Disclosure practices in corporate reports: Characteristics of Colombian companies

The corporate report is the communication mechanism between companies and their stakeholders. The aim of this article is to characterize the practices in the corporate reports of Colombian companies. This work is based on the need to build a debate around corporate reporting practices and how Colombian companies are adopting global trends that seek to respond to the different agents of interest in an institutional context of an emerging economy. Considering 81 Colombian companies, a content analysis was applied in order to highlight the particularities of Colombian companies in their corporate reports. This study allows us to delve into this little-researched topic in Colombia and presents contributions to the literature in Latin America for professionals, researchers and regulators, since it highlights the current state of corporate accountability in Colombia in matters of sustainability, government corporate, SDG's and other relevant factors of business management.