Please use this identifier to cite or link to this item:
http://hdl.handle.net/2445/172036
Title: | Sustainability reporting using integrated reporting and sustainable development goals (sdg). the case of ibex 35 companies |
Author: | Morrós Ribera, Jordi |
Keywords: | Informes Desenvolupament sostenible IBEX 35 (Índex borsari) Reports Sustainable development IBEX 35 (Stock price index) |
Issue Date: | Jun-2019 |
Abstract: | 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. |
It is part of: | 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. |
URI: | http://hdl.handle.net/2445/172036 |
Appears in Collections: | Comunicacions a congressos / Jornades (Empresa) |
Files in This Item:
File | Description | Size | Format | |
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Comunicacio_Jordi_Morros.pdf | Text comunicació | 171.36 kB | Adobe PDF | View/Open |
Presentacio_Jordi_Morros.pdf | Presentació | 1.39 MB | Adobe PDF | View/Open |
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