Practicas de divulgacion de informacion en los ingenios azucareros del valle geografico del rio cauca.

Based on economic sociology, and from understanding the role that accounting information plays in today's world, this study aims to review the disclosure practices of financial, social and environmental information (triple bottom line) of the sugar mills located in the geographic valley of Cauca river. Disclosure practice of information by organizations could be configured as an acceptance that their performance transcends the economic aspect and affects its different users. This favors the accountability dynamics in the social environment in which the organizational activity occurs. In this sense, we can say that the sugar mills located in the geographic valley of Cauca river achieve their legitimacy through disclosure practices of financial, social and environmental information. Thus, this study aims to contribute to the development of heterodox accounting perspectives to the extent that it identifies and clarifies that disclosure practices play an important role in the legitimation processes of companies.