2021
DOI: 10.33595/2226-1478.12.1.481
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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 legitima… Show more

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Cited by 5 publications
(5 citation statements)
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“…Entre estos describe, el incremento de las ventas, la atracción de nuevos clientes, y la reducción de los costos de fabricación. Hernández Pajares et. al (2021), presenta un estudio realizado en Perú, nombrado "Análisis de información y factores de desempeño ambiental y de economía circular en empresas peruanas", este trabajo cuantitativo de naturaleza exploratoria, con alcance descriptivo, tiene por objeto el análisis del nivel de divulgación de información de desempeño ambiental de acuerdo con la Global Reporting Initiative (GRI) y las prácticas de economía circular (EC).…”
Section: Resultsunclassified
“…Entre estos describe, el incremento de las ventas, la atracción de nuevos clientes, y la reducción de los costos de fabricación. Hernández Pajares et. al (2021), presenta un estudio realizado en Perú, nombrado "Análisis de información y factores de desempeño ambiental y de economía circular en empresas peruanas", este trabajo cuantitativo de naturaleza exploratoria, con alcance descriptivo, tiene por objeto el análisis del nivel de divulgación de información de desempeño ambiental de acuerdo con la Global Reporting Initiative (GRI) y las prácticas de economía circular (EC).…”
Section: Resultsunclassified
“…H2: The cost of control in non-primary industrial enterprises influences environmental management in the district of Abancay, period 2024. (Hernández Pajares & Yagui Nishii, 2021) shows that there is institutional influence by type of business movement, CE circular economy practices did not present a high degree of disclosure, and input consumption mitigation and waste management practices exhibit greater disclosure. It indicates that there is a relationship in the business group at the level of environmental information, but neither the size nor the sector of the companies was related to the CE information.…”
Section: Literature Reviewmentioning
confidence: 94%
“…Literature reviews show a significant growth in the number of publications of sustainability reporting research in Latin America, especially in SCOPUS-based worldwide publications, but also in local databases such as REDIB and SCIELO as relevant in publications (Castro, 2020;Gonzalez-Pardo et al, 2020;Valero et al, 2020). In addition, the research shows that the companies with the highest environmental and social impact on sectors such as mining, energy and industry, with significant institutional influence of local and transnational organizations, have developed an important sustainability reporting (Calixto, 2013;Hernández-Pajares & Yagui, 2021;Rabasedas, 2018). On the other hand, other studies on social and environmental performance, and its disclosure, find a positive influence on the achievement of strategic objectives goals and value creation for companies (Correa-Mejía & Hernández, 2017;Vogt et al, 2017).…”
Section: Theoretical Backgroundmentioning
confidence: 98%