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Analysis of financial and non-financial information integration models in IBEX 35 listed groups

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  • Ibañez, Eva María

Abstract

Since 2018, the obligation to prepare the non-financial information statement (NFI) has been revolutionizing the way in which large Spanish companies structure all their corporate information. Our research aims to identify the new financial and non-financial information integration models in the praxis of the groups listed on the IBEX 35. The reports referring to 2018 have been analyzed: accounting or financial in the strict sense, i.e. audited consolidated annual accounts and management reports –including the NFI statement–, and non-financial, i.e. integrated and/or sustainability reports. The results obtained evidence a high level of reporting dispersion. Three basic reporting models and up to seven alternative subcategories have been identified. Other results show the rise of the integrated report to the detriment of the sustainability report, the conversion of these voluntary or non-financial reports into legal or partially legal reports, and the constraints regarding the scope of the NFI statement´s verifiability

Suggested Citation

  • Ibañez, Eva María, 2021. "Analysis of financial and non-financial information integration models in IBEX 35 listed groups," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., vol. 30(2), pages 1-29.
    • Handle: RePEc:sdo:regaec:v:30:y:2021:i:2_6
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    File URL: https://revistas.usc.gal/index.php/rge/article/view/7303
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    Keywords

    IBEX 35; Non-financial information statement (NFI statement); Management report; Sustainability report; Integrated report.;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation

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