Relevance of non-financial information for top management of companies listed in the Lima Stock Exchange

• Autores: Quevedo Alejos, Maria Isabel Alejandra, Chong León, Esteban, Rivero Ponce de León, Eduardo Rubén
• Formato: artículo
• Fecha de Publicación: 2022
• Institución: Universidad Nacional Mayor de San Marcos
• Repositorio: Revistas - Universidad Nacional Mayor de San Marcos
• Lenguaje: español
• OAI Identifier: oai:ojs.csi.unmsm:article/22691
• Enlace del recurso: https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/22691
• Nivel de acceso: acceso abierto
• Materia: intellectual capital; non-financial information; integrated report; corporate social responsibility; transparency; capital intelectual; información no financiera; reporte integrado; responsabilidad social empresarial; transparencia.

Objective: To assess the relevance of non-financial information, its preparation and communication by the top management of the companies listed in the Lima Stock Exchange. Method: The research was exploratory and descriptive, and a measurement instrument was applied to 69 companies, as of December 2019. Results: The top management considers non-financial information as relevant for decision-making; however, there is little knowledge about non-financial reports used internationally and there is also less acceptance in voluntarily communicating this information. The identification of this gap generates opportunities to further research its causes and recommend actions to reduce such gap. Our research is limited to companies listed in the Lima Stock Exchange and could not be extended to other companies in Peru, since there is no public information available. Conclusion: This research confirms that Peruvian companies are interested, use, and prepare non-financial information emphasizing different aspects such as human capital, organizational culture, organizational structure, relationship with their stockholders and sustainability.