We do a survey to a sample of Spanish companies which do Foreign Direct Investment (FDI) in order to check if there is a relationship between content and way of communication of their non financial information, their internationalisation degree and the foreign region in which they invest (Africa, America, Asia and Europe). The main conclusions obtained point out that there is a significant relationship between the degree of internationalisation of the company and the way of disclosing non financial information, and also between this disclosure and the foreign region of its main investment.
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