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Table 1 Characterization of the sample (data referring to 2021)

From: Sustainability reporting in focus: analysing Spanish transposition of the Non-Financial Reporting European Directive in the agri-food sector

Company

Subgroup (sector)

Operating profit (€)

Assets (€)

Number of employees

Anecoop

Food

676,120,000

1,078,053,490

399

Angel Camacho

Food

15,915,000

102,090,000

1154

Borges International Group

Drink

− 47,484,000

410,698,000

888

Calidad Pascual SAU

Food

− 32,097,000

446,169,000

1808

Cerealto Siro Foods

Food

7,250,194

290,444,478

779

Congalsa

Food

212,255

45,104,725,00

731

Corporación hijos de Rivera

Drink

1,744,689

32,203,083

2200

Dallant S.A

Food

25,331,131

230,009,723

451

Damm

Food

− 1,092,000

38,192,000

273

Ebro

Food

3,744,000

219,501,000

1975

Grupo Calvo

Food

− 245,901

68,275,079

320

Heineken España

Drink

29,903,000

2,126,712,000

7189

Hero España

Food

183,516,955

290,444,478

779

Importaco

Food-Drink

324,360,726

138,095,749

461

Nestlé Spain

Food

2,128,939

1,776,015,000

3641

Mahou

Drink

1,167,613

1,871,695,000

1283

  1. All the companies are multinational