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; 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 ...