References
- Acerete, B., Gasca, M., & Stafford, A. (forthcoming). Two decades of DBFO roads in the UK and Spain: An evaluation of the financial performance. Annals of Public and Cooperative Economics.
- Acerete, B., Llena, F., & Moneva, J. M. (2011). Environmental disclosure statements: An analysis of Spanish toll motorway concessionaires. Transportation Research D, 16(5), 377–383.
- Aerts, W., & Cormier, D. (2009). Media legitimacy and corporate environmental communication. Accounting, Organizations and Society, 34(1), 1–27.
- Alin, I. (2006). Analyze of environmental disclosure within European Union Countries. Journal of Knowledge Management, Economics and Information Technology, 59(4), 483–491.
- Aranguren, N. (2016). Divulgación de información social y medioambiental: Un análisis de los patrones de comportamiento de empresas europeas cotizadas desde la teoría neo-institucional. Spanish Journal of Finance and Accounting, 45(2), 199–230.
- Archel, P. (2003). Social and Environmental information reporting of big size Spanish Firms in the period 1994–1998. Spanish Journal of Finance and Accounting, 32(117), 571–601.
- Asociación Española de Contabilidad y Auditoría (AECA). (2004). Marco Conceptual de la Responsabilidad Social Corporativa. Madrid: AECA.
- Barbu, E. M., Dumontier, P., Feleaga, N., & Feleaga, L. (2014). Mandatory environmental disclosures by companies complying with IAS/IFRS: The case of France, Germany, and the UK. The International Journal of Accounting, 49(2), 231–247.
- Bartolomeo, M. B., Bouma, J. J., Heydkamp, P., James, P., & Wolters, T. (2000). Environmental management accounting in Europe: Current practice and future potential. European Accounting Review, 9(1), 31–52.
- Bebbington, J., Kirk, E. A., & Larrinaga, C. (2012). The production of normativity: A comparison of reporting regimes in Spain and the UK. Accounting, Organizations and Society, 37(2), 78–94.
- Campbell, D. (2004). A longitudinal and cross-sectional analysis of environmental disclosure in UK companies. The British Accounting Review, 36(1), 107–117.
- Campbell, J. L. (2007). Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility. Academy of Management Review, 32(3), 946–967.
- Chauvey, J.-N., Giordano-Spring, S., Cho, C., & Patten, D. (2015). The normativity and legitimacy of CSR disclosure: evidence from France. Journal of Business Ethics, 130(4), 789–803.
- Cho, C. H., & Patten, D. M. (2007). The role of environmental disclosures as tools of legitimacy: A research note. Accounting, Organizations and Society, 32(7–8), 639–647.
- Cormier, D., Magnan, M., & Van Velthoven, B. (2005). Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? European Accounting Review, 14, 1.
- Criado, I., Fernández, M., Husillos, F. J., & Larrinaga, C. (2008). Compliance with mandatory environmental reporting in financial statements: The case of Spain (2001-2003). Journal of Business Ethics, 79(3), 245–262.
- Deegan, C. (2002). The legitimising effect of social and environmental disclosures–A theoretical foundation. Accounting, Auditing and Accountability Journal, 15(3), 282–311.
- Deegan, C., & Gordon, B. (1996). A study of the environmental disclosure practices of Australian corporations. Accounting and Business Research, 26(3), 187–199.
- Deegan, C., & Rankin, M. (1997). The materiality of environmental information to users of annual reports. Accounting, Auditing and Accountability Journal, 10(4), 562–583.
- Deloitte and Touche. (2000). Miljörapportering 2000. Stockholm: Author.
- DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48, 147–160.
- European Commission. (2014). Communication from the commission to the European parliament, the council, the European economic and social committee of the regions: Towards a circular economy: A zero waste programme for Europe. COM/2014/0398 final
- European Union (2014). Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups. L330, Brussels.
- Fédération des Experts comptables Européens (FEE) (2008). Sustainability information in annual reports – building on implementation of the modernisation directive (Discussion Paper). Brussels.
- Frost, G. (2007). The introduction of mandatory environmental reporting guidelines: Australian evidence. Abacus, 43(2), 190–216.
- Frost, G., & Wilmshurst, T. (2000). The adoption of environment-related management accounting: An analysis of corporate environmental sensitivity. Accounting Forum, 24(4), 344–365.
