La calidad del aseguramiento de sostenibilidad en empresas cotizadas de América Latina
Un análisis de los contenidos y las diferencias entre aseguradores
Resumen
Este estudio busca analizar la calidad del aseguramiento de la información de sostenibilidad en empresas cotizadas de seis países de América Latina (Argentina, Brasil, Chile, Colombia, Perú y México), durante el periodo 2016-2019. Por medio de un análisis de contenido se identificaron categorías para construir un índice de calidad de veintitrés puntos. Mediante un test de diferencia de medias se evaluó si el índice de calidad de aseguradores Big 4 difiere significativamente de los no Big 4. Los resultados muestran que existen diferencias en la calidad entre países y sectores de la muestra, pero no se evidenciaron diferencias estadísticamente significativas entre la calidad de los aseguradores Big 4 y los no Big 4. En cuanto a los contenidos de los informes de aseguramiento, los resultados sugieren falencias en términos de la identificación y la evaluación de criterios de materialidad para la producción de información de sostenibilidad, así como en la comprensión y la evaluación del compromiso de las empresas con sus grupos de interés.
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