Empirical research on relationships between financial and socio-environmental information provided by companies in Argentina

Abstract

This research work was carried out within the framework of a project called "Interrelation of financial accounting and socio-environmental information". The objective of this paper is to detect, through empirical research, information that must be provided in both Financial Statements and socio-environmental reports, for the same entity and for the same period, analyzing how this information is presented and interrelated. We have selected companies listed on the Buenos Aires Stock Exchange that were components of the MERVAL index in the year 2015. Focusing on the social area, mainly on "staff training", a critical analysis of the results shows that the information provided is not comparable, scarcely relative and difficult to access because of being distributed in different reports. We intend to continue analyzing Argentine companies in order to elaborate improvement proposals for information integration.