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

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The Anáhuac Journal
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Publicado: Jun 26, 2024
DOI: https://doi.org/10.36105/theanahuacjour.2024v24n1.03
Palabras clave:
determinantes de reporte de sostenibilidad, gobierno corporativo, empresas cotizadas, Perú, reportes de sostenibilidad

Contenido principal del artículo

Julio Hernández Pajares
Universidad de Piura-Campus Lima, Perú
Yulliana Llauce Ontaneda
Universidad de Piura-Campus Lima, Perú
Macarena Mansilla Mahmud
Universidad de Piura-Campus Lima, Perú
https://orcid.org/0000-0003-4345-6254

Resumen

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 investigación 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.

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Hernández Pajares, J., Llauce Ontaneda, Y., & Mansilla Mahmud, M. (2024). Factores de cumplimiento de reportes de sostenibilidad corporativa: un estudio de datos de panel de empresas cotizadas en Perú. The Anáhuac Journal, 24(1), Págs. 64–91. https://doi.org/10.36105/theanahuacjour.2024v24n1.03
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Vol. 24 Núm. 1 (2024): The Anáhuac Journal, Vol. 24, núm. 1, 2024, Primer Semestre
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Biografía del autor/a

Julio Hernández Pajares, Universidad de Piura-Campus Lima, Perú

Julio César Hernández Pajares has a PhD in Accounting and Finance and a master’s in International Business Management from the Universidad de Zaragoza, and is a Public Accountant from the Pontificia Universidad Católica del Perú. He is a senior lecturer, researcher, and author of publications in indexed scientific journals in the areas of financial accounting and IFRS, corporate governance, social responsibility and sustainability at the University of Piura. He was Director of the Accounting and Auditing Program and Vice-Dean of the Faculty of Economics and Business Administration at the Universidad de Piura. Formerly auditor at Deloitte & Touche, he is a consultant and advisor to companies.

Yulliana Llauce Ontaneda, Universidad de Piura-Campus Lima, Perú

Yulliana Marised Llauce Ontaneda has a master’s degree in Business Administration from PAD Business School and is a Public Accountant from Universidad de Piura.
She has a CCA Certificate from the Global Chartered Controller Institute. She is the director of the Accounting and Auditing Program at Universidad de Piura and a professor in the academic area of accounting for undergraduate courses and graduate programs in financial accounting, cost and management control courses.
She has worked in the accounting area of hydrocarbon companies, as well as in financial auditing, and provides advice to companies on issues related to costs and management control.

Macarena Mansilla Mahmud, Universidad de Piura-Campus Lima, Perú

Macarena Ayleen Mansilla Mahmud holds a bachelor’s degree in economics from the Universidad de Piura. He is a research and teaching assistant at Universidad de Piura, Lima Campus, Peru. Her research interests include organizational behavior, human talent management, and corporate sustainability.

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