Introduction.

Organizations in Latin America have notably increased the dissemination of information on Corporate Social Responsibility (CSR).

Objectives.

Answer the question: What has been the evolution in the dissemination of CSR in Latin America?

Materials and methods.

The voluntary disclosure of reports under the guidelines of the Global Reporting Initiative (GRI) during the period 2006-2015, is the framework through which a vision is presented on the progress achieved in the disclosure of information on CSR in Latin America. Data analysis is carried out using a descriptive methodology, trends are identified in the report, ownership, size and productive sectors are compared.

Results.

During the study period, there is an average growth in the disclosure of reports of 35% per year and a concentration is perceived in the financial, energy and food sectors.

Conclusion.

The increase shown in the dissemination of sustainability reports confirms that organizations respond to the incorporation of CSR as part of management policies, large companies and the three sectors mentioned participate in greater numbers. Despite this, the adoption of the GRI standard as a reporting model is heterogeneous among the different countries, which suggests the existence of differences in the development of the social responsibility of organizations.

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