Análisis de los modelos de integración de la información financiera y no financiera en los grupos cotizados del IBEX 35
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Desde 2018, la obligación de elaborar el estado de información no financiera (EINF) está revolucionando la forma en que las grandes compañías españolas estructuran toda su información corporativa. Nuestra investigación tiene como objetivo identificar los nuevos modelos de integración de la información financiera y no financiera en la praxis de los grupos cotizados del IBEX 35. Se han analizado los informes referidos al ejercicio 2018: financieros en sentido estricto, esto es, cuentas anuales consolidadas e informes de gestión –incluido el EINF– y no financieros, es decir, informes integrados y/o memorias de sostenibilidad. Los resultados obtenidos evidencian un alto nivel de dispersión informativa. Se han identificado tres modelos básicos y hasta siete subcategorías alternativas. Otros resultados muestran el auge del informe integrado en detrimento del informe de sostenibilidad, la transformación de estos informes no financieros o voluntarios en informes legales o parcialmente legales, o las limitaciones del alcance de la verificabilidad del EINF.
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