Disclosure of non-financial information by the most aggressive sectors with the environment

There is a growing concern over the damage to the environment as a result of industrial development. As a consequence, an increased awareness has developed among those most environmentally damaging sectors of how to mitigate the effects of their actions and how to exercise an appropriate Corporate Social Responsibility (CSR) policy that enables them to continue to maintain their stakeholders' trust. An important part of this CSR policy is based on carrying out appropriate disclosure of non-financial information to make known all the actions they carry out with the intention of reducing their aggressions to the environment as much as possible. In this work, after analysing the existing regulatory framework, a study is made of the non-financial information disclosed by sectors such as cement, coal, oil, airlines, etc., as well as the work carried out by independent reviewers of this information in order to guarantee the veracity of the reports disclosed by the large companies in these sectors.