Relación entre el desempeño financiero y el desempeño de sostenibilidad: evidencias de reportes del GRI en Perú

CAPIC REVIEW

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Title Relación entre el desempeño financiero y el desempeño de sostenibilidad: evidencias de reportes del GRI en Perú
Relationship between financial performance and sustainability performance: evidence from GRI reports in Perú
 
Creator Hernández-Pajares, Julio
 
Subject Financial Performance
Global Reporting Initiative
Sustainability Performance
Sustainability Reporting.
Desempeño de Sostenibilidad
Desempeño Financiero
Global Reporting Initiative
Información de Sostenibilidad
Perú
 
Description El desempeño e información de sostenibilidad son parte importante en la gestión de las empresas a nivel mundial, por lo que su investigación tiene un significativo desarrollo. Las empresas latinoamericanas y peruanas también han participado en iniciativas de información bajo el modelo del Global Reporting Initiative (GRI) debido a la influencia de las asociaciones empresariales y grupos de interés, a pesar de la falta de una regulación gubernamental. El objetivo del presente estudio es contribuir a la investigación sobre el reporte de sostenibilidad para empresas peruanas, mediante un análisis de factores determinantes, como el sector, tamaño y desempeño financiero, en el nivel de información de indicadores de desempeño de sostenibilidad, según criterios del GRI.Para esta investigación se realizó un análisis de contenido de memorias de sostenibilidad y estados financieros de 62 empresas que publican en la base del GRI y un estudio estadístico multivariante para determinar la significancia de las relaciones entre las variables señaladas. Los resultados indican que el sector empresarial tiene incidencia significativa en el nivel de información ambiental, de responsabilidad de productos y laboral. Por otro lado, el nivel de endeudamiento resulta un factor determinante en el nivel de información ambiental y el tamaño en el nivel de información sobre responsabilidad de productos.
The performance and sustainability reporting are an important part in the management of worldwide companies, so their research has a significant development. Latin American and Peruvian companies have also participated in information initiatives under the model of the Global Reporting Initiative (GRI) due to the influence of business associations and stakeholders, despite the lack of government regulation.The aim of this study is to contribute to the research on the sustainability report for Peruvian companies, through an analysis of determining factors, such as size, sector and financial performance, in the level of information on sustainability performance indicators, according to criteria of the GRI.For this research, a content analysis of sustainability reports and financial statements was carried out of 62 companies that publish in the GRI database and a multivariate statistical study to determine the significance of the relationships between the variables indicated. The results indicate that the business sector has a significant impact on the level of environmental information, product liability and labour. On the other hand, the level of indebtedness is a determining factor in the level of environmental information and the size in the level of information on product liability.
 
Publisher Conferencia Académica Permanente de Investigación Contable
 
Date 2020-06-10
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artículo evaluado por pares
 
Format application/pdf
 
Identifier https://capicreview.com/index.php/capicreview/article/view/77
10.35928/cr.vol16.2018.77
 
Source CAPIC REVIEW; Vol 16 (2018): CAPIC REVIEW; 1-14
CAPIC REVIEW; Vol. 16 (2018): CAPIC REVIEW; 1-14
0718-4662
0718-4654
10.35928/cr.vol16.2018
 
Language spa
 
Relation https://capicreview.com/index.php/capicreview/article/view/77/49
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Rights Derechos de autor 2020 Julio Hernández-Pajares
https://creativecommons.org/licenses/by-nc-sa/4.0
 

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