New socio-environmental indicators for sustainability reports. Case: peruvian mining companies in Lima stock exchange
Descripción del Articulo
Objective: Design complementary socio-environmental indicators of generation value as part of the Sustainability Reports for Peruvian mining companies listed on the Lima Stock Exchange in 2017. Method: The study had an exploratory and descriptive scope, and a mixed approach: qualitative and quantita...
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|---|---|
| Formato: | artículo |
| Fecha de Publicación: | 2020 |
| Institución: | Universidad Nacional Mayor de San Marcos |
| Repositorio: | Revistas - Universidad Nacional Mayor de San Marcos |
| Lenguaje: | español |
| OAI Identifier: | oai:ojs.csi.unmsm:article/19265 |
| Enlace del recurso: | https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/19265 |
| Nivel de acceso: | acceso abierto |
| Materia: | Socio-emviromental indicators mining reports sustainability Socioambiental indicadores minería reportes sostenibilidad |
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New socio-environmental indicators for sustainability reports. Case: peruvian mining companies in Lima stock exchangeNuevos indicadores socioambientales para los reportes de sostenibilidad. Caso: mineras peruanas en la Bolsa de Valores de LimaAstorga de la Cruz, Brandelt JesusSocio-emviromentalindicatorsminingreportssustainabilitySocioambientalindicadoresmineríareportessostenibilidadObjective: Design complementary socio-environmental indicators of generation value as part of the Sustainability Reports for Peruvian mining companies listed on the Lima Stock Exchange in 2017. Method: The study had an exploratory and descriptive scope, and a mixed approach: qualitative and quantitative. The research design was cross-sectional and non-probabilistic sampling were used, for convenience of the researcher. Results: The research results bring new indicators for Peru mining companies. Thus, the following social indicators are proposed such as: the relationship between the accident frequency index and income; the relationship of citizen participation and registries number of complaints; the percentage of training hours linked to accident prevention; and the relationship between the mining tax and income. Regard to environmental indicators, the following are proposed: recycled water percentage versus the total water used, and hazardous waste percentage versus total waste. Conclusions: It concluded that the suggested complementary indicators could contribute to the generation value of Peru's mining companies.Objetivo: Diseñar indicadores complementarios socioambientales de generación de valor como parte de los Reportes de Sostenibilidad para las empresas mineras peruanas que cotizaron en la Bolsa de Valores de Lima en el año 2017. Método: El estudio tuvo un alcance exploratorio y descriptivo, y un enfoque mixto: cualitativo y cuantitativo. El diseño de la investigación fue de tipo transversal y utilizó un muestreo no probabilístico, por conveniencia del investigador. Resultados: Los resultados del trabajo de investigación aportan nuevos indicadores para las empresas mineras del Perú. Así, se proponen los siguientes indicadores sociales como: la relación entre el índice de frecuencia de accidentes y los ingresos; la relación de participación ciudadana y número de quejas registradas; el porcentaje de horas de formación vinculadas con la prevención de accidentes; y la relación entre el canon minero y los ingresos. Relativo a los indicadores ambientales, se proponen los siguientes: porcentaje del agua reciclada frente al total de agua utilizada, y porcentaje de residuos peligrosos frente al total de residuos. Conclusiones: Se concluyó que los indicadores complementarios sugeridos podrían contribuir a la generación de valor de las empresas mineras del Perú.Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables2020-12-28info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/1926510.15381/quipu.v28i58.19265Quipukamayoc; Vol. 28 Núm. 58 (2020); 17-25Quipukamayoc; Vol. 28 No. 58 (2020); 17-251609-81961560-9103reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/19265/16157https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/19265/16166Derechos de autor 2020 Brandelt Jesus Astorga de la Cruzhttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessoai:ojs.csi.unmsm:article/192652020-12-29T21:23:57Z |
| dc.title.none.fl_str_mv |
New socio-environmental indicators for sustainability reports. Case: peruvian mining companies in Lima stock exchange Nuevos indicadores socioambientales para los reportes de sostenibilidad. Caso: mineras peruanas en la Bolsa de Valores de Lima |
| title |
