PROPOSAL FOR AN INDEX OF COMPLIANCE IN ESG INDICATORS

Abstract

The environmental, social and governance agenda, better known by its acronym in English, ESG, appears with increasing force in the media, related to corporate transparency. Evaluating corporate performance on the environment, social aspects and governance represents an important advance in the levels of discussions involving companies and financial markets, in addition to the Sustainable Development Goals (SDG) established in the United Nations 2030 Agenda. The objective of this research is to propose an ESG information disclosure index that is a reference for measuring non- financial performance in Latin American companies. The index is composed by 9 subdimensions and 35 elements, which in turn are part of the Environmental, Social and Governance (ESG) dimensions. This research contributes to the international literature in the field of non- financial corporate information disclosure.