Abstract

MORALES-PARADA, Fernando; HOLLANDER-SANHUEZA, Reinier  and  WęGRZYńSKA, Małgorzata. Disclosure of corporate information on websites in Chilean and Polish listed companies. Entramado [online]. 2024, vol.20, n.1, pp.1-.  Epub May 07, 2024. ISSN 1900-3803.  https://doi.org/10.18041/1900-3803/entramado.1.10410.

At a fundamental level, the global discussion on sustainability includes listed companies, since they affect their environment due to their business development. This study aims to measure business communication, related to the Sustainable Development Goals (SDGs), on the websites of some Chilean and Polish listed companies. The methodology consists of the review of a checklist with 25 items considered in the SDGs; an index was made through descriptive statistics and, finally the influential variables of disclosure were evaluated. Disclosure was measured through a multivariate analysis based on multiple regression. The sample comprises 214 listed companies: 107 are Chilean and 107 are Polish. The results show a good level of disclosure, although with important gaps in some subjects compared by country. This work provides empirical evidence on transparency on the web, therefore, it contributes to the broad discussion on sustainability and disclosing of information to different interest groups, since attention is focused on aspects to improve corporate communication in Chile through following environmental good practices of Polish companies.

JEL CLASSIFICATION: M5, M49, G41

Keywords : Environment; Corporate Social Responsibility; transparency; SDGs.

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