Aseguramiento de la información no financiera en España

Helena María Bollas Araya; Laura Sierra-García

doi:10.17533/udea.rc.n79a01

Autores

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

Palavras-chave:

Informação não financeira, Diretiva 2014/95/UE, Lei 11/2018, asseguramento obrigatório, asseguradores

Resumo

Mediante a Diretiva 2014/95/UE, a UE estabeleceu novos quesitos sobre a divulgação de informação não financeira (INF). A lei espanhola 11/2018 amplia estas exigências, impondo a obrigatoriedade da verificação externa da INF. Este é um estudo pioneiro na Espanha, dado que tem se realizado durante o primeiro ano no que a verificação externa é obrigatória. O objetivo deste trabalho é analisar se as empresas espanholas listadas cumprem com este requisito e comparar as práticas de asseguramento antes da entrada em vigor da lei e depois. Nossos resultados mostram que algumas empresas seguem sem adotar a verificação externa embora seja obrigatória. Não se encontra uma associação significativa entre a eleição do tipo de assegurador e a entrada em vigor da lei, mas esta eleição depende de algumas características da empresa. Por outro lado, encontramos que a aplicação da lei e o tipo de assegurador estão associados com algumas características da garantia.

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