Beyond the Surface: Navigating Sustainability Disclosure in European Union Ports

ABSTRACT Maritime transport plays a fundamental role in global trade, serving as the primary means of moving goods across the world. Ports are essential hubs within this network, enabling the convergence of trade, goods, and people. While ports are indispensable to the global economy, they also contribute significantly to environmental challenges. In response, ports are increasingly adopting strategies that balance economic objectives with sustainability goals. Among these, sustainability disclosure (SD) has emerged as a vital tool for demonstrating a port's commitment to responsible management and addressing stakeholder expectations. Despite the growing focus on sustainability in the port industry, academic research has paid limited attention to SD practices, leaving this area underexplored. This study seeks to address this gap by examining the level of SD in European Union ports and identifying the factors influencing the dissemination of sustainability information. Grounded in legitimacy theory, it explores how port characteristics—such as size, complexity, public status, and online visibility—affect SD levels disclosed via official websites. The econometric analysis, based on a sample of 197 European Union ports, reveals a relatively low level of sustainability information disclosed, with environmental aspects dominating over social and economic ones. The findings further indicate that size and complexity positively influence SD levels, whereas public status has a negative impact.