Aseguramiento de la información no financiera en España

Helena María Bollas Araya; Laura Sierra-García

doi:10.17533/udea.rc.n79a01

Autores/as

Helena María Bollas Araya Universitat Politècnica de València https://orcid.org/0000-0001-8266-3622
Laura Sierra-García Universidad Pablo de Olavide https://orcid.org/0000-0001-8880-0683

DOI:

https://doi.org/10.17533/udea.rc.n79a01

Palabras clave:

Información no financiera, Directiva 2014/95/UE, Ley 11/2018, aseguramiento obligatorio, aseguradores

Resumen

Mediante la Directiva 2014/95/UE, la UE estableció nuevos requisitos sobre la divulgación de información no financiera (INF). La Ley española 11/2018 amplía estos requisitos, imponiendo la obligatoriedad de la verificación externa de la IFN. Este es un estudio pionero en España, ya que se ha realizado durante el primer año en el que la verificación externa es obligatoria. El objetivo de este trabajo es analizar si las empresas cotizadas españolas cumplen con este requisito y comparar las prácticas de aseguramiento antes y después de la entrada en vigor de la Ley. Nuestros resultados indican que algunas empresas siguen sin adoptar la verificación externa a pesar de ser obligatoria. No encontramos una asociación significativa entre la elección del tipo de asegurador y la entrada en vigor de la Ley, pero esta elección depende de algunas características de la empresa. Por otro lado, encontramos que la aplicación de la Ley y el tipo de asegurador están asociados con algunas características del aseguramiento.

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