016

Publisher

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Emerald Publishing Limited

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