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ESG Disclosure Among Municipal Owned Enterprises: Is It Different?

J.I. Peña et al.

Administration and Society2026https://doi.org/10.1177/00953997261425620article
AJG 2ABDC B
Weight
0.50

Abstract

This article examines whether the level of environmental, social and governance (ESG) disclosure in Andalusian municipal-owned enterprises varies by two attributes: industry and the local government that owns the company. To do this, the authors conduct a content analysis of multiple communication channels of 307 MOEs using a validated instrument. Consistent with our initial expectation, we find that ESG disclosure among Andalusian MOEs tends to be isomorphic across firms operating in the same sector and those owned by the same local government. Our follow-up analysis has allowed us to identify alternative explanations for the higher levels of voluntary rather than mandatory disclosure among Andalusian MOEs. Companies that engage in greater voluntary ESG disclosure evidently are driven more by normative than coercive forces.

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https://doi.org/https://doi.org/10.1177/00953997261425620

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@article{j.i.2026,
  title        = {{ESG Disclosure Among Municipal Owned Enterprises: Is It Different?}},
  author       = {J.I. Peña et al.},
  journal      = {Administration and Society},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1177/00953997261425620},
}

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ESG Disclosure Among Municipal Owned Enterprises: Is It Different?

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.