- Gamble, G., Hsu, K., Jackson, C., & Tollerson, C. (1996). Environmental disclosures in annual reports: An international perspective. The International Journal of Accounting, 31(3), 293–331.
- García Sánchez, I. M., Prado, J. M., & Frías, J. V. (2013). Información social corporativa y sistema legal. Revista Europea de Dirección y Economía de la Empresa, 22(4), 186–202.
- Grimsey, D., & Lewis, M. K. (2002). Evaluating the risks of public private partnerships for infrastructure projects. International Journal of Project Management, 20, 107–118.
- Harte, G., & Owen, D. (1991). Environmental disclosure in the annual reports of British companies: A research note. Accounting, Auditing and Accountability Journal, 4(3), 51–61.
- Higgins, C., & Larrinaga, C. (2014). Sustainability reporting: Insights from neo-institutional theory. In J. Bebbington, J. Unerman, & B. O’Dwyer (Eds.), Sustainability accounting and accountability (2 ed. ed., pp. 273–285). Oxon: Routledge.
- Holland, L., & Foo, Y. (2003). Differences in environmental reporting practices in the UK and the US: The legal and regulatory context. The British Accounting Review, 35(1), 1–18.
- Husillos, J. (2007). Una aproximación desde la teoría de la legitimidad a la información medioambiental revelada por las empresas españolas cotizadas. Revista Española de Financiación y Contabilidad, 36(133), 97–121.
- ICAEW-Institute of Chartered Accountants of England and Wales. (2009). Environmental issues in annual financial statements. London: ICAEW.
- Klijn, E. H., Edelenbos, J., Kort, M., & van Twist, M. (2008). Facing management choices: An analysis of managerial choices in 18 complex environmental public—Private partnership projects. International Review of Administrative Science, 74(2), 251–282.
- Larrinaga, C., Moneva, J. M., Llena, F., Carrasco, F., & Correa, C. (2002). Accountability and accounting regulation: The case of the Spanish environmental disclosure standard. European Accounting Review, 11(4), 723–740.
- Llena, F., Moneva, J. M., & Hernández, B. (2007). Environmental disclosures and compulsory accounting standards: The case of Spanish annual reports. Business Strategy and the Environment, 16(1), 50–63.
- Moneva, J. M., & Llena, F. (2000). Environmental disclosures in the annual reports of large companies in Spain. European Accounting Review, 9(1), 7–29.
- PricewaterhouseCoopers (PwC) (2004). Implementation in Member States of the Commission Recommendation on Treatment of Environmental Issues in Companies’ Financial Reports. Hellerup: Denmark.
- PWF-Public Works Financing. (2017, October). PWF 2017 international major projects database, summary: 2017 International survey of public-private partnerships. Westfield, NJ: Public Works Financing.
- Scott, W. R. (1995/2013). Institutions and organizations. Los Angeles: Sage Publications.
- Scott, W. R. (2005). Institutional Theory: Contributing to a theoretical research program. In K. G. Smith & M. A. Hitt (Eds.), Great minds in management: The process of theory development (pp. 460–484). New York: Oxford University Press.
- Senn, J. (2018). Comply or explain? If you do not disclose environmental accounting information: Does new French regulation work? Sustainability Accounting ((Advances in Environmental Accounting & Management), 7, 113–133.
- Stafford, A., Acerete, B., & Stapleton, P. (2010). Making concessions: Political, commercial and regulatory tensions in accounting for European roads PPPs. Accounting Business Research, 40(5), 473–493.
- Tilt, C. A. (2001). The content and disclosure of Australian corporate environmental policies. Accounting, Auditing and Accountability Journal, 14(2), 190–212.
- United Nations (1992). Framework convention on climate change. Retrieved from https://unfccc.int/resource/docs/convkp/conveng.pdf
- Villalba-Romero, F. J. (2014). Country profiles: Spain, in COST Action TU1001 – public private partnerships. In A. Roumboutsos, S. Farrell, & K. Verhoest (Eds.), Transport: Trends and Theory: 2014. Discussion series: Country profiles and case studies, (pp. 55-81) London: Routledge.
- Wiseman, J. (1982). An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society, 7(1), 53–63.
- Yusoff, H., Othman, R., & Yatim, N. (2013). Environmental reporting practices in Malaysia and Australia. Journal of Applied Business Research, 29(6), 1717–1726.