Esperanza Calvo-Centeno | Enrique Gragera-Pizarro | Eva Romero-Ramos | Eva Ropero-Moriones
JEL classification: M480, M410, Q560, M210;
Keywords: Directive 2014/95/EU, Sustainable Development Goals, SDGs, Thematic Content Analysis, Legitimacy Theory;
Abstract: he purpose of this research is to examine the non-financial key performance indicators contemplated in Directive 2014/95/EU through the prism of the Sustainable Development Goals (SDGs).
To do this, the presence of the indicators contemplated in the United Nations 2030 Agenda in
the non-financial information disclosed by the groups of companies listed in the Spanish IBEX 35
index in the years 2017 and 2019 has been analyzed. The obtained results show an increase in
the presence of SDGs in the non-financial reports of IBEX35 listed companies. Furthermore, the
statistical analysis reveals that there are no significant differences in the number of SDGs incorporated as non-financial key performance indicators between the different business sectors. The
methodology used in this research also constitutes a tool that can be used to learn about the
implementation of social and environmental policies in other companies.