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Eva Mª Ibáñez
Universidad Nacional de Educación a Distancia, Departamento de Economía de la Empresa y Contabilidad, Paseo de la Senda del Rey, 11, 28040 Madrid, España
Spain
https://orcid.org/0000-0003-0396-369X
Vol 30 No 2 (2021), Articles, pages 1-29
DOI: https://doi.org/10.15304/rge.30.2.7303
Submitted: 04-12-2020 Accepted: 30-03-2021 Published: 15-04-2021
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Abstract

Since 2018, the obligation to prepare the non-financial information statement (NFI) has been revolutionizing the way in which large Spanish companies structure all their corporate information. Our research aims to identify the new financial and non-financial information integration models in the praxis of the groups listed on the IBEX 35. The reports referring to 2018 have been analyzed: accounting or financial in the strict sense, i.e. audited consolidated annual accounts and management reports –including the NFI statement–, and non-financial, i.e. integrated and/or sustainability reports. The results obtained evidence a high level of reporting dispersion. Three basic reporting models and up to seven alternative subcategories have been identified. Other results show the rise of the integrated report to the detriment of the sustainability report, the conversion of these voluntary or non-financial reports into legal or partially legal reports, and the constraints regarding the scope of the NFI statement´s verifiability.

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