Disclosure and transparency of sustainability information in Spanish social enterprises: An empirical study of audited special employment centers

Abstract The research analyzes how certain factors such as activity sector, size, and economic‐financial performance can influence the level of disclosure and transparency of sustainability information in special employment centers. This publication is based on an empirical study applying a quantitative methodology in 194 social economy enterprises with data from 2020. The results confirm that companies that disclose sustainability information do so based on GRI standards and in all areas of sustainability. Belonging to certain activity sectors and size influence the disclosure of sustainability information. Also, the results show that assets, operating income, liquidity and economic profitability have an influence. This research contributes to improving the disclosure and transparency of sustainability information in social economy enterprises and provides indicators on management in sustainability aspects, useful for the analysis of subsidy management.