Browsing by Subject "Eco-Innovation"

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    Environmental disclosure and Eco-innovation interrelation. The case of Spanish firms
    (2019) Marco Fondevila, Miguel; Moneva, José M.; Scarpellini, Sabina
    The actual drivers of companies’ environmental disclosure have been widely studied and yet with no con-clusive results. Most literature looks for the link between environmental performance and environmentaldisclosure, as reflection of the company instrumental or normative approach to sustainability. However,over the last decade, a growing number of companies are joining the ranks of eco-innovation, focusingtheir strategy on environmental innovation, and paving the way for new approaches to environmental dis-closure.The main objective of this paper is to assess if eco-innovation in companies can be acting as a non-intendeddriver to disclosure of environmental reporting, in connection to the Resources Based View theory, and thesearch for competitive advantage. An extensive research has been undertaken with Spanish eco-innovativecompanies, evaluating their environmental disclosure standards from a two-fold perspective: managers’perception and public available environmental reporting.The findings bring in interesting implications about the mismatch between managers’ perception of theirenvironmental disclosure and accounting standards, and the actual disclosure of environmental reportingmade available to their stakeholders. Within the studied sample, eco-innovation appears to be a driverfor environmental disclosure from an inside-out approach encompassed in the RBV theory, where environ-mental information is primarily meant for managerial purposes and only secondarily to inform stakeholders.