Analisis comparativos de la divulgacion de informacion social en los paises del sur de america y del caribe con costa en el pacifico: un estudio legitimidad a partir de la teoria institucional.

The present study aims to conduct a comparative analysis of the disclosure grade of information of CSR in the countries in South america and the Caribbean with coast in the Pacific Ocean. Using institutional theory, particularly one of the main components of it, the isomorphism (coercive, mimetic and normative), will attempt to prove whether the companies under study disclose information on CSR in order to be legitimate towards society and the market. From exploration and identification of such components, the grade of prevailing institutionalism of the countries under study will be established, and the institutional factors influence the disclosure grade of social information. Content analysis applied to corporate reports of the companies belonging to the stock market, will be the technique for the reading and data collection and, additionally, through multivariate explanatory models, the relation between institutional variables will be analyzed. In addition, and in order to establish internal variables that may influence the CSR disclosures, a survey will be applied to different workers in the companies which are related with the elaboration and structuration of corporative reports.