Abstract:

Nowadays, the economic and financial performance of companies depends on the incorporation of sustainability strategies and the fight against climate change in the business model of companies. This paper shows the development of a methodology for the incorporation of sustainability reporting analysis in accounting and economics courses. The current boom in non-financial reporting arises from the transposition of Directive (EU) 2022/2464 into Spanish law. The methodology presents two main blocks of analysis, the first block is based on the identification of the occurrence of the materiality aspects presented through the materiality matrices or material issues maps published in the sustainability reports. The second block analyses the relevance of these material aspects grouped into three main areas: social, economic and environmental. The results of these analyses will be presented in non-financial information reports presented in the year 2022 by companies belonging to the IBEX 35 of the Spanish energy sector.

Keywords:

Non-financial reports, sustainability reports, IBEX35, energetic sector.