Microdata on Sustainability Indicators (CBS)

CBS is a Dataset developed by Central Balance sheet data office containing sustainability indicators (ESG - Environment, Social and Governance) collected from the sustainability reports and Non-Financial Information Statements of Spanish non-financial groups, using international reference standards. <br><br>Source of data: Data comes from the non-financial information statements, sustainability reports and consolidated reports of the sample of selected companies.<br>Universe: Qualitative and quantitative information on a set of sustainability indicators (E-Environmental, S-Social, G-Governance) of the activity of a sample of Spanish non-financial groups, mostly listed groups<br>Analysis unit: consolidated group (non-financial) and individual company.<br><br>Geographic Coverage: Spanish non-financial groups and individual companies<br><br>Time Coverage: 2018-01-01/2024-12-01<br><br>Sampling Methods: <br><br>Availability: OnSite/Remote<br><br>Frequency: Annual<br><br>