RT journal article
T1 The Sustainable Development Goals and Large Spanish Companies: an analysis of their commitment based on their Non-Financial Reporting
T2 LOS OBJETIVOS DE DESARROLLO SOSTENIBLE Y LAS GRANDES EMPRESAS ESPAÑOLAS: UN ANÁLISIS DE SU COMPROMISO A PARTIR DE SU REPORTE NO FINANCIERO
A1 Martínez Martínez, Domingo
A1 Rodríguez Castro, Paula Isabel
A1 Andrades Peña, Francisco Javier
A1 Sierra Blanco, Jesús
A2 Economía Financiera y Contabilidad
K1 Sustainable Development Goals
K1 Agenda 2030
K1 Non-Financial Reporting
K1 Spain
K1 Objetivos de Desarrollo Sostenible
K1 Agenda 2030
K1 Estados de Información No Financiera
K1 España
AB This paper aims to analyse the level of commitment with the SDGs of large Spanish companies based on theinformation published in their Non-Financial Statements and their letters from the chairman. To achieve thisobjective and identify potential explanatory factors, a balanced sample of 58 Spanish companies, 29 listed and 29unlisted, in 2019 has been used. The results of this study evidence: i) the greater commitment with the SDGs ofcompanies which are exposed in the stock markets and those which are larger; ii) the relevance of the diversity intothe boards of directors, in order to integrate the largest and the widest number of interests as well as those valuesand principles which are intrinsically associated to women directors; and iii) the greater emphasis on those SDGsrelated to well-known issues by these organizations, thanks to their greater experience in non-financial reporting,publishing documents such as corporate social responsibility or sustainability reports.
PB Enpresa Institutua
SN 1131-6837
YR 2023
FD 2023-11-08
LK http://hdl.handle.net/10498/32924
UL http://hdl.handle.net/10498/32924
LA eng
DS Repositorio Institucional de la Universidad de Cádiz
RD 08-nov-2026