Abstract

JARNE, José  and  MORALES PARADA, Fernando. Disclosure and evolution of information corporates on company websites argentine listed. SaberEs [online]. 2023, vol.15, n.2, pp.23-44. ISSN 1852-4418.

Abstract. Corporate information transparency has been characterized by the communication of financial matters and in many cases adjusted to the regulations of each country. Over time, new matters have been incorporated to be disclosed, related to social, environmental, and governance aspects, and good practices and standards have led companies to strengthen voluntary disclosure. This study reviews what aspects are being disclosed from the web platform of 19 listed companies in Argentina. The results show that these companies have the lowest rates of information, but there is an interesting presence of environmental reports, codes of ethics, and external auditors' reports and functionality in the use of the website. This study contributes with interesting information on communication that favors the increasingly necessary digital dialogue.

Keywords : Internet; Disclosure; Transparency.

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