DISCLOSURE OF SDGS IN THE CHILEAN BANKING SECTOR: EVIDENCE FROM SUSTAINABILITY REPORTS

This study examines how banks operating in Chile disclose their commitment to the Sustainable Development Goals (SDGs) through sustainability reporting. Using qualitative content analysis, the sustainability reports published in 2024 by four major Chilean banks listed in the Santiago Stock Ex-change IPSA index were analyzed to identify explicit references to the 17 SDGs and related initiatives. The results reveal that SDG disclosures are unevenly distributed and primarily focus on four goals: gender equality (SDG 5), decent work and economic growth (SDG 8), climate action (SDG 13), and partnerships for the goals (SDG 17). These findings suggest that banks tend to prioritize SDGs that are closely aligned with their core business activities, regulatory expectations, and stakeholder demands. The study contributes to the literature by providing empirical evidence on SDG disclosure practices in the banking sector of an emerging economy while highlighting the strategic orientation of sustainability reporting in financial institutions.