Cumplimiento de los estándares GRI en los reportes de sostenibilidad corporativa de las empresas del sector eléctrico supervisadas por el SMV en el periodo 2019
Files
Date
2022-06-17
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Pontificia Universidad Católica del Perú
Abstract
Esta tesis tiene como objetivo principal analizar si los Reportes de
Sostenibilidad Corporativa presentados por las empresas del sector
eléctrico supervisadas por la Superintendencia de Mercado de
Valores, cumplen con los estándares del Global Reporting Initiative
del periodo 2019. Así mismo, los objetivos específicos buscan
analizar si estos reportes cumplen con los estándares ambientales y
sociales establecidos por el Global Reporting Initiative del periodo
2019 e identificar si las normas legales contribuyen con la
elaboración transparente de estos reportes. La metodología
implementada en este estudio es de nivel cualitativo y su diseño es
descriptiva. Por otro lado, se planteó tres hipótesis específicas: los
Reportes de Sostenibilidad Corporativa presentados por las
empresas del sector eléctrico supervisadas por la Superintendencia
de Mercado de Valores cumplen con los estándares ambientales
establecidos por el Global Reporting Initiative del periodo 2019, los
Reportes de Sostenibilidad Corporativa presentados por las
empresas del sector eléctrico supervisadas por la Superintendencia
de Mercado de Valores cumplen con los estándares sociales
establecidos por el Global Reporting Initiative del periodo 2019 y que
las normas legales contribuyen con la elaboración transparente de
los reportes de sostenibilidad corporativa de las empresas peruanas.
Como resultado de esta investigación, se rechaza las dos primeras
hipótesis en el sentido que estas empresas no cumplen con los
estándares ambientales y sociales establecidos por el Global
Reporting Initiative del periodo 2019 y se acepta la hipótesis que las
normas legales contribuyen con la elaboración transparente de los
reportes de sostenibilidad corporativa de las empresas peruanas.
The main objective of this thesis is to analyze whether the Corporate Sustainability Reports presented by companies in the electricity sector supervised by the Superintendency of the Securities Market comply with the standards of the Global Reporting Initiative for the 2019 period. Likewise, the specific objectives seek to analyze whether These reports comply with the environmental and social standards established by the Global Reporting Initiative for the 2019 period and identify whether the legal regulations contribute to the transparent preparation of these reports. The methodology implemented in this study is qualitative and its design is descriptive. On the other hand, three specific hypotheses were proposed: the Corporate Sustainability Reports presented by the companies in the electricity sector supervised by the Superintendency of the Securities Market comply with the environmental standards established by the Global Reporting Initiative for the 2019 period, the Corporate Sustainability Reports presented by companies in the electricity sector supervised by the Superintendency of the Securities Market comply with the social standards established by the Global Reporting Initiative for the 2019 period and that legal regulations contribute to the transparent preparation of corporate sustainability reports of Peruvian companies. As a result of this investigation, the first two hypotheses are rejected in the sense that these companies do not comply with the environmental and social standards established by the Global Reporting Initiative for the 2019 period, and the hypothesis that legal regulations contribute to the transparent preparation of data is accepted of the corporate sustainability reports of Peruvian companies.
The main objective of this thesis is to analyze whether the Corporate Sustainability Reports presented by companies in the electricity sector supervised by the Superintendency of the Securities Market comply with the standards of the Global Reporting Initiative for the 2019 period. Likewise, the specific objectives seek to analyze whether These reports comply with the environmental and social standards established by the Global Reporting Initiative for the 2019 period and identify whether the legal regulations contribute to the transparent preparation of these reports. The methodology implemented in this study is qualitative and its design is descriptive. On the other hand, three specific hypotheses were proposed: the Corporate Sustainability Reports presented by the companies in the electricity sector supervised by the Superintendency of the Securities Market comply with the environmental standards established by the Global Reporting Initiative for the 2019 period, the Corporate Sustainability Reports presented by companies in the electricity sector supervised by the Superintendency of the Securities Market comply with the social standards established by the Global Reporting Initiative for the 2019 period and that legal regulations contribute to the transparent preparation of corporate sustainability reports of Peruvian companies. As a result of this investigation, the first two hypotheses are rejected in the sense that these companies do not comply with the environmental and social standards established by the Global Reporting Initiative for the 2019 period, and the hypothesis that legal regulations contribute to the transparent preparation of data is accepted of the corporate sustainability reports of Peruvian companies.
Description
Keywords
Empresas eléctricas--Perú, Gobierno corporativo--Aspectos ambientales--Informes, Gobierno corporativo--Aspectos sociales--Informes, Responsabilidad social de la empresa
Citation
Collections
Endorsement
Review
Supplemented By
Referenced By
Creative Commons license
Except where otherwised noted, this item's license is described as info:eu-repo/semantics/openAccess