Sustainable development objectives. A preliminary study for the case of Spain.

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2019-2020Both in Spain and globally, social responsibility and sustainable development have become a real challenge for the business, economic and financial fabric and specially for the private sector, aimed at complying not only with their stakeholders, but also with society and the environment with criteria that seek to have the least impact on individuals and society in general. This is how the United Nations at a historic summit with more than 193 countries on September 25, 2015 approved the 2030 Agenda, which contains the Objetives of Sustainable Development (OSD). The OSD are made up of 17 objectives and 169 goals that must be achieved before 2030 and that if they materialize, they could modify some of the major problems related to the three dimensions of sustainable development: economic, social and environmental. (Spain Global Compact, 2018). Therefore, the objective of this TFG is to evaluate the contribution and commitment of Spanish companies with the OSD. For this, three IBEX 35 companies (Acciona, Iberdrola and Telefónica) and their sustainability reports were analyzed, deepening the degree of compliance with the SDGs; in order to develop a global and preliminary vision of what is happening in Spain in relation to the fulfillment of said objectives