This study presents the problem of corruption in the context of the forestry industry in Chile, focusing its analysis on two companies in the sector. In this regard, there have been some cases of corruption that have affected their reputation, causing damage to their governance. The objective focuses on analyzing the anti-corruption mechanisms and policies implemented by these companies, as disclosed in their sustainability re-ports, considering the law on crime prevention, risk management, and existing control mechanisms. The results reveal significant differences in levels of transparency and implementation: CMPC shows more comprehensive disclosure in its discourse, struc-ture, and mechanisms, while Arauco reveals a more formalized structure and organi-zation, with a focus on control and compliance. However, the conclusions indicate the need to strengthen regulatory frameworks to move toward effective transparency, considering that they reveal a gap between what is applied and what is said.
Valenzuela et al. (Thu,) studied this question.