Información no financiera y globalización empresarial

Abstract

We analyse the format of non financial information disclosed by Spanish listed companies in IBEX 35. We also study the reasons to disclose this non financial information from a sample of internationalised non listed companies which invest mainly in South America. This is a way to have the two point of views about non financial information: external (format) and internal (reasons) from internationalised listed and non listed companies. We conclude that listed companies tend to assume some homogeneous practices; that we are far from counting with financial and non financial information together, and that for non listed companies it is still costly the publication of non financial information if it is not required.