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This research aims to examine the integral elements of omnichannel retailing, an evolving approach that blends online and offline shopping experiences. It focuses on how various factors – merchandise variety, monetary saving, personal interaction, complaint handling, social influence, perceived crowd and skepticism – affect relative advantage, consumer satisfaction and word-of-mouth (WOM) advocacy in an omnichannel context.

A comprehensive survey was conducted with 258 participants, and the data were analyzed using partial least squares structural equation modeling (PLS-SEM). This methodology provided insights into the complex relationships between different omnichannel retailing factors and their impact on customer satisfaction and WOM.

The study found that monetary saving influences both relative advantage and satisfaction. Personal interaction was observed to affect complaint handling and relative advantage. Importantly, relative advantage was found to impact both satisfaction and WOM. Additionally, the study highlighted the roles of social influence and satisfaction in enhancing WOM.

This research adds to the existing literature by providing a nuanced understanding of the dynamics of consumer engagement in omnichannel retailing. It bridges a gap in existing research by concurrently examining the impact of online and offline retail factors on consumer satisfaction and WOM in an omnichannel setting.

The objective of this study is to generate new fiscal transparency indicators based on fiscal sustainability reports voluntarily disclosed by Chilean companies, leaders in Latin America in the issuance of green, social and sustainability corporate bonds (OECD, 2023a; OECD, 2018).

The sample included the analysis of sustainability reports of 30 Chilean companies with the highest market capitalization published in the period 2021. A correlation was carried out for each of the companies in the sample with the intention of detecting differences between several groups of paired dichotomous variables. For this, Cochran's Q test was used; the McNemar test; the Friedman test; the Wilcoxon test; the Levene test and the Kruskal−Wallis test were also used.

In the case of the companies in the sample, for the 2021 period there was an increase in disclosures of tax strategies compared to the study carried out by Faúndez-Ugalde et al. (2022) for the period 2020. However, there is still a lower degree of compliance in reporting fiscal risks and “country by country” information.

The commitment of companies to assume tax transparency standards improves their behavior in compliance with their tax obligations and provides greater certainty to develop actions to mitigate their tax risks.

The results demonstrate practical implications, where fiscal sustainability reports can enhance the work of tax administrations by defining indicators of good fiscal practices.

This study expands the research on the fiscal sustainability standards of Chilean companies, thus providing a deeper understanding of their performance regarding fiscal transparency.