In response to regulations promoted by international institutions and due to the influence of transnational organizations, sustainability reporting has experienced an important development in recent years for Latin American companies. In this line, Peruvian organizations have also participated in reporting initiatives under the model of the Global Reporting Initiative (GRI). For this reason, the aim of this study is to analyze whether the factors of size, transnational nature and international character of its customers are determinants in the level of compliance with the sustainability information of Peruvian companies. This takes as a reference the GRI criteria present in its sustainability reports. Based on this, the results indicate that belonging to transnational groups and relationships with foreign customers do constitute themselves as determining factors in the level of complianc...

In response to regulations promoted by international institutions and due to the influence of transnational organizations, sustainability reporting has experienced an important development in recent years for Latin American companies. In this line, Peruvian organizations have also participated in reporting initiatives under the model of the Global Reporting Initiative (GRI). For this reason, the aim of this study is to analyze whether the factors of size, transnational nature and international character of its customers are determinants in the level of compliance with the sustainability information of Peruvian companies. This takes as a reference the GRI criteria present in its sustainability reports. Based on this, the results indicate that belonging to transnational groups and relationships with foreign customers do constitute themselves as determining factors in the level of complianc...

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...