Los Objetivos de Desarrollo Sostenible y las Grandes Empresas Españolas: Un análisis de su Compromiso a partir de su Reporte No Financiero
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Publicado
11-01-2024
Domingo Martínez-Martínez
Paula Isabel Rodríguez Castro
Francisco Javier Andrades Peña
Jesús Sierra Blanco
https://orcid.org/0000-0002-6330-316X
Paula Isabel Rodríguez Castro
Francisco Javier Andrades Peña
Jesús Sierra Blanco
Resumen
El presente trabajo tiene como principal objetivo evaluar el nivel de compromiso con los Objetivos de Desarrollo Sostenible (ODS) de las grandes empresas españolas a partir de la información contenida en sus Estados de Información No Financiera (EINF) y las cartas de sus presidentes e identificar los posibles factores explicativos asociados a la propia organización. Para ello se ha contado con una muestra equilibrada de 58 compañías españolas, 29 cotizadas y 29 no cotizadas, en el ejercicio 2019. Los resultados obtenidos ponen de relieve: i) la mayor preocupación que despiertan los ODS entre las empresas expuestas en los mercados bursátiles y aquellas que son de mayor tamaño; ii) la importancia de contar con consejos de administración diversos, que integren el mayor número de intereses posibles así como aquellos valores y principios que se atribuyen de forma intrínseca a las mujeres; y iii) el mayor énfasis en aquellos ODS relacionados con aquellas temáticas ya conocidas por este tipo de organizaciones, gracias a su mayor experiencia en el reporting no financiero, publicando documentos como los informes de responsabilidad social corporativa o las memorias de sostenibilidad.
Cómo citar
Martínez-Martínez, D., Rodríguez Castro, P. I., Andrades Peña, F. J., & Sierra Blanco, J. (2024). Los Objetivos de Desarrollo Sostenible y las Grandes Empresas Españolas: Un análisis de su Compromiso a partir de su Reporte No Financiero. Cuadernos De Gestión, 24(1), 85–97. https://doi.org/10.5295/cdg.231911dm
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Keywords
Objetivos de Desarrollo Sostenible, Agenda 2030, Estados de Información No Financiera, España
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