Sustainability reporting using integrated reporting and sustainable development goals (sdg). the case of ibex 35 companies

Autor:	Morrós Ribera, Jordi
Jazyk:	angličtina
Rok vydání:	2019
Předmět:	IBEX 35 (Índex borsari) Informes Sustainable development Desenvolupament sostenible IBEX 35 (Stock price index) Reports
Zdroj:	Dipòsit Digital de la UB Universidad de Barcelona
Popis:	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.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::63c3ad4a9dddf59c21f14833f3423186 http://hdl.handle.net/2445/172036 Zobrazit plný text záznamu