Análise dos modelos de integración da información financeira e non financeira nos grupos cotizados do IBEX 35

Since 2018, the obligation to prepare the non-financial information statement (NFI) has been revolutionizing the way in which large Spanish companies structure all their corporate information. Our research aims to identify the new financial and non-financial information integration models in the praxis of the groups listed on the IBEX 35. The reports referring to 2018 have been analyzed: accounting or financial in the strict sense, i.e. audited consolidated annual accounts and management reports –including the NFI statement–, and non-financial, i.e. integrated and/or sustainability reports. The results obtained evidence a high level of reporting dispersion. Three basic reporting models and up to seven alternative subcategories have been identified. Other results show the rise of the integrated report to the detriment of the sustainability report, the conversion of these voluntary or non-financial reports into legal or partially legal reports, and the constraints regarding the scope of the NFI statement´s verifiability.
esde 2018, a obriga de elaborar o estado de información non financeira (EINF) está revolucionando a forma en que as grandes compañías españolas estruturan toda a súa información corporativa. A nosa investigación ten como obxectivo identificar os novos modelos de integración da información financeira e non financeira na praxe dos grupos cotizados do IBEX 35. Analizáronse os informes referidos ao exercicio 2018: financeiros en sentido estrito, isto é, contas anuais consolidadas e informes de xestión –incluído o EINF– e non financeiros, é dicir, informes integrados e/ou memorias de sustentabilidade. Os resultados obtidos evidencian un alto nivel de dispersión informativa. Identificáronse tres modelos básicos e ata sete subcategorías alternativas. Outros resultados mostran o auxe do informe integrado en detrimento do informe de sustentabilidade, a transformación destes informes non financeiros ou voluntarios en informes legais ou parcialmente legais, ou as limitacións do alcance da verificabilidade do EINF.