Hacia un modelo conceptualizado de creencia-acción-resultado para la mejora de la información no financiera: Una revisión sistemática e integradora
Towards a conceptualised belief-action-outcome model for enhanced non-financial reporting: A systematic and integrative review
Resumen
El objetivo de este estudio es avanzar en el conocimiento de la investigación sobre la información no financiera (IRNF), investigando el modo en que las ideas académicas y empresariales sobre las dimensiones cualitativas de la IRNF han dado forma a los requisitos de la nueva Directiva sobre la elaboración de informes de sostenibilidad de las empresas (CSRD, por sus siglas en inglés) y a su resultado deseado de aumentar la transparencia.
El diseño de la investigación enriquece la literatura existente al combinar las metodologías de revisión bibliográfica sistemática e integradora, sentando las bases de un modelo conceptualizado basado en una taxonomía bibliográfica destinada a respaldar futuras investigaciones.
Este estudio representa el primer intento de abordar empíricamente las conexiones entre los académicos, los profesionales de la empresa y los organismos reguladores, integrándolas en un modelo conceptualizado original basado en el marco Creencia-Acción-Resultado. En concreto, pone de relieve la interconexión entre las dimensiones cognitiva, actitudinal y conductual de la relación tripartita derivada de la taxonomía bibliográfica, utilizando la modelización de ecuaciones estructurales por mínimos cuadrados parciales (PLS-SEM).
Los resultados revelan conexiones significativas entre las tres perspectivas, según la hipótesis formulada, que arrojan luz sobre las valiosas contribuciones del mundo académico al proceso regulador de los NFR, fomentando un sentimiento de confianza y un mayor desarrollo. En concreto, los conocimientos académicos sobre las dimensiones cualitativas de los NFR influyeron positivamente en los requisitos del CSRD y en su resultado de mejora de la transparencia. Además, las actitudes de los profesionales expresadas a través de consultas públicas sobre el NFRD reforzaron este resultado debido a su efecto moderador positivo.
El estudio es relevante para los reguladores, los profesionales y el mundo académico interesados en participar en debates estimulantes sobre la elaboración de informes de sostenibilidad. Sirve de catalizador para comprender el vínculo entre las pruebas científicas y las del mundo real, apoyar los avances en la normativa y orientar hacia un ciclo positivo de creación de valor y comunicación significativa.
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