Vol. 17 (1)



Julio Hernández Pajares. https://orcid.org/0000-0002-7481-2912



Influence of the international nature of Peruvian companies in sustainability reporting





In response to regulations promoted by international institutions and due to the influence of transnational organizations, sustainability reporting has experienced an important development in recent years for Latin American companies. In this line, Peruvian organizations have also participated in reporting initiatives under the model of the Global Reporting Initiative (GRI). For this reason, the aim of this study is to analyze whether the factors of size, transnational nature and international character of its customers are determinants in the level of compliance with the sustainability information of Peruvian companies. This takes as a reference the GRI criteria present in its sustainability reports. Based on this, the results indicate that belonging to transnational groups and relationships with foreign customers do constitute themselves as determining factors in the level of compliance with information on aspects of environmental performance, mainly.


Corporate Social Responsibility; Global Reporting Initiative; Latin America; Peru; Sustainability Reporting

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Julio Hernández Pajares es Licenciado en Ciencias Administrativas por la Pontificia Universidad Católica del Perú, Master en Gestión Internacional de la Empresa y Doctor en Contabilidad y Finanzas por la Universidad de Zaragoza. Es profesor del Área Académica de Contabilidad y Auditoría de la Facultad de Ciencias Económicas y Empresariales de la Universidad de Piura. julio.hernandez@udep.pe, https://orcid.org/0000-0002-7481-2912

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