Nivel de cumplimiento de información medioambiental en los reportes de sostenibilidad en sector minería y energía de empresas peruanas y chilenas

Abstract

El objetivo del presente estudio es analizar el nivel de cumplimiento de la información medioambiental de acuerdo con la GRI G4 en los reportes de sostenibilidad de empresas de minería y energía de Perú y Chile. Se busca determinar si los factores tamaño de la empresa, cotización, exportación y naturaleza del capital influyen en el cumplimiento de dicha información. Este estudio se centra en la industria extractiva (minería, petróleo, gas y energía), ya que dichos sectores presentan los mayores problemas ambientales y sociales, y cubren la mayoría de los indicadores de sostenibilidad. Por lo tanto, el nivel de cumplimiento de información de responsabilidad social corporativa (RSC) por parte de la organización dependerá de las presiones sociales y políticas a las que se enfrente en relación con su desempeño medioambiental. Además, siguiendo la teoría de la legitimidad, se pretende conocer el grado de difusión de información ambiental. Los resultados indican que el 96% de las empresas divulgan información relacionada a mejoras y aspectos positivos con el fin de legitimarse. Asimismo, los factores tamaño y cotización ejercen una influencia significativa en el nivel de cumplimiento de información ambiental revelada en sus reportes.

Exploring the research on sustainability reporting: a comprehensive bibliometric and literature review in the Latin American context

“…The first group of papers can be classified as those that study the relationship between company size and sustainability information. In this regard, studies on Brazilian companies find that their size and availability of resources influence the level of environmental and sustainability reporting (Giacomini et al, 2018;Vogt et al, 2017), and the same relationship is also found in Peruvian and Argentine companies (Rabasedas, 2018;Hernández-Pajares, 2018a;Pocomucha & Venegas, 2021). On the other hand, it has been found that larger companies are those that present a higher level of verification in their sustainability reporting (Sierra-García et al, 2014;Zorio-Grima et al, 2015;Pastor et al, 2019).…”

“…This study sought to contribute to research on the literature review of CSR and sustainability reporting in Latin American The research of sustainability reporting in Latin America takes into account the theoretical frameworks of different economic realities, drawing attention to the application of the legitimacy and institutional theories (Moneva et al, 2019). The reports follow similar international information standards, but in certain sectors with significant and social impact (Pereira et al, 2018;Pocomucha and Venegas, 2021), and it is precisely these large industries that seek to respond to governmental and social pressure by providing positive information that results in a form of legitimization of their activities (Córdova et al, 2018;Correa-García et al, 2020;Vogt et al, 2017). In contrast, few studies take into account the stakeholder theory and the importance of engaging and responding to their interests (Clemente et al 2019;Durand & Rodrigo 2018).…”

“…In Latin America, research on sustainability reporting shows an institutional influence of transnational companies and international NGOs that propose reporting models used in developed countries as a means of seeking legitimacy before their stakeholders. Thus, companies of sectors with higher environmental and social impact have developed important sustainability reporting mainly in reports based on the GRI standards (Perez-Batres et al, 2010;Conceicao et al, 2012;Moneva et al, 2019;Pocomucha & Venegas, 2021).…”

“…A second group analyses the influence of company size on sustainability disclosure under the theories of legitimacy and voluntary disclosure. In this group, the report shows that, in the Latin American context, industries with greater environmental and social impact and transnational companies are the ones that mainly disclose information on positive performance in social and environmental aspects in order to achieve legitimacy with their main stakeholders (Córdova et al, 2018;Correa-Garcia et al, 2020;Hernández-Pajares, 2018b;Pereira et al, 2018;Pocomucha & Venegas, 2021;Rover et al, 2008;Souza, et al, 2019;Vogt et al, 2017).…”

“…Another sustainability reporting factor most considered in the literature is the type of industry and business sector, as mentioned above, certain industries such as energy, mining, oil and gas, and manufacturing companies seek legitimacy with the stakeholders with whom they have the greatest environmental and social impact (Cunha de Mascena et al, 2018;Pocomucha & Venegas, 2021;Rabasedas, 2018;Suárez-Rico et al, 2018).…”