Comunicación web de información no financiera en las empresas de cuatro índices bursátiles europeos

• Gutiérrez Ponce, Herenia ^[1] ; Arimany Serrat, Núria ^[2] ; Chamizo González, Julián ^[1]
  1. [1] Universidad Autónoma de Madrid

     Universidad Autónoma de Madrid

     Madrid, España

     
  2. [2] Universitat de Vic, Universitat Central de Catalunya
• Localización: Revista española de documentación científica, ISSN-e 1988-4621, ISSN 0210-0614, Vol. 45, Nº. 3, 2022
• Idioma: español
• DOI: 10.3989/redc.2022.3.1883
• Títulos paralelos:
  • Web communication of non-financial information in the companies of four European stock indices
• Enlaces
  • Texto completo
• Resumen
  • español

    Tanto la Agenda 2030 de la ONU como la Directiva 2014/95/UE han impulsado la divulgación de información sobre indicadores no financieros y la hacen obligatoria para todas las empresas y entidades de interés público (EIP). Por tanto, las empresas de los índices bursátiles europeos deben comunicar la información reconocida con las siglas ESG, la medioambiental (Environmental), la social (Social) y la de Gobernanza (Governance). Además, las Tecnologías de la Información y Comunicación (TIC) permiten la divulgación de dicha información a través de las webs y su comunicación a los stakeholders. A partir de esta premisa, esta investigación tiene como objetivo evaluar la divulgación web de la información no financiera por parte de las empresas de cuatro índices bursátiles europeos (IBEX35, AEX25, DAX30 y CAC40) por medio de un estudio exploratorio, descriptivo y analítico de la información ESG y mediante un análisis de cumplimiento normativo. Los resultados revelan la existencia de una información dispersa, incompleta, divulgada en medidas heterogéneas y con importantes diferencias entre las empresas europeas en cuanto a la divulgación en los sitios web, así como en el posible margen para mejorarla y las limitaciones en cuanto al alcance de verificabilidad de la ESG.

  • English

    Both the UN 2030 Agenda and Directive 2014/95 / EU have promoted the disclosure of information on non-financial indicators and make it mandatory for all companies and public interest entities (EIP). Therefore, the companies of the European stock indexes must communicate the information recognized by the acronyms ESG, the environmental (Environmental), the social (Social) and the Governance (Governance). In addition, Information and Communication Technologies (ICT) allow the dissemination of said information through the websites and its communication to stakeholders. Based on this premise, this research aims to evaluate the web disclosure of non-financial information by companies of four European stock indices (IBEX35, AEX25, DAX30 and CAC40) by means of an exploratory, descriptive and analytical study of ESG information and through a regulatory compliance analysis. The results reveal the existence of scattered, incomplete information, disclosed in heterogeneous measures and with important differences between European companies in terms of disclosure on websites, as well as the possible margin to improve it and the limitations regarding the scope of verifiability of the ESG.

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