CAPIC REVIEW

Journal of Accounting, Auditing and Business Management

ISSN 0718-4662

logo revista Capic Review
Vol. 23 (2025): CAPIC REVIEW
Investigación

Contribuciones a los ODS en reportes de sostenibilidad: un análisis de determinantes de empresas peruanas.

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  • Cecilia Venegas Morales,
  • Julio Hernández-Pajares
Cecilia Venegas Morales
Universidad de Piura
Biografía
Julio Hernández-Pajares
Universidad de Piura
DOI: https://doi.org/10.35928/cr.vol23.2025.240
Categorías

Publicado 2025-10-01

Palabras clave

  • Desempeño de sostenibilidad,
  • Reporte de sostenibilidad,
  • Objetivos de desarrollo sostenible,
  • Perú

Cómo citar

Venegas Morales, C. ., & Hernández-Pajares, J. (2025). Contribuciones a los ODS en reportes de sostenibilidad: un análisis de determinantes de empresas peruanas. CAPIC REVIEW, 23, 1–15. https://doi.org/10.35928/cr.vol23.2025.240

Derechos de autor 2025 Cecilia Venegas Morales, Julio Hernández-Pajares

Creative Commons License

Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.

Resumen

Los Objetivos de Desarrollo Sostenible (ODS) conforman una agenda global orientada a erradicar la pobreza, proteger el planeta y promover la prosperidad al 2030. Esta iniciativa requiere la participación activa de gobiernos, sociedad civil y, especialmente, del sector empresarial. En el Perú, las empresas listadas han empezado a incorporar los ODS en sus estrategias corporativas y en su reporte de sostenibilidad. Esta investigación tiene como objetivo analizar el nivel de divulgación de los ODS en los reportes de sostenibilidad e integrados del año 2021 de empresas peruanas que cotizan en bolsa. Asimismo, busca identificar y medir la influencia de los factores corporativos en dicho nivel de divulgación. El estudio emplea un enfoque cuantitativo de alcance explicativo, utilizando análisis de contenido para medir la información sobre los ODS y un modelo de regresión lineal múltiple para evaluar el efecto de factores como la existencia de un comité de sostenibilidad, el sector de industria y el carácter transnacional de la empresa. También se consideran variables de control como tamaño, endeudamiento y rentabilidad. Los resultados muestran que los ODS más divulgados por las empresas son el 4 (educación de calidad), 8 (trabajo decente), 9 (industria e innovación), 12 (producción responsable) y 13 (acción climática). La presencia de un comité de sostenibilidad y el carácter transnacional de la empresa influyen positivamente en la divulgación de los ODS. Además, el nivel de endeudamiento muestra una relación significativa. Los hallazgos aportan evidencia útil sobre la sostenibilidad corporativa en mercados emergentes.

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