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Guía de Reporte y Divulgación de Sostenibilidad Para Emisores en Chile

Chile Current 2021

The Santiago Stock Exchange together with the Global Reporting Initiative - GRI - launched the Sustainability Reporting and Disclosure Guide to support the different players in the Chilean market in the preparation of their sustainability reports or Integrated Memories. The objective is to guide issuers on how to disclose sustainability information that satisfies the information needs and transparency demands of investors in a clear, coherent manner and in line with international best practices. The document seeks to generate clarity on the use of standards and reporting frameworks based on the new Universal GRI Standards, the most used by the Chilean Capital Market and in Latin America.

Issuer name

Bolsa de Comercio de Santiago (BCS)

Organizations covered by the instrument

Large private and listed companies

Target organization notes

all listed companies

Industry scope

All/none specified

Disclosure venue

Information disclosure






South America

Date of publication


Issuer type

Financial Market Regulators

Mandatory or voluntary


The geographical scope


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