La verificación de los informes de sostenibilidad y su impacto en los precios bursátiles

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Publicado 11-01-2021
María Mar Miralles Quirós
José Luis Miralles Quirós
Julio Daza Izquierdo

Resumen

La publicación de la información no financiera es tendencia en las últimas décadas en las empresas cotizadas. De este hecho, surge la necesidad de aportar credibilidad a la información mediante la verificación de un profesional independiente que aporte garantía de la información publicada. Por ello, en este artículo se analiza si la verificación de las memorias de sostenibilidad influye en los precios bursátiles de las empresas del Ibex-35. Con este objetivo, se ha elaborado un análisis de contenidos que nos permite cuantificar aspectos tan relevantes como el servicio y objetivo de aseguramiento exigido por la empresa, la independencia del auditor o el resultado del proceso de verificación. Los resultados obtenidos muestran que las empresas del Ibex-35 mantienen una tendencia creciente en su compromiso social y un mayor reconocimiento a la transferencia de información verificada a los distintos stakeholders de las compañías. Además, los esfuerzos realizados por las empresas son valorados positivamente por los inversores, especialmente atendiendo al nivel de aseguramiento solicitado al proveedor de garantía del informe de sostenibilidad.

Cómo citar

Miralles Quirós, M. M., Miralles Quirós, J. L., & Daza Izquierdo, J. (2021). La verificación de los informes de sostenibilidad y su impacto en los precios bursátiles. Cuadernos De Gestión, 21(1), 47–60. https://doi.org/10.5295/cdg.201262mm
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Keywords

informes de sostenibilidad, verificación, valoración bursátil, Ibex-35

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