Corporate transparency on the websites of Chilean listed companies: disclosure and evolution

This study aims to review the financial and non-financial information disclosed from the web platform of a sample of Chilean companies to understand their diversity and evolution in the decade 2008 to 2018. The foregoing, using a checklist with variables of interest according to the main standards in the field and using a measurement index for these purposes, descriptively analyzed and correlated. The results show that the use of corporate websites for business communication is a widespread practice, with a significant improvement in financial-accounting, environmental, social aspects, etc. The quality of the websites and their functionality is highlighted. It is concluded that there would still be room for progress in regulations to further improve the level of disclosure. This study contributes information of interest on communication that favors the increasingly necessary digital dialogue.