Reumo
Through the Triple Bottom Line approach for sustainability, an organization is supposed to positively impact on all three dimensions of sustainable development: economic, social, and environmental. However, if on the one hand there is some doubt if companies are giving the same importance at these different aspects sustainability in their disclosure efforts, on the other hand, there is also some doubt if there is a relationship between sustainable practices and company’s performance. Trying to contribute to this debate, this paper aims to identify the existence of either an equilibrium or an imbalance among the three dimensions of sustainability in companies reporting and to identify the level of association between a company´s sustainable practices and its performance. To this purpose, we have selected and analyzed the case study of the Spanish CaixaBank, one leading bank with financial robustness and an acknowledged culture of sustainability. We have developed a descriptive and qualitative approach consisting on an in-depth content analysis of its 2015 integrated report with ATLAS.ti 7.1 software. The results obtained express that, even being recognized as one of the best financial companies in Spain and around the world, CaixaBank presents some clear imbalances in sustainability disclosure and there is little relationship between sustainability practices and performance.