Abstract

MORALES PARADA, Fernando Andrés  and  JARNE JARNE, José Ignacio. Disclosure of corporate information on the website of Mexican listed companies: status and developments. Trascender contab. gest. [online]. 2022, vol.7, n.21, pp.69-89.  Epub June 09, 2023. ISSN 2448-6388.  https://doi.org/10.36791/tcg.v7i21sept-dic.182.

This study aims to review the financial and non- financial information disclosed through the corporate websites of a sample of Mexican listed companies to understand their diversity and evolution, measured at two points in time, 2008 and 2018. We have used a checklist with variables of interest according to the main standards in the field, in addition to proposing a measurement index for these purposes. According to the results, we confirm that the use of websites for the communication of business information is a widespread practice, with a significant improvement in aspects of financial, socio-environmental, and corporate transparency analysis, among others, highlighting the quality of the websites in terms of their functionality. It is concluded that there is still room for progress in regulations to further improve the level of disclosure. This study contributes with interesting information on communication that favors digital dialogue, which is increasingly necessary.

Keywords : Disclosure; Internet; México; transparency.

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