For most of the world’s largest companies, reporting on non-financial information appears to be a continuing trend.
Communication of social and environmental dimensions of the company plays a key role in the sustainable development of organizations, and therefore should be investigated more in depth.
The aim of this empirical study is to analyse the extent to which Eurozone companies report on CSR indicators, according to the Integrated Scorecard Taxonomy Scoreboard of the Spanish Accounting and Business Association (AECA), and the factors that can influence its use.
A content analysis was conducted on the annual sustainability reports on the websites of 306 Eurozone companies listed in the STOXX Europe 600.
The results revealed an intensive use of corporate governance indicators, a moderate disclosure of environmental key performance indicators (KPIs), and a low use of social indicators. Our study also showed that there is an influence of sector, and the listing in DJSI on the extent of sustainability reporting