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Suma de Negocios
versión impresa ISSN 2215-910Xversión On-line ISSN 2027-5692
Resumen
MORALES PARADA, Fernando y SAEZ SALAZAR, Jacob. Corporate transparency on Human Capital in Markets Integration in Latin America (MILA) retail companies. suma neg. [online]. 2022, vol.13, n.28, pp.19-27. Epub 10-Ene-2023. ISSN 2215-910X. https://doi.org/10.14349/sumneg/2022.v13.n28.a3.
Introduction/Objective:
The following research focuses on an analysis of the Sustainability Reports and Annual Reports of the years 2018 and 2019 of the retail companies of the Latin American Integrated Market about the information related to Sustainable Human Development.
Methodology:
With a descriptive-correlational and non-experimental approach, various content variables provided in these reports were analyzed to then make an index that measured the disclosure made.
Results:
High disclosure of Sustainable Human Development in countries such as Colombia, Mexico and Chile, however Peru is a country with less disclosed information.
Conclusion:
The size of the organization according to the number of workers is decisive in the level of disclosure and the number of women on the board in this case is not a determinant of disclosure.
Palabras clave : Human capital; sustainable human development; information disclosure; corporate governance; sustainability reporting.