Determinantes de información de sostenibilidad de empresas peruanas

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.