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Factores de cumplimiento de reportes de sostenibilidad corporativa: un estudio de datos de panel de empresas cotizadas en Perú

Author

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  • Julio Hernández Pajares

    (Universidad de Piura-Campus Lima, Peru)

  • Yulliana Llauce Ontaneda

    (Universidad de Piura-Campus Piura, Peru)

  • Macarena Mansilla Mahmud

    (Universidad de Piura-Campus Lima, Peru)

Abstract

Desde el año 2016, la Superintendencia del Mercado de Valores del Perú (SMV) ha establecido la obligatoriedad para las empresas cotizadas de publicar el reporte de sostenibilidad corporativa en el mercado de valores peruano como parte de las políticas de gobierno corporativo. Esta investiga-ción tiene como objetivo analizar la evolución del nivel de cumplimiento de los requerimientos para la elaboración de los reportes de sostenibilidad exigidos por la SMV y analizar los determinantes corporativos para las empresas cotizadas en Perú. Este estudio, cuantitativo y explicativo, se realizó mediante un análisis de regresión lineal de datos de panel con efectos fijos para el periodo 2018-2022, con el fin de evaluar el efecto determinante de las variables independientes sobre el nivel de cumplimiento de los reportes de sostenibilidad corporativa. Los resultados muestran un aumento no sostenido en el nivel de cumplimiento de los informes de sostenibilidad hasta 2022, principalmente en el desempeño social. Para el modelo de regresión con efectos fijos sobre la variable año, los determinantes del nivel de cumplimiento de reporte de sostenibilidad son los siguientes: el tamaño de la empresa, la pertenencia a sectores con mayor impacto en la sostenibilidad y la elaboración voluntaria de reportes de sostenibilidad.

Suggested Citation

  • Julio Hernández Pajares & Yulliana Llauce Ontaneda & Macarena Mansilla Mahmud, 2024. "Factores de cumplimiento de reportes de sostenibilidad corporativa: un estudio de datos de panel de empresas cotizadas en Perú," The Anahuac Journal, Business and Economics School. Anahuac University (Mexico)., vol. 24(1), pages 64-91, June.
    • Handle: RePEc:amj:journl:v:24:y:2024:i:1:p:64-91
    DOI: https://doi.org/10.36105/theanahuacjour.2024v24n1.03
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    References listed on IDEAS

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    1. Rashidah Abdul Rahman & Maha Faisal Alsayegh, 2021. "Determinants of Corporate Environment, Social and Governance (ESG) Reporting among Asian Firms," JRFM, MDPI, vol. 14(4), pages 1-13, April.
    2. Cristian R. Loza Adaui, 2020. "Sustainability Reporting Quality of Peruvian Listed Companies and the Impact of Regulatory Requirements of Sustainability Disclosures," Sustainability, MDPI, vol. 12(3), pages 1-22, February.
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    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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