Comunicación web de información no financiera en las empresas de cuatro índices bursátiles europeos

Herenia  Gutiérrez Ponce; Núria  Arimany Serrat; Julián  Chamizo González

doi:10.3989/redc.2022.3.1883

Autores/as

Herenia Gutiérrez Ponce Universidad Autónoma de Madrid https://orcid.org/0000-0002-4894-7039
Núria Arimany Serrat Universitat de Vic, Universitat Central de Catalunya https://orcid.org/0000-0003-0323-6601
Julián Chamizo González Universidad Autónoma de Madrid https://orcid.org/0000-0001-7833-7859

DOI:

https://doi.org/10.3989/redc.2022.3.1883

Palabras clave:

Información no-financiera, sitio web, análisis de cumplimiento, empresas europeas, informes de sostenibilidad, transparencia

Resumen

Tanto la Agenda 2030 de la ONU como la Directiva 2014/95/UE han impulsado la divulgación de información sobre indicadores no financieros y la hacen obligatoria para todas las empresas y entidades de interés público (EIP). Por tanto, las empresas de los índices bursátiles europeos deben comunicar la información reconocida con las siglas ESG, la medioambiental (Environmental), la social (Social) y la de Gobernanza (Governance). Además, las Tecnologías de la Información y Comunicación (TIC) permiten la divulgación de dicha información a través de las webs y su comunicación a los stakeholders. A partir de esta premisa, esta investigación tiene como objetivo evaluar la divulgación web de la información no financiera por parte de las empresas de cuatro índices bursátiles europeos (IBEX35, AEX25, DAX30 y CAC40) por medio de un estudio exploratorio, descriptivo y analítico de la información ESG y mediante un análisis de cumplimiento normativo. Los resultados revelan la existencia de una información dispersa, incompleta, divulgada en medidas heterogéneas y con importantes diferencias entre las empresas europeas en cuanto a la divulgación en los sitios web, así como en el posible margen para mejorarla y las limitaciones en cuanto al alcance de verificabilidad de la ESG.

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