Decarbonization of waste management practices and GHG accounting for energy transition: evidence from European electricity corporations’ reporting

Abstract This study advances the understanding about the waste management practices adopted by the electricity sector for meeting the energy transition. Specifically, through the institutional, stakeholder, and legitimacy theory lens, it investigates the decarbonization practices in 11 major electricity producers in Europe trying to understand their sincere concern for enhanced performance and transparency. This study analyzes the content of non-financial disclosures shown by 90 reports, that is 64 sustainability reporting and 26 integrated reporting published between 2015 and 2022. Hence, this study seeks to clarify the linkages between waste management for emissions reduction, GHG accounting and sustainability reports through which the corporations seek legitimacy from stakeholders. The results highlight the commitment of electricity corporations for energy transition using green technologies and renewable energy sources to decarbonize the waste practices. However, they underline the absence of quantitative evidence in the SR for the evaluation of initiatives impact and the reduction of GHG emissions. To the best of our knowledge, this is the first study that conceptualizes the linkages between waste decarbonization for energy transition and the accounting systems i.e. GHG accounting and reporting in the electricity sector towards a cleaner production.