Sustainability disclosure and reporting by municipally owned water utilities

Municipally owned enterprises (MOEs) are showing interest in sustainability reporting. To understand how institutional pressures influence non-financial disclosures, we undertook a multiple case study involving three comparable municipal water utilities from different contexts and applied the institutional logics perspective. The comparative approach demonstrates how their sustainability reporting is slightly sensitive to national institutional settings. The findings reveal how the market, state, community, and professions logics drive MOE disclosures. The analysis also suggests that MOEs disclose their commitment to social and environmental responsibilities and promote collaboration. Finally, Carroll's pyramid reveals how MOEs disclose the most economical content. •Sustainability reporting within the municipally owned water utilities is being influenced by multiple institutional logics.•Despite the different contexts, the institutional logics reveal the role covered by three entities' hybridity.•The analysed companies have focused on the communication of their responsible behaviour to the stakeholders.•Adopting Carrol's CSR dimensions, a balance between economic,philanthropic, and ethical contents disclosure emerges.•Similarities and divergencies emerge. The third case reveals the normative setting centrality in the disclosure practices.