CBS is a Dataset developed by Central Balance sheet data office containing sustainability indicators (ESG - Environment, Social and Governance) collected from the sustainability reports and Non-Financial Information Statements of Spanish non-financial groups, using international reference standards.

Source of data: Data comes from the non-financial information statements, sustainability reports and consolidated reports of the sample of selected companies Universe: Qualitative and quantitative information on a set of sustainability indicators (E-Environmental, S-Social, G-Governance) of the activity of a sample of Spanish non-financial groups, mostly listed groups Analysis unit: consolidated group (non-financial)