Relevancia de la comunicación y verificación de la información sobre sostenibilidad en la industria manufacturera en Europa
DOI:
https://doi.org/10.51302/rcyt.2025.24191Palabras clave:
rentabilidad financiera, información de sostenibilidad, verificación de sostenibilidad, CSR desempeño, industria manufacturera, Europa, Directiva (UE) 2022/2464 del Parlamento Europeo y del Consejo, Reglamento Delegado (UE) 2023/2772 de la ComisiónResumen
La revelación de la información sobre sostenibilidad ha experimentado una significativa transformación los últimos años. Las nuevas demandas de información surgen de las expectativas de los grupos de interés, cuya participación activa es crucial para cumplir con estas necesidades. En este contexto, la verificación de la información sobre sostenibilidad se convierte en un aspecto de suma importancia para garantizar la calidad de la información emitida en esta materia. Así, la verificación de la información sobre sostenibilidad busca mantener los mismos estándares de auditoría que la de la información financiera. Este estudio pretende profundizar en el proceso de verificación sobre sostenibilidad, detallando las características de cada una de las fases. Aun así, existen aspectos del proceso que aún no están completamente esclarecidos en la literatura actual. Por tal motivo, este trabajo tiene como objetivo responder a dos cuestiones clave: qué impacto tiene la divulgación de información sobre sostenibilidad en el desempeño financiero de las empresas y cómo el desempeño en sostenibilidad influye en la calidad de la verificación. Para ello, se aplicó la metodología de datos de panel a una muestra de 578 empresas manufactureras europeas durante el periodo 2018-2023. Los resultados muestran que las empresas con mayor desempeño en sostenibilidad tienden a una verificación de mayor calidad y, además, una mayor divulgación de esta información impacta positivamente en la rentabilidad de los propietarios-inversores.
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