CAPIC REVIEW

Journal of Accounting, Auditing and Business Management

ISSN 0718-4662

logo revista Capic Review
Vol. 23 (2025): CAPIC REVIEW
Investigación

Divulgaciones de gobierno corporativos a través de reportes integrados en mercados emergentes: caso chileno.

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  • José Navarrete-Oyarce,
  • Hugo A. Macias
José Navarrete-Oyarce
Universidad Andres Bello
Hugo A. Macias
Universidad de Medellin
DOI: https://doi.org/10.35928/cr.vol23.2025.250
Categorías

Publicado 2026-01-16

Palabras clave

  • Gobierno Corporativo,
  • Informes integrados,
  • RI,
  • Sudamérica,
  • Chile,
  • Teoría de la legitimidad
    • ...Más
    Menos

Cómo citar

Navarrete-Oyarce, J., & Macias , H. A. (2026). Divulgaciones de gobierno corporativos a través de reportes integrados en mercados emergentes: caso chileno. CAPIC REVIEW, 23, 1–16. https://doi.org/10.35928/cr.vol23.2025.250

Derechos de autor 2025 José Navarrete-Oyarce, Hugo A. Macias

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Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.

Resumen

La investigación sobre informes integrados (IR) y gobierno corporativo (CG) se ha expandido recientemente a los mercados emergentes. Este estudio examina cómo un grupo de empresas chilenas revelan prácticas de GC a través de RI. Chile es el segundo país sudamericano con más empresas que utilizan IR después de Brasil. Los autores desarrollaron un análisis de contenido de documentos de RI presentados por 10 empresas chilenas para los años 2020, 2021 y 2022, apoyados en la herramienta ATLAS.ti. Las empresas chilenas divulgan ampliamente cuatro de los ocho códigos de gobierno corporativo definidos por el Marco IR del IIRC: (1) acciones de supervisión, (2) estructura de liderazgo, (3) cultura y valores organizacionales y (4) proceso de toma de decisiones. Los demás códigos presentan baja revelación en los informes del periodo analizado. El estudio se centra en las divulgaciones de GC desde el marco de RI en lugar de componentes más amplios de la literatura de GC. Las tres empresas con mayor divulgación tienen operaciones en cuatro o más países, por tanto, la internacionalización tiene un efecto positivo en las revelaciones de GC de las empresas chilenas.

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