IntelliPaper
Abstract
When in 2018, the legislator established the obligation to prepare the Non-Financial Information Statement (EINF), it revolutionized the way of structuring the contents of the Annual Report. It was the first time that it was legislated, in Spain, the presentation of sustainability information. Our research aims to identify the way to present non-financial information in Spanish listed groups since then, in order to propose improvements in the presentation. The main conclusion is that greater value must be given to sustainability within the organization, not only in the issuance of the EINF, but also in the organizational design.
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Conflict of Interest
The authors declare no conflict of interest.
Ethical Approval
Not applicable
Data Availability
The datasets used in this study are openly available at [repository link] and the source code is available on GitHub at [GitHub link].
Funding
This work did not receive any external funding.
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