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Comparative analysis of the contribution to the united nations sustainable development goals through non-financial information disclosed by IBEX 35 companies

Author

Listed:
  • Calvo-Centeno Esperanza

    (Universidad Europea de Madrid, School of Social Sciences and Communication, Villaviciosa de Odón, Madrid)

  • Gragera-Pizarro Enrique

    (Universidad Europea de Madrid, School of Social Sciences and Communication, Villaviciosa de Odón, Madrid)

  • Romero-Ramos Eva

    (Universidad Europea de Madrid, School of Social Sciences and Communication, Villaviciosa de Odón, Madrid)

  • Ropero-Moriones Eva

    (Universidad Europea de Madrid. School of Social Sciences and Communication, Villaviciosa de Odón, Madrid)

Abstract

The purpose of this research is to examine the non-financial key performance indicators contemplated in Directive 2014/95/EU through the prism of the Sustainable Development Goals (SDGs). To do this, the presence of the indicators contemplated in the United Nations 2030 Agenda in the non-financial information disclosed by the groups of companies listed in the Spanish IBEX 35 index in the years 2017 and 2019 has been analyzed. The obtained results show an increase in the presence of SDGs in the non-financial reports of IBEX35 listed companies. Furthermore, the statistical analysis reveals that there are no significant differences in the number of SDGs incorporated as non-financial key performance indicators between the different business sectors. The methodology used in this research also constitutes a tool that can be used to learn about the implementation of social and environmental policies in other companies.

Suggested Citation

  • Calvo-Centeno Esperanza & Gragera-Pizarro Enrique & Romero-Ramos Eva & Ropero-Moriones Eva, 2022. "Comparative analysis of the contribution to the united nations sustainable development goals through non-financial information disclosed by IBEX 35 companies," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 18(1), pages 16-30, March.
    • Handle: RePEc:vrs:finiqu:v:18:y:2022:i:1:p:16-30:n:7
    DOI: 10.2478/fiqf-2022-0002
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    More about this item

    Keywords

    Directive 2014/95/EU; Sustainable Development Goals; SDGs; Thematic Content Analysis; Legitimacy Theory;
    All these keywords.

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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