What is it about?
It is qualitatively analyzed in the annual accounts that environmental information reported by the main ports of Spain.
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Why is it important?
shows that the ports of Spain despite having environmental information in their annual accounts, this is not so clear and understandable. It is found that very technical language is used in the document.
Perspectives
Financial and environmental information must go hand in hand in the organizational reports of the ports of Spain. Although it is important that this information is transmitted in a common language not so technical or specialized so that the general public can understand what is disclosed.
Yenny Naranjo Tuesta
Universitat de Valencia
Read the Original
This page is a summary of: The environmental information report in the annual accounts: An analysis of the main ports in Spain, Harvard Deusto Business Research, December 2019, Omnia Publisher SL,
DOI: 10.3926/hdbr.233.
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