CAPIC REVIEW

Journal of Accounting, Auditing and Business Management

ISSN 0718-4662

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Vol. 15 (2017): CAPIC REVIEW
Investigation

Determinants of sustainability reporting of peruvian companies

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  • Julio Hernández-Pajares
Julio Hernández-Pajares
Universidad de Piura, Facultad de Ciencias Económicas y Empresariales
DOI: https://doi.org/10.35928/cr.vol15.2017.5
Categories

Published 2017-06-10

Keywords

  • Corporate Social Responsibility,
  • Global Reporting Initiative,
  • Latin America,
  • Peru,
  • Sustainability Reporting

How to Cite

Hernández-Pajares, J. . (2017). Determinants of sustainability reporting of peruvian companies. CAPIC REVIEW, 15, 9–18. https://doi.org/10.35928/cr.vol15.2017.5
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Abstract

The sustainability performance and its report have had an important development in recent years for Latin American companies, in response to regulations promoted by international organizations and in companies, whose type of industry has a greater social and environmental impact. 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, being greater in companies with an important sustainability performance. The aim of the present study is to analyze if the factors of industry, size, transnational nature and experience of publication, are determining in the level of compliance of sustainability report of the Peruvian companies, according to GRI criteria. For this research, a content analysis of sustainability reports from 67 companies and a multivariate statistical analysis were performed to determine the significance of the relationships between the variables studied.

The results indicate that the size, the business sector and the membership of transnational groups are determining factors in the level of compliance of the information of the aspects of environmental and social performance.

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