New trends in the disclosure of planet well-being information : the case of Bon Preu

Abstract

The recent application of the Non-financial information and diversity Law “Ley 11/2018 de información no financiera y diversidad” in Spain has supposed a change on Annual Accounts presented by some firms. The purpose of this paper is to show how a big enterprise is affected by the Law and how does it adapt or even create some new strategies according to it. The firm Bon Preu has been chosen as the Case study for this report in order to make a critical analysis on the possible consequences of its enforcement.