Universitat de Barcelona
2020-11-12T19:52:15Z
2020-11-12T19:52:15Z
2019-06
Abstract: In this paper there is a general glimpse in the Integrated Reporting and in the Sustainable Development Goals as tools for sustainability reporting. In the second part we offer an analysis of the application of both guidelines in the case of the companies included in the IBEX 35 of the Spanish stock exchange market. Purpose: The purpose of this paper is to outline two general landmarks of sustainability reporting: Integrated Reporting (IR) and Sustainable Development Goals (SDG), and offer a general glimpse about their use in the case of the companies included in the IBEX 35. Design/methodology/approach: The approach is to outline a presentation of IR and SDG, and make a review of their use for a set of outstanding Spanish companies. Originality/value: This paper offers a general view on a subject that is a challenge for entities oriented to the implementation of sustainability in their values and also in their reporting.
Object of conference
Accepted version
English
Informes; Desenvolupament sostenible; IBEX 35 (Índex borsari); Reports; Sustainable development; IBEX 35 (Stock price index)
Comunicació a: "Workshops I: How to develop a digital and european network between clients and young chartered accountants in 2019" del VIII Congrés ACCID. [Vuitè Congrés Català de Comptabilitat i Direcció de L’ACCID (Associació Catalana de Comptabilitat i Direcció)]. 6 i 7 de juny de 2019. IQS School of Management.
(c) Morrós Ribera, Jordi, 2019
http://creativecommons.org/licenses/by-nc-nd/3.0/es/
Empresa [633]
