Abstract

Companies face growing pressure to act responsibly across the environmental, social and governance domains. To demonstrate their ESG commitment, some companies regularly disclose environmental and social indicators in annual reports on their websites. The focus on environmental responsibility has gained popularity, enhancing organisations' credibility with stakeholders. However, there's still much room for improvement in the social realm. This research aims to pinpoint the areas where Chilean companies are most engaged socially. We analyse what they disclose in their sustainability reports regarding their concerns in the community, human resources, suppliers, and product and customer domains and compare these claims with their actions. The methodology involves analysing statements about concerns and actions based on the Global Reporting Initiative's 400 series. The key findings reveal that companies often communicate strong concerns for social aspects to stakeholders, projecting a socially responsible image. However, the discrepancy arises in translating these concerns into tangible actions. While many companies express concern, only some of them perform actions.