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Garapen Iraunkorrerako Helburuei buruzko informazio ez-finantzarioa osatzea Espainian. Ingurumen ataleko informazioaren azterketa lau sektoretako enpresetan

Author

Listed:
  • Óscar García-Vaquerizo

    (GISA taldea)

  • Javier Corral-Lage

    (UPV/EHU Enpresa eta Ekonomia Fakultatea, Finantza Ekonomia I Saila)

  • Noemí Peña-Miguel

    (UPV/EHU Enpresa eta Ekonomia Fakultatea, Finantza Ekonomia I Saila)

  • Ainhoa Saitua-Iribar

    (UPV/EHU Enpresa eta Ekonomia Fakultatea, Finantza Ekonomia I Saila)

Abstract

Espainian, enpresa handienak behartuta daude informazio ez-finantzarioa azaltzeko agiri bat osatzera. Artikulu honen helburua da, Edukiaren Analisiaren bidez, ingurumen-dibulgazioaren maila neurtzea lau sektoretan. Aurkitzen diren indarguneek orientazio gisa balioko dute beste enpresa batzuen dibulgazioa hobetzeko. Eta ahulguneei buruzko informazioa arautzaileei lagungarri izango zaie informazioaren garrantzia eta alderagarritasuna sustatuko dituzten arauak garatzeko. Batez besteko dibulgazio-maila erdikotzat edo ontzat jo badaiteke ere, aztertutako enpresa guztiek ez dute legeak eskatzen dituen eduki guztien berri eman. Interesdunek bere erabakiak hartzerakoan erabiltzen duten informazio ez-finantzarioaren erabilgarritasuna hobetzeko, oraindik hobeto azaldu beharreko ingurumenari buruzko informazio-atalak daude.

Suggested Citation

  • Óscar García-Vaquerizo & Javier Corral-Lage & Noemí Peña-Miguel & Ainhoa Saitua-Iribar, 2022. "Garapen Iraunkorrerako Helburuei buruzko informazio ez-finantzarioa osatzea Espainian. Ingurumen ataleko informazioaren azterketa lau sektoretako enpresetan," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 102(02), pages 242-269.
    • Handle: RePEc:ekz:ekonoz:2022211
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    More about this item

    Keywords

    Garapen Iraunkorrerako Helburuak (GIH); Ingurumen-arloa Kudeatzeko Sistemak (IKS); gizarte erantzukizuna; informazio ez-finantzarioa;
    All these keywords.

    JEL classification:

    • D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • Q5 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics

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