<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>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.</p>
</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.

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

Financial Internet Quarterly

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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...

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

Publié en ligne: 13 avr. 2022

Pages: 16 - 30

Reçu: 19 nov. 2021

Accepté: 03 janv. 2022

DOI: https://doi.org/10.2478/fiqf-2022-0002

Mots clés
Directive 2014/95/EU, Sustainable Development Goals, SDGs, Thematic Content Analysis, Legitimacy Theory

© 2022 Esperanza Calvo-Centeno et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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

Publié en ligne: 13 avr. 2022

Pages: 16 - 30

Reçu: 19 nov. 2021

Accepté: 03 janv. 2022

DOI: https://doi.org/10.2478/fiqf-2022-0002

Mots clésDirective 2014/95/EU, Sustainable Development Goals, SDGs, Thematic Content Analysis, Legitimacy Theory

© 2022 Esperanza Calvo-Centeno et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Mots clés
Directive 2014/95/EU, Sustainable Development Goals, SDGs, Thematic Content Analysis, Legitimacy Theory