[EN] The preparation of the sustainability report of an engineering project is, nowadays, a common practice in all important companies in the ICT sector. The engineers that we form today in the universities should, definitely, ...
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 ...
Ibáñez-Forés, Valeria; Martínez-Sánchez, Virginia; Valls-Val, K.; Bovea, María D.(Elsevier, 2023-01)
[EN] The aim of this study is to determine whether it is possible to calculate indicators capable of measuring the social performance of organisations from the information that they are currently communicating in their ...
Bovea, María D.; Perez-Belis, Victoria; Torca-Adell, Laura; Ibáñez-Forés, Valeria(Elsevier, 2021-10)
[EN] Corporate reports containing non-financial information are the main tool that organisations can use to communicate information concerning their sustainability performance to their stakeholders. The use of graphic media ...
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 ...