Análise dos modelos de integración da información financeira e non financeira nos grupos cotizados do IBEX 35
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Desde 2018, a obriga de elaborar o estado de información non financeira (EINF) está revolucionando a forma en que as grandes compañías españolas estruturan toda a súa información corporativa. A nosa investigación ten como obxectivo identificar os novos modelos de integración da información financeira e non financeira na praxe dos grupos cotizados do IBEX 35. Analizáronse os informes referidos ao exercicio 2018: financeiros en sentido estrito, isto é, contas anuais consolidadas e informes de xestión –incluído o EINF– e non financeiros, é dicir, informes integrados e/ou memorias de sustentabilidade. Os resultados obtidos evidencian un alto nivel de dispersión informativa. Identificáronse tres modelos básicos e ata sete subcategorías alternativas. Outros resultados mostran o auxe do informe integrado en detrimento do informe de sustentabilidade, a transformación destes informes non financeiros ou voluntarios en informes legais ou parcialmente legais, ou as limitacións do alcance da verificabilidade do EINF.
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