Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/266894 
Year of Publication: 
2022
Citation: 
[Journal:] Financial Internet Quarterly [ISSN:] 2719-3454 [Volume:] 18 [Issue:] 1 [Publisher:] Sciendo [Place:] Warsaw [Year:] 2022 [Pages:] 16-30
Publisher: 
Sciendo, Warsaw
Abstract: 
The purpose of this research is to examine the non-financial key performance indicators contem- plated 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 incor- porated 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
Subjects: 
Directive 2014/95/EU
Sustainable Development Goals
SDGs
Thematic Content Analysis
Legitimacy Theory
JEL: 
M48
M41
Q56
M21
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

Files in This Item:
File
Size
1.69 MB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.