This report analyses the evolution of the integration of sustainability in companies' activities and their commitment based on the extent to which they communicate specific social and environmental objectives.
For this purpose, the environmental and social objectives of 85 companies have been analysed, including all IBEX 35 companies and another 50 companies listed on the continuous market with the aim of:
For this purpose, the environmental and social objectives of 85 companies have been analysed, including all IBEX 35 companies and another 50 companies listed on the continuous market with the aim of:
- 1. Make known which are the environmental and social parameters that companies have set themselves
- 2. Carry out the comparison between the degree of advance of the IBEX 35 and the rest of the listed companies
- 3. Analyse how it has evolved compared to the previous year
IMPACT ON THE ENVIRONMENT
CLIMATE CHANGE
Measures to combat climate change in the short, medium and long term include the reduction of emissions (both direct emissions from business activities and indirect emissions of Scope 1 and 2 as well as Scope 3 emissions) and their decarbonisation.
CIRCULAR ECONOMY
The circular economy aims to maximise the value of resources, materials and products. For the purposes of the study, we have focused on analysing the measures currently used by companies to measure the value of resources, materials and products:
- Manage and reduce waste (zero waste programmes).
- Recover or reduce waste sent to landfill.
NATURAL CAPITAL
Natural capital objectives aim at the preservation of the ecosystem. The metrics used for their measurement are related to measures aimed at:
- Protecting biodiversity.
- Reduce water consumption or increase the use of alternative water sources.
- Conserve soil and air quality.
SOCIAL IMPACT
IMPACT ON INTERNAL STAKEHOLDERS
EMPLOYEE HEALTH AND SAFETY
Measures to maximise employee safety and reduce workplace accidents.
DIVERSITY AND INCLUSION
Measures to promote diversity and inclusion of employees (e.g. percentage of women in management positions, remuneration policies, hiring of employees with functional diversity).
SOCIAL IMPACT
IMPACT ON EXTERNAL STAKEHOLDERS
CUSTOMER SATISFACTION
Objectives of improving consumer satisfaction, both with the goods or services offered and with the reputation and image of the company.
RESPONSIBLE SUPPLY CHAIN
Commitments set in order to work with local suppliers and/or suppliers adhering to ESG standards.
IMPACT ON COMMUNITIES
Quantification of the estimated positive impact on the local communities where the business activity takes place.
