GOMEZ, Nagore Aranguren    CERNA, Luis Martinez. Dissemination of information on social responsibilities by Chilean banks: an approach based on legitimacy theory. []. , 15, 2, pp.115-135. ISSN 0873-7444.

The study investigates the dissemination of information in the scope of corporate social responsibility in the Chilean banking sector. We apply legitimacy theory and content analysis methodology to the annual reports and web pages of six Chilean banks. It is found that Chilean banks give greater importance to information on the community, consumers and products and less importance to the environment. A number of conclusions can be drawn from this: banks are included in the group of activities with high visibility for the end consumers, but with little impact on the environment; companies use the disclosure of information as an instrument to legitimize their behavior in domains where they are under the greatest social and political pressure.

: Dissemination of Information; Annual Reports; Web Pages; Corporate Social Responsibility; Legitimacy Theory.

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