Transparency in the information of companies listed on the Quito Stock Exchange

Abstract

The current titling work evaluates the quality of the information disclosed by companies listed on the Quito Stock Exchange (BVQ) through their web pages and how it affects Corporate Social Responsibility (CSR). For the development of this research, the ordering of three phases with their respective activities was established, said execution consists of the identification of significant indicators that allow the value of the information disclosed on the web pages by the listed companies in favor of the public interest, The bibliographic investigation allowed to know indicators or areas of transparency that have been used by different control organizations, through the accessible use of information for stakeholder groups with the purpose of maintaining good information practices, four areas were established with their respective sub-indicators oriented to the private sector, once the evaluation instrument was established, we proceeded to explore the web pages of the 153 companies selected in the sample. The dichotomous variable was applied as a qualification method depending on the presence or non-presence of information according to the indicator, when obtaining the qualification the information was summarized in an Excel sheet to enter the data into the STATA statistical program to determine the descriptive statistics, its level of significance and correlation. Therefore, the level of transparency of the companies listed on the BVQ was known.