ANALYSIS OF COMPLIANCE WITH THE MANDATORY SUSTAINABILITY REPORT IN PERUVIAN LISTED COMPANIES

Julio Hernández-Pajares and VALDIVIA Karina Pocomucha
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Julio Hernández-Pajares: Universidad de Piura-Campus Lima, Perú
VALDIVIA Karina Pocomucha: Universidad de Piura-Campus Piura, Perú

Studies in Business and Economics, 2021, vol. 16, issue 2, 84-100

Abstract: Research on institutional influence on sustainability information indicates that organisations prepare reports voluntarily, following international standards. On the other hand, some countries’ regulation has requested the presentation of mandatory sustainability reporting for listed companies. In Peru, stock market regulations have established the mandatory sustainability report since 2016. The aim of this study is to analyse the nature and the level of compliance of listed Peruvian companies with the sustainability mandatory report at 2017 and 2018. Further, the study seeks to analyse whether company size, profitability, indebtedness, sector, voluntary report, and transnational nature determine the level of compliance with mandatory reporting. The results indicate that the level of reporting compliance is not high; the greatest incidence of fulfilment occurs with respect to reporting labour performance, with suppliers and clients, with a high regulatory and sectoral institutional influence. Likewise, size, profitability, sector, and the companies’ voluntary reporting experience are determinants of the compliance level of mandatory sustainability reporting.

Keywords: Mandatory sustainability reporting; Sustainability reporting; Institutional theory; Peru (search for similar items in EconPapers)
Date: 2021
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