University of Navarra students collect data reported in 2019 and 2020 by Spain's top 35 listed companies according to the IBEX35 (2021).

The IBEX 35 is The IBEX 35 is a contraction of Índice Bursátil Español, literally Spanish Exchange Index) is the benchmark stock market index of the Bolsa de Madrid, Spain's principal stock exchange. (Source: Wikipedia)

The metrics researched are mapped to the SDG13: Climate Action.