Corporate reporting on sustainability: preparation and assurance - infoSOST

Reference of the Group:

GIUV2025-643

 
Description of research activity:
InfoSOST is a research group that focuses its attention on the preparation and verification of sustainability information. It aims to analyze the different regulatory frameworks in this area, their updating and interoperability and how economic agents are using them. The pillars of ESG (environmental, social and governance) are fundamental and within the framework of the Sustainable Development Goals (SDG) promoted by the United Nations through the 2030 Agenda they have been applied by companies, as well as the Global Reporting initiative, Integrated Information or the Carbon Disclosure Project, among other voluntary initiatives. The regulation of sustainability information in Europe issued in 2023 will mean that many companies will have to apply mandatory rules at regional level to prepare their sustainability information (the ESRS). At the international level, new standards have emerged in 2023 (IFRS S) which will predictably have the support of a growing number of capital markets. Between both sets of regulations it is expected that there will be interoperability, although differences will persist, which ensures a lively field of study that is fully up-to-date in the face of...InfoSOST is a research group that focuses its attention on the preparation and verification of sustainability information. It aims to analyze the different regulatory frameworks in this area, their updating and interoperability and how economic agents are using them. The pillars of ESG (environmental, social and governance) are fundamental and within the framework of the Sustainable Development Goals (SDG) promoted by the United Nations through the 2030 Agenda they have been applied by companies, as well as the Global Reporting initiative, Integrated Information or the Carbon Disclosure Project, among other voluntary initiatives. The regulation of sustainability information in Europe issued in 2023 will mean that many companies will have to apply mandatory rules at regional level to prepare their sustainability information (the ESRS). At the international level, new standards have emerged in 2023 (IFRS S) which will predictably have the support of a growing number of capital markets. Between both sets of regulations it is expected that there will be interoperability, although differences will persist, which ensures a lively field of study that is fully up-to-date in the face of the climate and social justice challenges facing the planet. In terms of the verification of sustainability information, there is also a regulation that has been applied in the past, voluntarily or even mandatory for some Spanish companies since 2018, for example. Likewise, both at the international level with the ISSA 5000 and at the European level, new regulatory developments are expected to apply to companies that submit their sustainability information to external assurance in the next few years. The team of researchers that make up this group is specialized in the study of the preparation and supervision of non-financial information and has already carried out numerous works on this subject, both in terms of academic research in prestigious journals, and through articles, webinars or courses for dissemination looking for a necessary work of practical and applied transfer, as well as through teaching innovation in the classrooms to make it easier for the professionals of the future we are training to be aware of these advances.
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Web:

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Scientific-technical goals:
  • Evolucion normativa de la informacion de sostenibilidad y su verificacion
  • Preparacion y verificacion de la informacion de sostenibilidad
 
Research lines:
  • Regulations on sustainability information and its verification.We are living in times of regulatory effervescence, with numerous initiatives seeking to guide companies towards more responsible behaviour in terms of climate, biodiversity, limited natural resources, and their relationships with employees, society and other stakeholders.
  • Preparation and verification of sustainability information.Our research aims to identify the motivations and effects of the use of different sustainability reporting initiatives, whether voluntary or mandatory, by companies or public entities.
 
Group members:
Name Nature of participation Entity Description
ANA ZORIO GRIMADirectorUniversitat de València
Research team
MARIA DEL SOL CALABOR PRIETOMemberUniversitat de València
ESTEBAN PALACIOS RONDAMemberUniversitat de València
MARIA ESCRIVA BELTRANMemberUniversitat de València
GUILLERMO MATEU BARTOLOMEMemberUniversitat de València
JAVIER AYUSO ESTELLESMemberUniversitat de València
ANDREEA HANCU BUDUIMemberUniversitat de València
MARIA ANGELES ALCAIDE GONZALEZMemberUniversitat de València
RUBEN PORCUNA ENGUIXCollaboratorUniversitat de València
PALOMA MERELLO GIMENEZCollaboratorUniversitat de València
JOSÉ BERBEL VERACollaboratorUniversitat de València
 
CNAE:
  • -
  • -
 
Associated structure:
  • Accountancy