Análisis de información y factores de desempeño ambiental y de economía circular en empresas peruanas

Abstract

Peruvian companies with significant sustainability impact have a significant development in their environmental information. Based on this, this research aims to analyze the level of disclosure of environmental performance information according to the Global Reporting Initiative (GRI) and circular economy (CE) practices. Similarly, determine its relationship with the size and business sector for those companies that published their sustainability report, and analyze the results within the framework of legitimacy and institutional theories. A quantitative investigation was carried out by means of a content analysis of the sustainability reports to determine the indices of the level of disclosure of said information, description and relationship of the variables indicated. This level of environmental disclosure is not met in all aspects of GRI. In fact, the results indicated greater compliance in the dissemination of environmental waste management, water, transport and regulatory compliance indicators, an institutional influence by type of business activity was observed. On the other hand, CE practices also did not show a high degree of disclosure, while input consumption reduction and waste management practices showed greater disclosure. The business sector presented a relationship with the level of environmental information, however, neither the size nor the sector of the companies were related to the CE information.