Analisis comparativo del nivel de divulgacion de informacion social: el caso de ecuador, peru y venezuela,

This survey explores the disclosure’s grade of Corporate Social Responsibility for companies belonging to the major indexes of stock markets of Ecuador, Peru y Venezuela. From an empirical analysis, it seeks to know the level of disclosure of social and environmental information in the target companies. The technique used for this survey is content analysis and it has been applied to the annual and sustainability reports for the fiscal year 2010. The survey’s results show a low level of disclosure for companies under study. also this survey corroborates the results of previous studies which found that the higher levels of social information disclosure responds to variables such as company size and business sector. By contrast, low levels of social information disclosure are associated with negative economic performance.