Índice de transparencia corporativa aplicado al sector agroindustrial
Date
2019-03-11
Journal Title
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Publisher
Pontificia Universidad Católica del Perú
Abstract
Durante las últimas décadas a raíz del crecimiento macroeconómico y los diferentes
actos no éticos tanto a nivel mundial como en el Perú, se crea la necesidad de encontrar un
mecanismo que permita determinar la transparencia corporativa a través de la divulgación de
información. En ese sentido, la presente investigación tiene como propósito principal
construir una herramienta de medición de transparencia corporativa aplicado a la realidad
peruana. Para la creación del índice de transparencia se utilizó la metodología propuesta por
la Organización para la Cooperación y el Desarrollo Económico (con sus siglas en inglés
OCDE), la definición de sus componentes se soporta de investigaciones previas y modelos
referentes.
El resultado de la aplicación del modelo demuestra que el índice de transparencia
corporativa del sector agroindustrial tiene un nivel de transparencia bajo con una puntuación
de 42.6. Adicionalmente la presente investigación demuestra que si es factible desarrollar un
índice de transparencia corporativa aplicado a cualquier sector, existiendo una relación entre
el índice de transparencia corporativa y sus dimensiones. Por lo tanto, el uso de esta
herramienta puede ser aplicado a cualquier sector económico peruano y los resultados
servirán para investigaciones futuras relacionadas principalmente con el análisis de las
empresas de otros países.
During the last decades, as a result of macroeconomic growth and different non-ethical acts both globally and in Peru, the need to create a mechanism to determine corporate transparency through the disclosure of both voluntary and mandatory information according to the type of company and the ownership structure. Accordingly, the main purpose of this research is to build a measurement tool for Corporate Transparency applied to the Peruvian reality. The methodology for the creation of the transparency index will be the Organization for Economic Co-operation and Development (With its acronym in English OCDE), based on the contributions of previous research, the components of the corporate transparency index were determined. The result of the investigation shows that the corporate transparency index of the agroindustrial sector is low rating scale of 42.6. Aditionally this investigation show that is feasible to develop a corporate transparency index applied to any sector, there is a relationship between the corporate transparency index and its dimensions. Therefore, the use of this tool can also be applied to any Peruvian economic sector and the results will be useful for future research related mainly to the analysis of companies from other countries.
During the last decades, as a result of macroeconomic growth and different non-ethical acts both globally and in Peru, the need to create a mechanism to determine corporate transparency through the disclosure of both voluntary and mandatory information according to the type of company and the ownership structure. Accordingly, the main purpose of this research is to build a measurement tool for Corporate Transparency applied to the Peruvian reality. The methodology for the creation of the transparency index will be the Organization for Economic Co-operation and Development (With its acronym in English OCDE), based on the contributions of previous research, the components of the corporate transparency index were determined. The result of the investigation shows that the corporate transparency index of the agroindustrial sector is low rating scale of 42.6. Aditionally this investigation show that is feasible to develop a corporate transparency index applied to any sector, there is a relationship between the corporate transparency index and its dimensions. Therefore, the use of this tool can also be applied to any Peruvian economic sector and the results will be useful for future research related mainly to the analysis of companies from other countries.
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Keywords
Transparencia corporativa--Perú, Sector agroindustrial--Perú, Investigación cuantitativa
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