APROXIMACIONES SOBRE LA INCIDENCIA DE LOS REPORTES DE SOSTENIBILIDAD Y GOBIERNO CORPORATIVO EN EL VALOR DE LAS EMPRESAS: EVIDENCIA DESDE CHILE Y COLOMBIA

Sustainability reports allow companies to show their social and environmental commitment, these revelations transcend the financial sphere but impact on it. The objective of this study is to analyze the impact of the corporate gover-nance structure and sustainability reports on the firm value, thus...

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Bibliographic Details
Published in:Criterio libre 2019-06, Vol.17 (30), p.231-254
Main Authors: Dennys Paulina Hernández Serna, Belky Esperanza Gutiérrez Castañeda, Mauricio Lopera Castaño
Format: Article
Language:English
Subjects:
corporate governance
firm value
strategic csr
sustainability reports
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Summary:Sustainability reports allow companies to show their social and environmental commitment, these revelations transcend the financial sphere but impact on it. The objective of this study is to analyze the impact of the corporate gover-nance structure and sustainability reports on the firm value, thus nourishing the discussion around the issue, especially in emerging areas such as Latin America, where the related theoretical developments are incipient. The technique used was the unbalanced data panel, with a total of 280 company-year obser-vations. Based on the theoretical review and the hypothesis put forward in Colombian and Chilean companies, elements were found to conclude that there is a positive relationship between the presentation of sustainability reports and the generation of firm value
ISSN:1900-0642
2323-0886
DOI:10.18041/1900-0642/criteriolibre.2019v17n30.5811