Abstract. The Spanish Law on Ports of 2010 (33/2010) is one of the groundbreaking laws that obliges the Port Authorities, which are public institutions, to pursue sustainable development, justify the actions undertaken and to disclose their results in annual Sustainability Reports. The results of the Structural Equation Model (SEM) applied in this study, confirm the existence of a direct and positive effect between the climate of the relationships and the ethical values of the port authority, and an additional direct effect of the environmental value on the endogenous variable, which produces an unexpected negative value.
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