EVOLUTION OF TRANSPARENCY POLICIES IN LATIN AMERICAN COMPANIES: contribution to a new scenario

• Autor(a) principal: Da Costa Pimenta, Clayson Cosme
• Data de Publicação: 2022
• Outros Autores: Goicochea Calderón, José Alberto
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Scientia Generalis
• Texto Completo: https://scientiageneralis.com.br/index.php/SG/article/view/425
• topic: transparencia; responsabilidad social corporativa; América Latina y el Caribe; empresas latinoamericanas; transparency; corporate social responsibility; Latin America and the Caribbean; Latin American companies; transparência; responsabilidade social corporativa; América Latina e Caribe; empresas latino-americanas

The main objective of this paper is to analyze the changes that have occurred in the transparency policies of companies belonging to the area of Latin America and the Caribbean. It is a question of studying what practical and doctrinal contributions Latin American companies have made to the problem of transparency and corporate social responsibility, turning to academic sources fundamentally Latin American, both individual and institutional or corporate. The methodology used in the article is the systematic literature review, within the scope of qualitative studies; Dialnet and Google Academic have been used as repositories to collect, select and treat the available information. The main results found in the meta-analysis are three: there have been important advances in corporate transparency in the Latin American area; it remains essential to articulate a flexible legal-political framework; finally, transparency has not yet been sufficiently extended to all sectors in the main countries analysed in the Latin American region.