Bollas-Araya, Helena María; Sierra-García, Laura(Universidad Antioquia, 2021-12)
[EN] By means of the Directive 2014/95/EU, the EU established new requirements regarding the disclosure of non-financial information (NH). The Spanish Act 11/2018 expands these requirements, imposing mandatory external ...
Sierra-García, Laura; García-Benau, María Antonia; Bollas-Araya, Helena María(MDPI AG, 2018-09)
[EN] Spain is one of the European countries that is the most strongly committed to the presentation of non-financial information. In 2017, Spain adapted its legislation to Directive 2014/95/EU through Royal Decree-Law ...
García-Benau, María-Antonia; Bollas-Araya, Helena María; Sierra-García, Laura(Elsevier, 2022)
[ES] La Directiva 2014/95/UE impone nuevos requisitos en cuanto a la divulgación de información no financiera
(IFN). El objetivo de este trabajo es analizar la IFN divulgada por las empresas cotizadas españolas. Se trata
de ...
Sierra-García, Laura; Bollas-Araya, Helena María; García Benau, María Antonia(Emerald, 2022-05-25)
[EN] Purpose This paper aims to investigate the relationship between corporate reporting on issues related to the Sustainable Development Goals (SDG) and the quality of non-financial information (NFI) corroborated by ...