Resumo

HERNANDEZ PAJARES, Julio; LLAUCE ONTANEDA, Yulliana  e  MANSILLA MAHMUD, Macarena. Corporate Sustainability Reporting Compliance Factors: A Panel Data Study of Listed Companies in Peru. The Anáhuac j. [online]. 2024, vol.24, n.1, pp.64-91.  Epub 26-Ago-2024. ISSN 2683-2690.  https://doi.org/10.36105/theanahuacjour.2024v24n1.03.

In 2016, the Peruvian Stock Market Superintendency (SMV, by its Spanish acronym) mandated listed companies to publish a Corporate Sustainability Report in the Peruvian stock market as part of corporate governance policies. This research aims to analyze the evolution of compliance levels with the requirements for the sustainability reports established by the SMV as well as the corporate determinants for listed companies in Peru. This quantitative and explanatory research was conducted using a panel data linear regression analysis with fixed effects for the period 2018-2022, to assess the determinant effect of the independent variables on levels of corporate sustainability reporting compliance. The results show an unsteady increase in the level of sustainability reporting compliance until 2022, mainly in social performance. For the regression model with fixed effects on the year variable, the following are determinants of the level of sustainability reporting compliance: company size, belonging to sectors with higher sustainability impact, and voluntary sustainability reporting.

Palavras-chave : determinants of sustainability reporting; corporate governance; listed companies; Peru; sustainability report.

        · resumo em Espanhol     · texto em Inglês     · Inglês ( pdf )