Sustainability reporting using integrated reporting and sustainable development goals (sdg). the case of ibex 35 companies

Abstract

Abstract: In this paper there is a general glimpse in the Integrated Reporting and in the Sustainable Development Goals as tools for sustainability reporting. In the second part we offer an analysis of the application of both guidelines in the case of the companies included in the IBEX 35 of the Spanish stock exchange market. Purpose: The purpose of this paper is to outline two general landmarks of sustainability reporting: Integrated Reporting (IR) and Sustainable Development Goals (SDG), and offer a general glimpse about their use in the case of the companies included in the IBEX 35. Design/methodology/approach: The approach is to outline a presentation of IR and SDG, and make a review of their use for a set of outstanding Spanish companies. Originality/value: This paper offers a general view on a subject that is a challenge for entities oriented to the implementation of sustainability in their values and also in their reporting.