New socio-environmental indicators for sustainability reports. Case: peruvian mining companies in Lima stock exchange |
| spellingShingle |
New socio-environmental indicators for sustainability reports. Case: peruvian mining companies in Lima stock exchange Astorga de la Cruz, Brandelt Jesus Socio-emviromental indicators mining reports sustainability Socioambiental indicadores minería reportes sostenibilidad |
| title_short |
New socio-environmental indicators for sustainability reports. Case: peruvian mining companies in Lima stock exchange |
| title_full |
New socio-environmental indicators for sustainability reports. Case: peruvian mining companies in Lima stock exchange |
| title_fullStr |
New socio-environmental indicators for sustainability reports. Case: peruvian mining companies in Lima stock exchange |
| title_full_unstemmed |
New socio-environmental indicators for sustainability reports. Case: peruvian mining companies in Lima stock exchange |
| title_sort |
New socio-environmental indicators for sustainability reports. Case: peruvian mining companies in Lima stock exchange |
| dc.creator.none.fl_str_mv |
Astorga de la Cruz, Brandelt Jesus |
| author |
Astorga de la Cruz, Brandelt Jesus |
| author_facet |
Astorga de la Cruz, Brandelt Jesus |
| author_role |
author |
| dc.subject.none.fl_str_mv |
Socio-emviromental indicators mining reports sustainability Socioambiental indicadores minería reportes sostenibilidad |
| topic |
Socio-emviromental indicators mining reports sustainability Socioambiental indicadores minería reportes sostenibilidad |
| description |
Objective: Design complementary socio-environmental indicators of generation value as part of the Sustainability Reports for Peruvian mining companies listed on the Lima Stock Exchange in 2017. Method: The study had an exploratory and descriptive scope, and a mixed approach: qualitative and quantitative. The research design was cross-sectional and non-probabilistic sampling were used, for convenience of the researcher. Results: The research results bring new indicators for Peru mining companies. Thus, the following social indicators are proposed such as: the relationship between the accident frequency index and income; the relationship of citizen participation and registries number of complaints; the percentage of training hours linked to accident prevention; and the relationship between the mining tax and income. Regard to environmental indicators, the following are proposed: recycled water percentage versus the total water used, and hazardous waste percentage versus total waste. Conclusions: It concluded that the suggested complementary indicators could contribute to the generation value of Peru's mining companies. |
| publishDate |
2020 |
| dc.date.none.fl_str_mv |
2020-12-28 |
| dc.type.none.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
| format |
article |
| status_str |
publishedVersion |
| dc.identifier.none.fl_str_mv |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/19265 10.15381/quipu.v28i58.19265 |
| url |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/19265 |
| identifier_str_mv |
10.15381/quipu.v28i58.19265 |
| dc.language.none.fl_str_mv |
spa |
| language |
spa |
| dc.relation.none.fl_str_mv |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/19265/16157 https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/19265/16166 |
| dc.rights.none.fl_str_mv |
Derechos de autor 2020 Brandelt Jesus Astorga de la Cruz https://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
| rights_invalid_str_mv |
Derechos de autor 2020 Brandelt Jesus Astorga de la Cruz https://creativecommons.org/licenses/by-nc-sa/4.0 |
| eu_rights_str_mv |
openAccess |
| dc.format.none.fl_str_mv |
application/pdf text/html |
| dc.publisher.none.fl_str_mv |
Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables |
| publisher.none.fl_str_mv |
Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables |
| dc.source.none.fl_str_mv |
Quipukamayoc; Vol. 28 Núm. 58 (2020); 17-25 Quipukamayoc; Vol. 28 No. 58 (2020); 17-25 1609-8196 1560-9103 reponame:Revistas - Universidad Nacional Mayor de San Marcos instname:Universidad Nacional Mayor de San Marcos instacron:UNMSM |
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Universidad Nacional Mayor de San Marcos |
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UNMSM |
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UNMSM |
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Revistas - Universidad Nacional Mayor de San Marcos |
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Revistas - Universidad Nacional Mayor de San Marcos |
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13.914502 |
Nota importante:
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
