Castelló-Taliani, E.; Escobar, S.G.; Rosa, F.S. Environmental Disclosure: Study on Efficiency and Alignment with Environmental Priorities of Spanish Ports. Sustainability2021, 13, 1791.
Castelló-Taliani, E.; Escobar, S.G.; Rosa, F.S. Environmental Disclosure: Study on Efficiency and Alignment with Environmental Priorities of Spanish Ports. Sustainability 2021, 13, 1791.
Castelló-Taliani, E.; Escobar, S.G.; Rosa, F.S. Environmental Disclosure: Study on Efficiency and Alignment with Environmental Priorities of Spanish Ports. Sustainability2021, 13, 1791.
Castelló-Taliani, E.; Escobar, S.G.; Rosa, F.S. Environmental Disclosure: Study on Efficiency and Alignment with Environmental Priorities of Spanish Ports. Sustainability 2021, 13, 1791.
Abstract
The purpose of this article is to analyze, in a three-stage research, the relationships between environmental expenses, the improvements achieved in 5 environmental variables analyzed and efficiency, from an economic and operational perspective. The stages of this research are analyzing the sustainability reports to determine the level of information, analyzing the economic and operational efficiency, and analyzing the alignment with the environmental priorities of the Eco Ports-ESPO (European Sea Ports Organization). The results reveal that (1) the type of traffic does not condition environmental actions; (2) environmental performance (improvements) depends on environmental expenditures; (3) environmental spending and efficiency in port operations are correlated; and (4) environmental spending and port economic efficiency are correlated.
Keywords
Environmental disclosure; Green port; Environmental indicators; Port efficiency; DEA
Subject
SOCIAL SCIENCES, Accounting
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
