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

Dissemination of environmental information on websites

in a sample of Chilean listed companies in the corporate social responsibility (CSR) framework

• Broschiertes Buch

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.

Produktdetails

• Verlag: Our Knowledge Publishing
• Seitenzahl: 84
• Erscheinungstermin: 25. August 2022
• Englisch
• Abmessung: 220mm x 150mm x 6mm
• Gewicht: 143g
• ISBN-13: 9786205010457
• ISBN-10: 6205010453
• Artikelnr.: 65447918

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.