Failure to consider environmental risk: The case for biodiversity impact disclosure in the electricity sector

David Talbot, Guillaume Barbat, Olivier Boiral, Eduardo Ordonez-Ponce

Research output: Contribution to journalJournal Articlepeer-review

1 Citation (Scopus)

Abstract

The activities of electric utilities have a significant impact on biodiversity loss. This study examines the disclosure practices and strategies of electric utilities in Canada (N = 95). Content analysis of sustainability reports and corporate websites reveals a significant gap between the risks of biodiversity loss and the companies' commitments in this area. This study groups disclosure practices to identify three overall strategies (wait-and-see, symbolic adoption, and consequential commitment). These results contribute to the literature on biodiversity disclosure, with significant managerial and policy implications, particularly for implementing mandatory disclosure standards to ensure greater consistency in the presentation of corporate performance.

Original languageEnglish
Article number101672
JournalUtilities Policy
Volume85
DOIs
Publication statusPublished - Dec. 2023

Keywords

  • Biodiversity disclosure
  • Environmental risk
  • Sustainability
  • Utilities

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