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Non-financial reporting in Spain. The effects of the adoption of the 2014 EU Directive

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Non-financial reporting in Spain. The effects of the adoption of the 2014 EU Directive

dc.contributor.author	García Benau, María Antonia
dc.contributor.author	Bollas Araya, Helena María
dc.contributor.author	Sierra García, Laura
dc.date.accessioned	2023-06-27T07:17:00Z
dc.date.available	2023-06-28T04:45:05Z
dc.date.issued	2022	es_ES
dc.identifier.citation	García-Benau, M.-A., Bollas-Araya, H.-M., & Sierra-García, L. (2022). La información no financiera en España. Los efectos de la adopción de la Directiva de la UE de 2014: Non-financial reporting in Spain. The effects of the adoption of the 2014 EU Directive. Revista de Contabilidad - Spanish Accounting Review, 25(1), 3–15.ASEPUC, Asociación Española de Profesores Universitarios de Contabilidad	es_ES
dc.identifier.uri	https://hdl.handle.net/10550/88550
dc.description.abstract	The Directive 2014/95/EU imposes new requirements regarding the disclosure of non-financial information (NFI). The aim of this paper is to analyse the NFI disclosed by Spanish listed companies. This is a pioneering study in Spain, since it was conducted during the first year in which NFI disclosure was mandatory, according to the requirements of the Spanish adaptation of Directive. We determine whether decisions on NFI reporting adopted in this respect (i.e. to do so within the management report or as a separate sustainability report) depend on the company’s characteristics. In addition, we consider whether the content of such reports differs significantly. Findings show that some Spanish companies do not disclose mandatory NFI. Larger and more profitable companies, which belong to specific sectors and have a sustainability committee, are more likely to disclose this information in a sustainability report. The contents of management and sustainability reports present significant differences.	es_ES
dc.language.iso	en	es_ES
dc.publisher	ASEPUC	es_ES
dc.subject	non-financial information	es_ES
dc.subject	management report	es_ES
dc.subject	sustainability report	es_ES
dc.subject	Spain	es_ES
dc.subject	directive 2014/95/EU	es_ES
dc.title	Non-financial reporting in Spain. The effects of the adoption of the 2014 EU Directive	es_ES
dc.type	journal article	es_ES
dc.subject.unesco	UNESCO::CIENCIAS ECONÓMICAS	es_ES
dc.identifier.doi	10.6018/rcsar.392631	es_ES
dc.accrualmethod	S	es_ES
dc.embargo.terms	0 days	es_ES
dc.type.hasVersion	VoR	es_ES
dc.rights.accessRights	open access	es_ES