Summary
The Guía de Reporte y Divulgación de Sostenibilidad para Emisores en Chile provides guidance for companies in Chile on how to report and disclose their sustainability practices. The guide outlines the principles, frameworks, and standards that companies can use to report on their environmental, social, and governance (ESG) performance. It also provides specific guidance on how to disclose information related to topics such as climate change, human rights, and supply chain management. The goal of the guide is to promote transparency and accountability among companies and to help investors make informed decisions based on ESG considerations.