Analysis and disclosure factors for sustainability reporting on web pages of peruvian listed companies
Descripción del Articulo
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...
| Autores: | , |
|---|---|
| Formato: | artículo |
| Fecha de Publicación: | 2021 |
| Institución: | Universidad de San Martín de Porres |
| Repositorio: | Correspondencias & Análisis |
| Lenguaje: | español |
| OAI Identifier: | oai:ojs2.ojs.correspondenciasyanalisis.com:article/387 |
| Enlace del recurso: | http://ojs.correspondenciasyanalisis.com/index.php/Journalcya/article/view/387 |
| Nivel de acceso: | acceso abierto |
| Materia: | Divulgación voluntaria divulgación obligatoria páginas web reporte de sostenibilidad responsabilidad social empresarial |
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Analysis and disclosure factors for sustainability reporting on web pages of peruvian listed companies Análisis y factores de divulgación de información de sostenibilidad en páginas web de empresas cotizadas peruanas |
| title |
Analysis and disclosure factors for sustainability reporting on web pages of peruvian listed companies |
| spellingShingle |
Analysis and disclosure factors for sustainability reporting on web pages of peruvian listed companies Hernández-Pajares, Julio César Divulgación voluntaria divulgación obligatoria páginas web reporte de sostenibilidad responsabilidad social empresarial |
| title_short |
Analysis and disclosure factors for sustainability reporting on web pages of peruvian listed companies |
| title_full |
Analysis and disclosure factors for sustainability reporting on web pages of peruvian listed companies |
| title_fullStr |
Analysis and disclosure factors for sustainability reporting on web pages of peruvian listed companies |
| title_full_unstemmed |
Analysis and disclosure factors for sustainability reporting on web pages of peruvian listed companies |
| title_sort |
Analysis and disclosure factors for sustainability reporting on web pages of peruvian listed companies |
| dc.creator.none.fl_str_mv |
Hernández-Pajares, Julio César García Biel, Camilla |
| author |
Hernández-Pajares, Julio César |
| author_facet |
Hernández-Pajares, Julio César García Biel, Camilla |
| author_role |
author |
| author2 |
García Biel, Camilla |
| author2_role |
author |
| dc.subject.none.fl_str_mv |
Divulgación voluntaria divulgación obligatoria páginas web reporte de sostenibilidad responsabilidad social empresarial |
| topic |
Divulgación voluntaria divulgación obligatoria páginas web reporte de sostenibilidad responsabilidad social empresarial |
| description |
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 impact present greater disclosure. |
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2021 |
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2021-12-06 |
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article |
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http://ojs.correspondenciasyanalisis.com/index.php/Journalcya/article/view/387 10.24265/cian.2021.n14.06 |
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http://ojs.correspondenciasyanalisis.com/index.php/Journalcya/article/view/387 |
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10.24265/cian.2021.n14.06 |
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Derechos de autor 2021 Julio César Hernández-Pajares, Camilla García Biel http://creativecommons.org/licenses/by/4.0 |
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Correspondences & Analysis; No 14 (2021): Correspondences & analysis N°14 2021 (july - december); 129-150 Correspondencias & análisis; Núm. 14 (2021): Correspondencias & análisis N°14 2021 (julio - diciembre); 129-150 2304-2265 2224-235X reponame:Correspondencias & Análisis instname:Universidad de San Martín de Porres instacron:USMP |
