Medición de la sostenibilidad social empresarial mediante información contable: diseño y validación empírica de un modelo de indicadores.

Identifier:  TFG:10248

Handle: https://hdl.handle.net/20.500.11797/TFG10248

Authors:  Boltà Grau, Adrià

Abstract:
This Bachelor’s Thesis proposes a quantitative model for assessing social sustainability in the workplace, utilizing official financial accounting data and the Statement of Value Added. Based on six indicators applied to companies across four sectors in 2024, the research translates ESRS S1 standards into objective, comparable metrics. The results demonstrate that the model is useful for the visual diagnosis of a company’s social profile, though it faces limitations related to graphical simplification, a lack of detailed public data, and challenges in making comparisons across different company sizes. Practical validation with stakeholders remains to be conducted.