%0 Journal Article %A García Lobato, Raúl %T Analysis of the Spanish Banking Sector's Commitment to the Sustainable Development Goals %D 2024 %U http://hdl.handle.net/10498/32860 %X The rising, widespread concern about environmental, social, and governance issues has caused the appearance in the business world of the sustainability concept. To accomplish this necessity, certain big firms are forced by current regulations to introduce the Non-Financial Information Statement (NFIS) in their Annual Reports, which often involves compliance with the United Nations’ Sustainable Development Goals (SDGs). Through this paper, a quality of information study of the main Spanish and European financial entities NFIS will be carried out, in order to raise an answer to the posed question of whether SDGs apparent devotion is well-executed or just a mere formality. The findings determine that there is an existing presence of the Goals in these statements, although not in an expected way for such companies. %K Sustainability %K SDGs %K Spanish Banking %K Non-financial Reporting %~ Universidad de Cádiz