In what measure do non-financial information statements help in measuring the contribution to the sustainable development goals of companies? Case study of companies in Gipuzkoa

Beñat Herce Lezeta, Aitor Oviedo Madrid and Sara Segura Querol

Cuadernos de Gestión, 2024

Abstract: [EN] Large Spanish companies are required to report their Non-financial Information Statements (NFIS) since the enactment of Law 11/2018. These reports include relevant information about the level of sustainability of the business activities throughout their entire value chain. This work is confined to the territory of Gipuzkoa and its aim is to study if the information contained in the NFISs of Gipuzkoa is valid for measuring the impact of companies in the territory, using Sustainable Development Goals (SDGs) and the dimensions defined in Law 11/2018. In this sense, we propose a structure of indicators to be analysed in the NFISs, called map of non-financial information indicators and built with those indicators that are reported to a larger extent by the companies. Below, two indexes are built for measuring transparency and impact using data obtained in the indicators. Finally, a matrix is built and companies are ranked according to their values in both indexes. The ranking in the matrix shows the performance of each company in terms of sustainability. Likewise, we conclude that while some areas of sustainability are well represented by the indicators that are analysed, the scarcity and heterogeneity of the information contained in the NFISs makes it hard to measure the impact in others, as well as in some SDGs.

Keywords: NFIS; sustainability; measuring the impact; map of indicators; SDG; global reporting initiative; EINF; sostenibilidad; medición de impacto; mapa de indicadores; ODS (search for similar items in EconPapers)
Date: 2024
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