Índice de transparencia corporativa en el sector financiero no bancario
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Date
2021-02-26
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Pontificia Universidad Católica del Perú
Abstract
En el presente trabajo de investigación se propone un modelo que permite medir el
índice de transparencia corporativa (ITC) en el sector financiero no bancario en el Perú, el
cual está compuesto por 38 empresas divididas en 10 Financieras, 12 Cajas Municipales de
Ahorro y Crédito (CMAC), 7 Cajas Rurales de Ahorro y Crédito (CRAC) y 9 Entidades de
Desarrollo de la Pequeña y Microempresa (EDPYME). Con esta propuesta se espera trazar
una línea base de transparencia en la información para las empresas prestadoras de servicios
financieros y así combatir una parte de la corrupción que agobia al país.
En la elaboración se han examinado conceptos sobre transparencia corporativa, así
como diversos modelos que se emplean en algunos países para cuantificar la transparencia.
Además, se han analizado las buenas prácticas en el sector financiero no bancario a nivel
internacional que permitieron identificar algunos pilares, factores e indicadores los que han
sido incluidos en el modelo. La metodología base empleada para el cálculo del índice de
transparencia corporativa es la del Manual de Construcción de Índices Compuestos de la
OCDE, la que fue ajustada para el modelo de cálculo. En la evaluación del ITC se han
considerado 32 factores con sus respectivos indicadores los que han sido agrupados en 8
pilares.
La muestra analizada en el sector financiero no bancario está compuesta por cuatro
Financieras, cuatro CMACs, tres EDPYMEs y tres CRACs. Para la recolección de la
información se ha examinado información de las páginas web oficiales de cada entidad la
cual ha sido complementada con información de la SBS y la SMV.
Finalmente, para la presentación de los resultados del ITC se elaboró una escala con
cinco niveles de cumplimiento: deficiente, regular, aceptable, bueno y óptimo, asimismo se
realizó un análisis por pilar y también por empresa.
This research work proposes a model that allows to measure the corporate transparency index (CTI) in the non-bank financial sector in Peru, which is composed of 38 companies divided into 10 Financial entities, 12 Savings and Loan Municipal Cooperatives, 7 Savings and Loan Rural Cooperatives and 9 Small and Microenterprise Development Entities. This proposal hopes to draw up a baseline of information transparency for financial service providers to combat a part of the corruption that burdens the country. The development has examined concepts on corporate transparency, as well as various models used in some countries to quantify transparency. In addition, good practices in the non-bank financial sector at the international level were analyzed to identify some pillars, factors and indicators that have been included in the model. The base methodology used for the calculation of the corporate transparency index is the OECD Composite Index Construction Manual, adjusted for the calculation model. The CTI evaluation has considered 32 factors with their respective indicators, grouped into eight pillars. The sample analyzed in the non-bank financial sector consists of four financial entities, four Savings and Loan Municipal Cooperatives, three Small and Microenterprise Development Entities and three Savings and Loan Rural Cooperatives. The official websites, of each entity, were reached to obtain information, which has been supplemented by information from “Superintendencia de Banca, Seguros y AFP” and “Superintendencia del Mercado de Valores”. Finally, for the results presentation of the CTI, a scale was developed with five levels of compliance: deficient, regular, acceptable, good and optimal, A scale analysis was carried out by pillar and by company as well.
This research work proposes a model that allows to measure the corporate transparency index (CTI) in the non-bank financial sector in Peru, which is composed of 38 companies divided into 10 Financial entities, 12 Savings and Loan Municipal Cooperatives, 7 Savings and Loan Rural Cooperatives and 9 Small and Microenterprise Development Entities. This proposal hopes to draw up a baseline of information transparency for financial service providers to combat a part of the corruption that burdens the country. The development has examined concepts on corporate transparency, as well as various models used in some countries to quantify transparency. In addition, good practices in the non-bank financial sector at the international level were analyzed to identify some pillars, factors and indicators that have been included in the model. The base methodology used for the calculation of the corporate transparency index is the OECD Composite Index Construction Manual, adjusted for the calculation model. The CTI evaluation has considered 32 factors with their respective indicators, grouped into eight pillars. The sample analyzed in the non-bank financial sector consists of four financial entities, four Savings and Loan Municipal Cooperatives, three Small and Microenterprise Development Entities and three Savings and Loan Rural Cooperatives. The official websites, of each entity, were reached to obtain information, which has been supplemented by information from “Superintendencia de Banca, Seguros y AFP” and “Superintendencia del Mercado de Valores”. Finally, for the results presentation of the CTI, a scale was developed with five levels of compliance: deficient, regular, acceptable, good and optimal, A scale analysis was carried out by pillar and by company as well.
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Acceso a la información, Administración financiera
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