..., Colombia, Mexico and Peru, the four countries of the Integrated Latin American Market (MILA). Design/methodology/approach Content analysis of annual and sustainability reports was conducted, and disclosure indices were constructed for each CSR dimension. Ordinary Least Squares regressions tested...

...Andrea Pérez; Carlos Lopez-Gutierrez Purpose Supported by the principles of the legitimacy theory, the purpose of this paper is to explore the relationship that exists between the information quality of the corporate social responsibility (CSR) reporting provided by the most liquid companies...