Las tendencias en los estados de información no financiera
Silvia Ayuso
Xavier Carbonell
March 2022
This study focuses on analysing the non-financial information statements (NFIs) presented regarding the 2020 financial year of the companies listed on the continuous market in 2020, to identify the trends followed in the format, verification and presentation of certain contents of the reports. A rigorous content analysis of these NFIs is conducted, based on transparent coding criteria, to examine the format of the NFIs, the reporting framework used, the verification process, the contribution to the Sustainable Development Goals, the information on the wage gap and the information on supervision and audits in the supply chain.