Disclosure of information and corporate transparency reduce information asymmetries between issues and other actors in the capital markets. Therefore, these practices facilitate the functioning of the markets, allowing a more efficient allocation of resources in projects of greater value creation, favors the construction of trust with investors, as well as the reduction of the costs in financing costs from companies, the financing of profitable growth opportunities and, ultimately, the creation of wealth for shareholders in particular, and to different interest groups around the company and society in general.