Greater transparency: stakeholders and materiality Author: Mónica Bové. Consultant at Bové Montero y Asociados.   In recent years, growing demands from voters, public authorities, and consumers in favour of more and better reporting have seen progress made regarding transparency: beneficial owner registers, automatic exchanges of financial information, transparency gateways in the public sector, and,…

    Non-financial reports: a taxonomy AUTHOR: Andreu Bové. Tax adviser at Bové Montero y Asociados   The  Spanish National Securities Market Commission (CNMV) has published its supervisory report on annual accounts for 2018. The section on Non-Financial Reporting (NFR) reveals that 13 companies submitted qualifications in the verification report, while requests for supplementary information…