El objetivo de esta investigación es analizar el nivel y la naturaleza de la de Responsabilidad Social Empresarial (RSE) voluntaria y obligatoria publicada en las páginas web de empresas peruanas cotizadas para el año 2018 y, así mismo, evaluar si el tamaño, sector, rentabilidad influyen en el nivel de información de RSE voluntaria en las páginas web y obligatoria en reportes publicados. Para ello, se ha realizado un análisis de contenido de las páginas web corporativas y los Reportes de Sostenibilidad Corporativa obligatorios de 151 empresas cotizadas peruanas para los periodos 2017 y 2018 para determinar la relación entre las variables tamaño, rentabilidad, sector con el nivel de información en las páginas web y reportes obligatorios mediante un análisis de regresión. Asimismo, se analiza si el tamaño de las empresas, rentabilidad y sector empresarial inciden en el nive...

The objective of this research is to analyze the sustainability information published on corporate websites and study the factors that determine the level of disclosure of this information in Peruvian listed companies for the year 2018. For this purpose, the study conducted a content analysis of web pages of 151 listed companies to establish a compliance index of sustainability information and examined whether the variables size, profitability, transnational nature and type of business activity were significant in this index. The results found that in the web pages, not all the disclosure criteria established are met. The size and type of business were determining factors. It is concluded that the level of information does not reach full compliance with international information standards or mandatory regulations, companies with greater resources and sectors with greater environmental im...

The objective of this research is to analyze the sustainability information published on corporate websites and study the factors that determine the level of disclosure of this information in Peruvian listed companies for the year 2018. For this purpose, the study conducted a content analysis of web pages of 151 listed companies to establish a compliance index of sustainability information and examined whether the variables size, profitability, transnational nature and type of business activity were significant in this index. The results found that in the web pages, not all the disclosure criteria established are met. The size and type of business were determining factors. It is concluded that the level of information does not reach full compliance with international information standards or mandatory regulations, companies with greater resources and sectors with greater environmental im...