Regulatory compliance on sustainable information of Spanish companies and its effects on the progress of the 2030 Agenda

The so-called ESG information (Environmental Social Governance) and specified in Sustainable Development Goals (SDG) is increasingly significant in economies around the world and contributes to the transparency of organizations. In this sense, the European and Spanish legal system establishes that companies include non-financial information on the en-vironment, social aspects, and governance in their annual reports. This research aims to ana-lyze the regulatory compliance or compliance of Spanish companies in environmental, social and governance matters from a multidisciplinary perspective: legal and economic. Qualitative research has been carried out through an exploratory, descriptive, and analytical study of the relationship between bad business practices that constitute criminal offenses during the peri-od of December 2015 and December 2019 and their impact on the SDGs. The results demon -strate the importance of implementing risk prevention and management models in reports, as well as audit procedures for compliance with legislation on Environmental Social Governance (ESG). In addition, the negative impact of corporate crimes on a set of SDGs and goals that af-fect the Five Critical Areas of the Development Agenda (the five P`s) is evidenced by analyzing the sentences issued by the Spanish Supreme Court (TS) that they are a valuable source of quantitative and qualitative information that should be included in the ???Non-Financial State-ment??? and in the Global Reporting of companies.