In what measure do non-financial information statements help in measuring the contribution to the sustainable development goals of companies? Case study of companies in Gipuzkoa
Beñat Herce Lezeta,
Aitor Oviedo Madrid,
Sara Segura Querol
Abstract:Large Spanish companies are required to report their Non-financial Information Statements (NFIS) since the enactment of Law 11/2018. These reports include relevant information about the level of sustainability of the business activities throughout their entire value chain. This work is confined to the territory of Gipuzkoa and its aim is to study if the information contained in the NFISs of Gipuzkoa is valid for measuring the impact of companies in the territory, using Sustainable Development Goals (SDGs) and … Show more
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