Morrós Ribera, JordiOrtiz Valls, Marta2024-03-222024-03-222023https://hdl.handle.net/2445/209054Treballs Finals del Grau de d'Administració i Direcció d'Empreses, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2022-2023, Tutor: Jordi Morrós RiberaThe aim of this TFG is to understand what the future of sustainability reporting looks like and what improvements need to be made. In order to do that, the concept of sustainability reporting is explained, and its history is illustrated. After viewing the Spanish Government’s response to the UN’s 2030 Agenda sustainable development goals, guidelines on how to use two of the most significant and widely used sustainability reporting frameworks -GRI and Integrated Reporting- are detailed. Furthermore, the sustainability reports of two companies of the Spanish IBEX35 -Naturgy and Acciona- of 2021 are analysed and compared. In order for sustainability reporting to be as effective as possible, companies need to set high standards for themselves, adhere to rigorous guidelines and be held accountable by society.61 p.application/pdfengcc-by-nc-nd (c) Ortiz Valls, 2023http://creativecommons.org/licenses/by-nc-nd/3.0/es/InformesObjectius de Desenvolupament SostenibleResponsabilitat social de l'empresaTreballs de fi de grauReportsSustainable Development GoalsSocial responsability of businessBachelor's thesesinfo:eu-repo/semantics/bachelorThesisinfo:eu-repo/semantics/openAccess