Dissemination of environmental information on websites - Vergara Puentes, Doris Mayra;Jara Rodríguez, Vanessa;Morales Parada, Fernando
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There is no doubt that sustainability disclosure is a contribution to global environmental issues. In this sense, this paper presents an analysis of the disclosure of information related to the Sustainable Development Goals (SDGs) on the websites of 107 Chilean companies using different variables to determine the disclosure of information related to the environment under a corporate social responsibility framework, based on five proposed indexes. Among the results we observed that companies disclose more on corporate governance and to a lesser extent on labor conditions. Likewise, it is…mehr

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Produktbeschreibung
There is no doubt that sustainability disclosure is a contribution to global environmental issues. In this sense, this paper presents an analysis of the disclosure of information related to the Sustainable Development Goals (SDGs) on the websites of 107 Chilean companies using different variables to determine the disclosure of information related to the environment under a corporate social responsibility framework, based on five proposed indexes. Among the results we observed that companies disclose more on corporate governance and to a lesser extent on labor conditions. Likewise, it is observed that the mining sector presents a better average disclosure, however, the agro-forestry industry still has much to improve in this area and the larger companies and better EBIT are also directly related to the greater disclosure on the Internet of the information evaluated.
Autorenporträt
Fernando Morales Parada: Doktortitel in Rechnungswesen und Finanzen, Universität Zaragoza. Außerordentlicher Professor, Fachbereich für Verwaltung und Rechnungsprüfung, Universidad del Bío-Bío.Doris Vergara Puentes: Wirtschaftsprüfer, Universidad del Bío-Bío. Wirtschaftsprüfer.Vanessa Jara Rodríguez: Wirtschaftsprüferin, Universidad del Bío-Bío. Wirtschaftsprüfer.