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Analysis of IBEX-35 Listed Companies: Recent CSR Reports and Behavior of the Main Indicators. Existence of a Proportional Relationship between Greenwashing and Deficient CSR Reports

In: Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes

Author

Listed:
  • Cristina Chueca Vergara
  • Luis Ferruz Agudo

Abstract

Currently, environmental concern, as well as other issues such as corporate social responsibility (CSR) or socially responsible investment, is leading many companies to implement “greenwashing” behaviors. In this chapter, the factors concerning “greenwashing” will be analyzed, and the relationship between those behaviors and deficient sustainability reports will be examined. This study will be approached from the point of view of the Spanish reality, paying special attention to listed companies, specifically to those which are listed on the IBEX 35 Index. In order to achieve that objective, this chapter analyzes the sustainability reports of six companies listed on the IBEX 35 Index belonging to different sectors: energy, oil, consumer goods, financial services, basic materials, industry and construction, and technology and telecommunications. Moreover, greenwashing in plastic industry will be analyzed. Finally, we draw conclusions about the relationship between “greenwashing” and CSR.

Suggested Citation

  • Cristina Chueca Vergara & Luis Ferruz Agudo, 2024. "Analysis of IBEX-35 Listed Companies: Recent CSR Reports and Behavior of the Main Indicators. Existence of a Proportional Relationship between Greenwashing and Deficient CSR Reports," World Scientific Book Chapters, in: Cheng Few Lee & Alice C Lee & John C Lee (ed.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives In 4 Volumes, chapter 66, pages 2089-2120, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789811269943_0066
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    Keywords

    Financial Accounting; Financial Auditing; Mutual Funds; Hedge Funds; Asset Pricing; Options; Portfolio Analysis; Risk Management; Investment Analysis; Momentum Analysis; Behavior Analysis; Futures; Index Futures; CDCs; Financial Econometrics; Statistics; Financial Derivatives; Financial Accounting;
    All these keywords.

    JEL classification:

    • G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
    • G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates
    • G1 - Financial Economics - - General Financial Markets
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • G3 - Financial Economics - - Corporate Finance and Governance

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