Non-financial reporting in Spain. The effects of the adoption of the 2014 EU Directive

  1. María Antonia García Benau 1
  2. Helena María Bollas Araya 2
  3. Laura Nieves Sierra García 3
  1. 1 Universitat de València
    info

    Universitat de València

    Valencia, España

    ROR https://ror.org/043nxc105

  2. 2 Universidad Politécnica de Valencia
    info

    Universidad Politécnica de Valencia

    Valencia, España

    ROR https://ror.org/01460j859

  3. 3 Universidad Pablo de Olavide
    info

    Universidad Pablo de Olavide

    Sevilla, España

    ROR https://ror.org/02z749649

Journal:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Year of publication: 2022

Volume: 25

Issue: 1

Pages: 3-15

Type: Article

DOI: 10.6018/RCSAR.392631 DIALNET GOOGLE SCHOLAR lock_openDIGITUM editor

More publications in: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Metrics

Cited by

  • Scopus Cited by: 4 (21-01-2023)
  • Dialnet Metrics Cited by: 1 (25-01-2023)
  • Web of Science Cited by: 4 (07-02-2023)

JCR (Journal Impact Factor)

(Indicator corresponding to the last year available on this portal, year 2021)
  • Year 2021
  • Journal Impact Factor: 2.342
  • Journal Impact Factor without self cites: 2.237
  • Article influence score: 0.333
  • Best Quartile: Q3
  • Area: BUSINESS, FINANCE Quartile: Q3 Rank in area: 66/111 (Ranking edition: SSCI)

SCImago Journal Rank

(Indicator corresponding to the last year available on this portal, year 2021)
  • Year 2021
  • SJR Journal Impact: 0.411
  • Best Quartile: Q3
  • Area: Accounting Quartile: Q3 Rank in area: 87/164

Índice Dialnet de Revistas

(Indicator corresponding to the last year available on this portal, year 2021)
  • Year 2021
  • Journal Impact: 1.630
  • Field: ECONOMÍA Quartile: C1 Rank in field: 6/163

CIRC

  • Social Sciences: A

Scopus CiteScore

(Indicator corresponding to the last year available on this portal, year 2021)
  • Year 2021
  • CiteScore of the Journal : 3.6
  • Area: Accounting Percentile: 76

Journal Citation Indicator (JCI)

(Indicator corresponding to the last year available on this portal, year 2021)
  • Year 2021
  • Journal Citation Indicator (JCI): 0.86
  • Best Quartile: Q2
  • Area: BUSINESS, FINANCE Quartile: Q2 Rank in area: 74/221

Abstract

The Directive 2014/95/EU imposes new requirements regarding the disclosure of non-financial information (NFI). The aim of this paper is to analyse the NFI disclosed by Spanish listed companies. This is a pioneering study in Spain, since it was conducted during the first year in which NFI disclosure was mandatory, according to the requirements of the Spanish adaptation of Directive. We determine whether decisions on NFI reporting adopted in this respect (i.e. to do so within the management report or as a separate sustainability report) depend on the company’s characteristics. In addition, we consider whether the content of such reports differs significantly. Findings show that some Spanish companies do not disclose mandatory NFI. Larger and more profitable companies, which belong to specific sectors and have a sustainability committee, are more likely to disclose this information in a sustainability report. The contents of management and sustainability reports present significant differences.

Funding information

The authors gratefully acknowledge financial support from the Ministerio de Ciencia, Innovación y Universidades (RTI2018-093423-BI00).

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