Read our new edition of the ESG Market Analysis Report 2025 (available in spanish)

The 2025 market study “ASG Transparency, Audit and Beyond” reveals that many companies in Chile still perceive ESG reporting as a formal requirement, rather than as a strategic tool to anticipate emerging challenges, create long-term value, and build stakeholder trust.

Key insights include:

-Only 2% of companies have disclosed the financial impact of climate change, despite upcoming IFRS S2 requirements starting in 2026.

-27% have not reported their gender pay gap in accordance with CMF guidelines.

-Just 25% have conducted a double materiality assessment, crucial to linking financial performance with social and environmental impacts.

This information is not only relevant for companies themselves. It is also critical for investors seeking to evaluate the resilience, maturity, and sustainability of business models. The lack of transparency and robust metrics can influence perceived stability, hinder access to capital, and diminish long-term value.

At Forvis Mazars Chile, our multidisciplinary team supports organizations with regulatory compliance, the implementation of sustainable strategies, stronger corporate governance, and alignment with international standards such as IFRS S1 and S2.

If your organization aims to integrate sustainability and business with data, context, and strategic insight, this report is your starting point.

Download it here and take the first step toward meaningful sustainability.