Analysis of information and factors of environmental performance and circular economy in Peruvian companies
DOI:
https://doi.org/10.33595/2226-1478.12.1.481Abstract
Las empresas peruanas con importante impacto de sostenibilidad presentan un significativo desarrollo en su información ambiental. En función de esto, esta investigación tiene como objetivo analizar el nivel de divulgación de información de desempeño ambiental de acuerdo con la Global Reporting Initiative (GRI) y las prácticas de economía circular (EC). De igual forma, determinar su relación con el tamaño y sector empresarial para aquellas empresas que publicaron su reporte de sostenibilidad, y analizar los resultados en el contexto de las teorías de legitimidad e institucional. Se realizó una investigación cuantitativa mediante un análisis de contenido de los reportes de sostenibilidad para determinar los índices del nivel de divulgación de dicha información, descripción y relación de las variables señaladas. Este nivel de divulgación de información ambiental no se cumple en todos los aspectos de la GRI. De hecho, los resultados señalaron un mayor cumplimiento de divulgación de indicadores de gestión ambiental de residuos, agua, transporte y cumplimiento regulatorio, se observó una influencia institucional por tipo de actividad empresarial. Por otro lado, las prácticas de EC tampoco presentaron un alto grado de divulgación, mientras que las prácticas de reducción de consumo de insumos y gestión de residuos mostraron mayor revelación. El sector empresarial presentó relación con el nivel de información ambiental, sin embargo, ni el tamaño ni el sector de las empresas se relacionaron con la información de EC.
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