Non-financial information and its contribution to the achievement of each Sustainable Development Goal (SDG) are … there is greater homogeneity in the disclosure of non-financial information in the Spanish banking sector following the … the SDGs. To do so, the non-financial information reports of 12 Spanish banks are analyzed, completing a comparative …

provided by sustainability reports. Non-financial information helps investors and other interested users in making the right … to highlight the contribution of non-financial information in ensuring the sustainability of the activity of economic … entities. In order to achieve the proposed goal, the concepts regarding non-financial information, sustainability, corporate …

Non-financial information and its contribution to the achievement of each Sustainable Development Goal (SDG) are … there is greater homogeneity in the disclosure of non-financial information in the Spanish banking sector following the … the SDGs. To do so, the non-financial information reports of 12 Spanish banks are analyzed, completing a comparative …

environmental uncertainty, the relevance of non-financial information increases. However, the relevance of financial information … continues to outstrip that of non-financial information. The results also suggest that financial information and non-financial … information are complementary, and not substitutes, and can be used simultaneously in different situations. These results have …