La información sobre diversidad e inclusión en las empresas europeas: evolución y características

  1. Isabel María García-Sánchez 1
  2. Beatriz Aibar-Guzmán 2
  3. Cristina Aibar-Guzmán 2
  1. 1 Universidad de Salamanca
    info

    Universidad de Salamanca

    Salamanca, España

    ROR https://ror.org/02f40zc51

  2. 2 Universidade de Santiago de Compostela
    info

    Universidade de Santiago de Compostela

    Santiago de Compostela, España

    ROR https://ror.org/030eybx10

Revista:
Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896 2792-8306

Ano de publicación: 2023

Número: 485-486

Páxinas: 139-172

Tipo: Artigo

DOI: 10.51302/RCYT.2023.16811 DIALNET GOOGLE SCHOLAR

Outras publicacións en: Revista de Contabilidad y Tributación. CEF

Objetivos de desarrollo sostenible

Resumo

El objetivo de este trabajo es el análisis de la divulgación de información sobre diversidad e inclusión en los estados de información no financiera o de sostenibilidad para una muestra de empresas europeas con el objetivo de determinar las estrategias divulgativas de las compañías en relación con la materialidad de la información divulgada, medida por su relevancia, normalización, integridad y fiabilidad. Los resultados obtenidos ponen de manifiesto que la divulgación de información sobre diversidad e inclusión ha tenido una evolución positiva a lo largo del periodo analizado (2011-2020), al igual que la normalización, la fiabilidad y la integridad. También ha aumentado de forma importante la relevancia de la información divulgada. En todos los casos, el incremento es más significativo a partir de 2017, coincidiendo con la publicación de las Directrices sobre la presentación de informes no financieros (2017/C 215/01), lo que denota la influencia positiva que estas guías han tenido en el impacto de la Directiva de información no financiera (2014/95/UE) en la utilidad de la información empresarial en materia de sostenibilidad. La evidencia obtenida es de utilidad práctica tanto para las empresas como para los reguladores y otras organizaciones de cara a conocer el cumplimiento por parte de las grandes compañías europeas de las diferentes normativas en materia de diversidad e inclusión, así como su posición frente a la estrategia de igualdad de género impulsada por la Comisión Europea y las metas establecidas en el Objetivo de Desarrollo Sostenible 5 de la Agenda 2030.

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