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Sostenibilidad en las energéticas españolas. Una propuesta de indicadores más allá de la taxonomía
[Sustainability in spanish energy companies. A proposal for indicators beyond taxonomy]

Author

Listed:
  • Lorena Pérez-Alfonso

    (Universidad Europea de Valencia)

  • Clara Fuster-Navarro

    (Universidad Europea de Valencia)

  • María Pallarés-Renau

    (Universidad Europea de Valencia)

Abstract

Este estudio analiza la sostenibilidad de las principales energéticas del IBEX 35: Acciona, Endesa e Iberdrola. Mediante un análisis cualitativo de los Estados de Información No Financiera de 2023, se examina su compromiso con la sostenibilidad, más allá del Reglamento de Taxonomía Ambiental localizando nuevos indicadores. Se concluye que los principales predictores son: Plan de Acción o Estrategia a largo plazo; actividades alineadas con los Objetivos de Desarrollo Sostenible; Doble Materialidad; políticas y análisis de factores medioambientales, sociales y de gobernanza; reporte de información sobre la financiación sostenible de la compañía y certificados que verifican la información reportada.

Suggested Citation

  • Lorena Pérez-Alfonso & Clara Fuster-Navarro & María Pallarés-Renau, 2025. "Sostenibilidad en las energéticas españolas. Una propuesta de indicadores más allá de la taxonomía [Sustainability in spanish energy companies. A proposal for indicators beyond taxonomy]," Papeles de Europa, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Estudios Internacionales (ICEI), vol. 38, pages 100059-1000.
    • Handle: RePEc:ucm:padeur:v:38:y:2025:p:e100059
    DOI: 10.5209/pade.100059
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    JEL classification:

    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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