Relevancia de la comunicación y verificación de la información sobre sostenibilidad en la industria manufacturera en Europa

• M.ª del Pilar Casado-Belmonte ^[1] ; M.ª Carmen Martínez-Victoria ^[1]
  1. [1] Universidad de Almería

     Universidad de Almería

     Almería, España

     
• Localización: Revista de Contabilidad y Tributación. CEF, ISSN-e 2792-8306, ISSN 2695-6896, Nº 508, 2025, págs. 156-185
• Idioma: español
• DOI: 10.51302/rcyt.2025.24191
• Títulos paralelos:
  • Relevance of communication and verification of sustainability information in European manufacturing industry
• Texto completo no disponible (Saber más ...)
• Resumen
  • español

    La revelación de la información sobre sostenibilidad ha experimentado una significativa trans-formación los últimos años. Las nuevas demandas de información surgen de las expectativas de los grupos de interés, cuya participación activa es crucial para cumplir con estas necesi-dades. En este contexto, la verificación de la información sobre sostenibilidad se convierte en un aspecto de suma importancia para garantizar la calidad de la información emitida en esta materia. Así, la verificación de la información sobre sostenibilidad busca mantener los mismos estándares de auditoría que la de la información financiera. Este estudio pretende profundizar en el proceso de verificación sobre sostenibilidad, detallando las características de cada una de las fases. Aun así, existen aspectos del proceso que aún no están completamente esclare-cidos en la literatura actual. Por tal motivo, este trabajo tiene como objetivo responder a dos cuestiones clave: qué impacto tiene la divulgación de información sobre sostenibilidad en el desempeño financiero de las empresas y cómo el desempeño en sostenibilidad influye en la calidad de la verificación. Para ello, se aplicó la metodología de datos de panel a una muestra de 578 empresas manufactureras europeas durante el periodo 2018-2023. Los resultados muestran que las empresas con mayor desempeño en sostenibilidad tienden a una verificación de mayor calidad y, además, una mayor divulgación de esta información impacta positivamente en la rentabilidad de los propietarios-inversores.

  • English

    Sustainability disclosure has undergone a significant transformation in recent years. New information requirements arise from the expectations of stakeholders, whose active participation is crucial to meet these needs. In this context, the verification of sustainability information becomes an extremely important aspect to ensure the quality of sustainability reporting. Thus, the verification of sustainability information seeks to maintain the same auditing standards as for financial information. This study aims to go deeper into the sustainability verification process, detailing the characteristics of each of the phases. Even so, there are aspects of the process that are not yet fully clarified in the current literature. For this reason, this paper aims to answer two key questions: what impact does sustainability disclosure have on the financial performance of companies, and how does sustainability performance influence the quality of verification. To do so, panel data methodology was applied to a sample of 578 European manufacturing companies over the period 2018-2023. The results show that companies with higher sustainability performance tend to have higher quality verification and, in addition, higher disclosure of sustainability information has a positive impact on the profitability of owner-investors. Relevance of sustainability reporting and verification in the European manufacturing industry.

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