Dissemination of environmental information on websites

ISBN-13: 9786205010457 / Angielski / Miękka / 84 str.

Doris Mayra Vergara Puentes; Vanessa Jara Rodríguez; Fernando Morales Parada

Opis

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.

O autorze

Fernando Morales Parada: PhD in Accounting and Finance, Universidad de Zaragoza. Associate Professor, Department of Administration and Auditing, Universidad del Bío-Bío.Doris Vergara Puentes: Chartered Accountant, Universidad del Bío-Bío. Auditor.Vanessa Jara Rodríguez: Auditing Accountant, Universidad del Bío-Bío. Auditor.