Divulgación contable de información sobre responsabilidad social: análisis comparativo del sector financiero de Argentina y Chile

Abstract

In recent years, society has increased its interest on entities social responsibility (CSR) and its effects. In the seek of deepening their management results and meeting stakeholders needs, organizations develop and publish Sustainability Reports, that are accountability reports on economic, social and environmental organization performance. Accordingly, financial institutions belong to a sector that has suffered important ethical questions requering, therefore, a robus association with concepts of credibility, transparency and social responsibility. In this context, the paper attemps to determine the characteristics and tendencies concerning the disclosure of social responsibility information by financial institutions belonging to Argentina and Chile. To do so, we conduct a qualitative descriptive research, using content analysis on sustainability reports published by listed financial institutions in 2014. Reports characteristics, indicators disclosure and trends were determine in a comparative analysis between both countries. The results show that there is no sustancial differences between countries, being the economic dimention the most reported set of indicators. To date, there are no regulations requiring mandatory sustainability reports, therefore progress in CSR shows relatively slow and gradual improvement and implementation.