El formato electrónico único europeo y la información sobre responsabilidad digital corporativa

  1. Enrique Bonsón 1
  1. 1 Universidad de Huelva
    info

    Universidad de Huelva

    Huelva, España

    ROR https://ror.org/03a1kt624

Journal:
Economistas

ISSN: 0212-4386

Year of publication: 2024

Issue: 183

Pages: 171-176

Type: Article

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Abstract

This article reviews the transformation of financial information since the introduction of the PGC, highlighting the relevance of the XBRL standard, the different taxonomies developed in the context of XBRL Spain, the implementation of the European Single Electronic Format, the creation of the single access point and the AECA and EFRAG initiatives to digitize non-financial information. Subsequently, the importance of transparency and disclosure in the field of corporate digital responsibility is highlighted, a proposal for an information framework is presented and the inclusion of a new (D)igital dimension in European Sustainability Reporting Standards is suggested.

Data source: Dialnet