Estudiamos el formato de la información no financiera publicada por las empresas que cotizan en el IBEX-35, y los motivos para publicarla en una muestra de empresas seleccionadas cuyo principal destino de inversión es Latinoamérica. Se constata que dentro de la heterogeneidad predominante se tiende hacia la homogeneización de la información no financiera por parte de las empresas cotizadas; que aún no existe un formato único para información financiera y no financiera; y, por último, que para las empresas no cotizadas, la función coste-beneficio de publicación de información no financiera aún no es positiva.


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