Abstract

MORALES PARADA, Fernando; VERGARA PUENTES, Doris  and  JARA RODRIGUEZ, Vanessa. DISCLOSURE OF ENVIRONMENTAL INFORMATION ON WEBSITES IN CHILEAN LISTED COMPANIES. Tend. [online]. 2022, vol.23, n.1, pp.200-224.  Epub Feb 14, 2022. ISSN 0124-8693.  https://doi.org/10.22267/rtend.222301.188.

There is no doubt that the disclosure on sustainability issues is a contribution to the global environmental problem. In this sense, this work presents an analysis of the disclosure of information related to the SDGs on the websites of 107 Chilean companies using different variables using different variables dichotomously from corporate websites from a checklist to determine an index to determine the disclosure of information related to the environment under a framework of sustainability, based on five indices proposed. In some results, we observe that companies disclose more about corporate governance and less about workers. Likewise, we observe that the mining sector presents a better average disclosure, however, the agricultural and forestry industry still has much to improve in this matter and the larger companies and better EBIT are directly related to the greater disclosure of information on the internet evaluated.

JEL: M20; M14; M49; Q56; Q59

Keywords : Chile; disclosure; environment; internet; sustainability..

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