Transparencia de la información no financiera en las empresas del IBEX35 y del DAX30: el nuevo reporting integrado

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

     Universidad Autónoma de Madrid

     Madrid, España

     
  2. [2] Universidad de Vic - Universidad Central de Cataluña, España
• Localización: Contaduría y administración, ISSN 0186-1042, ISSN-e 2448-8410, Vol. 67, Nº. 1, 2022
• Idioma: español
• Títulos paralelos:
  • Transparency of non-financial information in IBEX35 and DAX30 companies: the new integrated reporting
• Enlaces
  • Texto completo (pdf)
• Dialnet Métricas: 2 Citas
• Resumen
  • español

    Esta investigación analiza la transparencia web de la información no financiera de las empresas que cotizan en el principal índice bursátil español (IBEX35) y el principal índice bursátil alemán (DAX30) y su comunicación a los stakeholders. El estudio responde a la demanda de información no financiera, transparente y de calidad en las Empresas de Interés Público (EIP) europeas. Busca las relaciones entre indicadores financieros y la transparencia en la comunicación Web de la información ambiental, social y de gobernanza ASG (Environmental Social Governance) de las empresas que conforman las dos Bolsas de Valores europeas. Se trata de un estudio empírico tanto descriptivo como inferencial sobre el cumplimiento normativo mediante el análisis de la información no financiera que comunican en las páginas webs las 65 empresas cotizadas y su validez para elaborar el futuro Cuadro-Integrado-deIndicadores-CII-FESG o el Estado no financiero. Además, para investigar si las empresas que mejor comunican dicha información son también las más eficientes económicamente se ha utilizado la información económico-financiera de la base de datos ORBIS. Los resultados muestran una relación significativa entre los indicadores financieros (rentabilidad económica y rentabilidad financiera) y la transparencia de los indicadores no financieros de dichas empresas

  • English

    This research analyzes the transparency web of the non-financial information of companies listed on the main Spanish stock market index (IBEX35) and the main German stock market index (DAX30) and their communication to stakeholders. The study responds to the demand for non-financial, transparent and quality information in European Public Interest Entities (PIE). It seeks the relationships between financial indicators and transparency in the web communication of Environmental, Social and Governance information (ESG) of the companies that make up the two European Stock Exchanges. This is an empirical study descriptive and inferential on regulatory compliance through the analysis of the nonfinancial information communicated on the websites by the 65 listed companies and its validity to prepare the future Integrated-Indicator-Table-CII-FESG or the non-financial statement. In addition, to investigate whether the companies that best communicate this information are also the most economically efficient, the economic-financial information from the ORBIS database has been used. The results show a significant relationship between the financial indicators (economic profitability and On Assets and Return on Equity) and the transparency of the non-financial indicators of these companies.

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