CAPIC REVIEW

Journal of Accounting, Auditing and Business Management

ISSN 0718-4662

logo revista Capic Review
Vol. 20 (2022): CAPIC REVIEW
Investigation

Influencing factors in the level of GRI compliance in sustainability reports of listed peruvian companies

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  • Denisse Aubert De Luchi Lomellini,
  • María Cecilia Venegas Morales
Denisse Aubert De Luchi Lomellini
Universidad de Piura
Bio
María Cecilia Venegas Morales
Universidad de Piura
Bio
DOI: https://doi.org/10.35928/cr.vol20.2022.173
Categories

Published 2023-06-23

Keywords

  • Lima stock exchange,
  • GRI standards,
  • sustainability reports,
  • corporate social responsibility,
  • legitimacy theory

How to Cite

Aubert De Luchi Lomellini, D., & Venegas Morales, M. C. (2023). Influencing factors in the level of GRI compliance in sustainability reports of listed peruvian companies. CAPIC REVIEW, 20, 1–16. https://doi.org/10.35928/cr.vol20.2022.173

Copyright (c) 2022 Denisse Aubert De Luchi Lomellini, María Cecilia Venegas Morales

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Abstract

Worldwide, there is interest in studying the influence that some factors have on the level of GRI compliance in sustainability reports, such as: the nature of the shareholders, the business sector, the company size and the presence of women on the boards of directors which has grown in recent years.
The objective is to analyze the level of GRI Standards (2016) compliance of the 2019 sustainability reports of Peruvian companies listed on the BVL and determine if the factors indicated influence this compliance according to legitimacy theory.
It is a quantitative approach research with a descriptive correlational scope, cross-sectional and non-experimental design. Content analysis of sustainability reports was carried out (analyzing the level of GRI compliance, the nature of the shareholders, the business sector, the company size and the presence of women on the boards of directors) and descriptive analysis, comparison of averages and Spearman's correlation test were performed using the SPSS program. We worked with a population sample.
According to the results, companies with national capital present more information in their sustainability reports and the companies from more sensitive sectors present a higher level of GRI compliance in terms of environmental and social issues. Also, it has been found that the size of the company has a weak negative relation with this compliance on environmental issues, while no relationship was found between the participation of women on the board of directors and the level of GRI compliance.

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