L’Assurance de l’information non financière en Espagne
DOI :
https://doi.org/10.17533/udea.rc.n79a01Mots-clés :
Information non financière, Directive 2014/95/UE, loi 11/2018, assurance obligatoire, assureurRésumé
Par la Directive 2014/95/UE, l’Union Européenne a établi de nouvelles exigences en matière de publication d’informations non financières (INF). La loi espagnole 11/2018 étend ces exigences en imposant une vérification externe obligatoire des INF. Il s’agit d’une étude pionnière en Espagne, car elle a été menée au cours de la première année où la vérification externe est obligatoire. L’objectif de ce document est d’analyser si les entreprises espagnoles cotées en bourse respectent cette exigence, et de comparer les pratiques d’assurance avant et après l’entrée en vigueur de la loi. Nos résultats indiquent que certaines entreprises n’adoptent toujours pas l’assurance externe malgré le fait qu’elle soit obligatoire. Nous ne trouvons pas d’association significative entre le choix du type d’assureur et l’entrée en vigueur de la loi, mais ce choix dépend de certaines caractéristiques de l’entreprise. D’autre part, nous constatons que l’application de la loi et le type d’assureur sont associés à certaines caractéristiques de la garantie.
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