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Analysis and disclosure factors for sustainability reporting on web pages of peruvian listed companiesAnálisis y factores de divulgación de información de sostenibilidad en páginas web de empresas cotizadas peruanasHernández-Pajares, Julio CésarGarcía Biel, CamillaDivulgación voluntariadivulgación obligatoriapáginas webreporte de sostenibilidadresponsabilidad social empresarialThe 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 impact present greater disclosure.El objetivo de esta investigación es analizar la información de sostenibilidad publicada en las páginas web corporativas y estudiar los factores que determinan el nivel de divulgación de dicha información en empresas cotizadas peruanas por el año 2018. Para este propósito, el estudio realizó un análisis de contenido de páginas web de 151 empresas cotizadas para establecer un índice de cumplimiento de información de sostenibilidad y examinó si las variables tamaño, rentabilidad, naturaleza transnacional y tipo de actividad empresarial resultaron determinantes en dicho índice. Los resultados encontraron que en las páginas web, no se cumplen, todos los criterios de divulgación establecidos. El tamaño y el tipo de actividad empresarial resultaron factores determinantes. Se concluye que el nivel de información no alcanza el total cumplimiento de los estándares de información internacional o las regulaciones obligatorias, las empresas con mayores recursos y de sectores con mayor impacto ambiental presentan una mayor divulgación.Universidad San Martín de Porres. Escuela Profesional de Ciencias de la Comunicación. Instituto de Investigación2021-12-06info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlapplication/xmlapplication/zipaudio/mpegaudio/mpeghttp://ojs.correspondenciasyanalisis.com/index.php/Journalcya/article/view/38710.24265/cian.2021.n14.06Correspondences & Analysis; No 14 (2021): Correspondences & analysis N°14 2021 (july - december); 129-150Correspondencias & análisis; Núm. 14 (2021): Correspondencias & análisis N°14 2021 (julio - diciembre); 129-1502304-22652224-235Xreponame:Correspondencias & Análisisinstname:Universidad de San Martín de Porresinstacron:USMPspahttp://ojs.correspondenciasyanalisis.com/index.php/Journalcya/article/view/387/620http://ojs.correspondenciasyanalisis.com/index.php/Journalcya/article/view/387/828http://ojs.correspondenciasyanalisis.com/index.php/Journalcya/article/view/387/655http://ojs.correspondenciasyanalisis.com/index.php/Journalcya/article/view/387/656http://ojs.correspondenciasyanalisis.com/index.php/Journalcya/article/view/387/799http://ojs.correspondenciasyanalisis.com/index.php/Journalcya/article/view/387/800/*ref*/Adams, C. A., & Frost, G. R. (2006). Accessibility and functionality of the corporate Web site: implications for sustainability reporting. Business Strategy and the Environment, 15(4), 275-287. https://doi.org/10.1002/bse.531/*ref*/Alonso-Almeida, M., Marimon, F., & Llach, J. (2015). Difusión de las memorias de sostenibilidad en Latinoamérica: análisis territorial y sectorial. Estudios Gerenciales, 31(135), 139-149. https://doi.org/10.1016/j.estger.2015.01.002/*ref*/Bachmann, P., & Ingenhoff, D. (2016). Legitimacy through CSR disclosures? The advantage outweighs the disadvantages. Public Relations Review, 42(3), 386-394. https://doi.org/10.1016/j.pubrev.2016.02.008/*ref*/Bonsón, E. & Escobar, T. (2004). La difusión voluntaria de información financiera en WebWebt. Un análisis comparativo entre Estados Unidos, Europa del Este y la Unión Europea. Revista Española de Financiación y Contabilidad, 33 (123), 1063-1101. https://doi.org/10.1080/02102412.2004.10779539/*ref*/Branco, M. C., & Rodrigues L. L. (2006). Communication of Corporate Social Responsibility by Portuguese Banks: A Legitimacy Theory Perspective. Corporate Communications: An International Journal 11(3), 232-248. https://doi.org/10.1108/13563280610680821/*ref*/Branco, M. C., Delgado, C., Sá, M., & Sousa, C. (2014). Comparing CSR communication on corporate web sites in Sweden and Spain. Baltic Journal of Management, 9 (2), 231–250. https://doi.org/10.1108/BJM-10-2013-0151/*ref*/Calixto, L. (2013). A divulgação de relatórios de sustentabilidade na América Latina: um estudo comparativo. Revista de Administração, 48(4), 828-842. https://doi.org/10.5700/rausp1124/*ref*/Capriotti, P., y Moreno, A. (2007). Corporate citizenship and public relations: The importance and interactivity of social responsibility issues on corporate Websites. Public relations review, 33(1), 84-91. https://doi.org/10.1016/j.pubrev.2006.11.012/*ref*/Chapple, W., & Moon, J. (2005). 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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).
