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Emma Teresa Castelló Taliani
Department of Economics & Management Sciences, University of Alcalá, 28802 Alcalá de Henares, Spain

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Short Biography

Titular Profesor of University of Alcala. Researcher and author of several scientific articles. Advisor of doctoral and master's theses. President of Teaching at AICOGestión.

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Journal article
Published: 07 February 2021 in Sustainability
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The purpose of this article is to analyze, in a three-stage research project and from an economic an operational perspective, the relationships between environmental expenses, the improvements achieved in five environmental variables analyzed and efficiency. To achieve these objectives, we analyze sustainability reports and economic data from 24 Spanish ports. The three aforementioned stages of this research are the following: first, the analysis of the sustainability reports to determine the level of information; second, the analysis of the economic and operational efficiency; and, third, the analysis of 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 affect 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. The research can contribute to the decision-making process of port managers by revealing that the alignment with the EcoPorts priorities can be important to direct the environmental performance of the ports towards the global interests revealed in this indicator. It also reveals that environmental expenditures and investments may be related to environmental performance and economic and operational efficiency. However, it also reveals that it is important to improve the extent of environmental disclosure to better explain the qualitative and monetary characteristics of each piece of information provided about environmental performance.

ACS Style

Emma Castelló-Taliani; Silvia Escobar; Fabricia Rosa. Environmental Disclosure: Study on Efficiency and Alignment with Environmental Priorities of Spanish Ports. Sustainability 2021, 13, 1791 .

AMA Style

Emma Castelló-Taliani, Silvia Escobar, Fabricia Rosa. Environmental Disclosure: Study on Efficiency and Alignment with Environmental Priorities of Spanish Ports. Sustainability. 2021; 13 (4):1791.

Chicago/Turabian Style

Emma Castelló-Taliani; Silvia Escobar; Fabricia Rosa. 2021. "Environmental Disclosure: Study on Efficiency and Alignment with Environmental Priorities of Spanish Ports." Sustainability 13, no. 4: 1791.

Journal article
Published: 30 October 2017 in Intangible Capital
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Objective: Representative correlational study of Spanish Ports Authorities (PA), based on analysis of PA economic efficiency, measured using DEA Data Envelopment Analysis, and PA environmental disclosure. Data employed: environmental reports of 20 PAs examined to gain understanding of Environmental Disclosures; economic management reports of individual ports to obtain the economic variables analyzed. The purpose to identify correlations among variables of environmental disclosure and economic efficiency of port management, with consideration of port overheads and profit focused structure.Design/methodology: A three-stage study, comprised of: 1st Classification of PAs efficiency; 2nd Analysis of environmental information disclosed, for which an Environmental Disclosure Assessment was defined; 3rd Cluster Analysis to determine correlations of the economic efficiency findings of stage 1 cross-referenced with environmental disclosures of stage 2.Contributions / findings: The results obtained from the study are: classification of all Spanish PAs, although only 20 PAs are analyzed in stages 2nd and 3rd; snapshot of 2012 information contained in the Environmental Disclosure Assessment defined, and DEA with results of correlations between the PAs´ environmental disclosures and economic efficiency ratings. Among relevant findings, the study shows that Efficient and Marginally Efficient PAs provide best environmental disclosures, as defined by type/frequency of reporting and environmental impact management information disclosed. Note: Efficient PAs provide more detailed information on water and energy management.Limitations: 8 PAs not supplying environmental reports were excluded from stages 2-3, due to which final results do not include 100% of PAs of the Spanish port system.

ACS Style

Emma Castelló Taliani; Silvia Giralt Escobar; Fabricia Silva Da Rosa. Environmental disclosure and economic efficiency: A correlational evaluation of Spanish ports authorities. Intangible Capital 2017, 13, 745 -780.

AMA Style

Emma Castelló Taliani, Silvia Giralt Escobar, Fabricia Silva Da Rosa. Environmental disclosure and economic efficiency: A correlational evaluation of Spanish ports authorities. Intangible Capital. 2017; 13 (4):745-780.

Chicago/Turabian Style

Emma Castelló Taliani; Silvia Giralt Escobar; Fabricia Silva Da Rosa. 2017. "Environmental disclosure and economic efficiency: A correlational evaluation of Spanish ports authorities." Intangible Capital 13, no. 4: 745-780.

Journal article
Published: 03 September 2017 in Public Integrity
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This study was carried out from 1984 to 2013 in the context of governance, with a view to analyzing the discussions on transparency, accountability, and corruption in the public sector in professional journals. It aims to present the state of affairs in the literature in the field, the lessons learned by researchers who have addressed the issue, as well as an agenda for future research. To conduct the research, of an exploratory and descriptive nature, a structured process of literature review was developed inspired by previous studies, bringing about a sample of 63 articles. The results showed that there has been an increase in research interest on transparency, accountability, and corruption, particularly from the period in which the issue of public sector governance gains strength. It is argued that the fight against corruption and its relation to accountability and transparency in the public sector is not configured as a purely technical issue, but involves the government’s relationship with society and a need for greater citizen participation in the control of the actions of public actors.

ACS Style

Maurício Vasconcellos Leão Lyrio; Rogério João Lunkes; Emma Teresa Castelló Taliani. Thirty Years of Studies on Transparency, Accountability, and Corruption in the Public Sector: The State of the Art and Opportunities for Future Research. Public Integrity 2017, 20, 1 -22.

AMA Style

Maurício Vasconcellos Leão Lyrio, Rogério João Lunkes, Emma Teresa Castelló Taliani. Thirty Years of Studies on Transparency, Accountability, and Corruption in the Public Sector: The State of the Art and Opportunities for Future Research. Public Integrity. 2017; 20 (5):1-22.

Chicago/Turabian Style

Maurício Vasconcellos Leão Lyrio; Rogério João Lunkes; Emma Teresa Castelló Taliani. 2017. "Thirty Years of Studies on Transparency, Accountability, and Corruption in the Public Sector: The State of the Art and Opportunities for Future Research." Public Integrity 20, no. 5: 1-22.