Corporate transparency on Human Capital in Markets Integration in Latin America (MILA) retail companies

Abstract

Introduction/Objective: The following research focuses on an analysis of the Sustainability Reports and Annual Reports of the years 2018 and 2019 of the retail companies of the Latin American Integrated Market about the information related to Sustainable Human Development. Methodology: With a descriptive-correlational and non-experimental approach, various content variables provided in these reports were analyzed to then make an index that measured the disclosure made. Results: High disclosure of Sustainable Human Development in countries such as Colombia, Mexico and Chile, however Peru is a country with less disclosed information. Conclusion: The size of the organization according to the number of workers is decisive in the level of disclosure and the number of women on the board in this case is not a determinant of disclosure.