Resumo
Estudamos o formato da informação não financeira publicada pelas empresas que cotam no IBEX-35, e os motivos para publicar numa mostra de empresas seleccionadas cujo principal destino de investimento é Latinoamérica. Constata-se que dentro da heterogeneidade predominante se tende para a homogeneização da informação não financeira por parte das empresas cotadas; que ainda não existe um formato único para informação financeira e não financeira; e, por último, que para as empresas não cotadas, a função custo-beneficio de publicação de informação não financeira ainda não é positiva.
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