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Author: search.filters.author.Óscar Alfredo Díaz BecerraSubject: search.filters.subject.Sustainability

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    An analysis of the content and quality of corporate sustainability reports according to GRI standards in Peruvian mining companies supervised by the SMV in 2018: deficiencies and opportunities
    (Universidade Federal de Santa Catarina, 2021-04-30)
    Corporate sustainability has become a distinctive factor of global leaders, who communicate sustainable development actions using corporate sustainability reports (CSR) in accordance with international reporting standards such as GRI. In Latin America there is a high variability in their adoption and the Peruvian mining sector has been facing credibility problems due to the incidence of socio-environmental conflicts in its projects, despite its recent consistency in the presentation of CSR. A statistical analysis of a sample of mining companies that submitted their CSR to the SMV in 2018 showed that half of them complied with presenting CSR; nonetheless, GRI principles are not strictly followed. Reports stress the social pillar over the environmental and economic ones; with an imbalance between positive, neutral and negative actions; and do not present their sources to make data auditable. An opportunity is presented for the creation of a specialized area in the SMV to review CSR.
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    Dow Jones sustainability Mila Pacific Alliance index and financial performance of Latin America integrated market
    (Emerald Publishing, 2024-01-01)
    This study aims to determine the association between the companies’ financial indicators and the Dow Jones Sustainability MILA Pacific Alliance Index (DJSMPAUP Index). Design/methodology/approach: The study adopted a quantitative, explanatory level approach, based on measuring the interactions between the financial performance ratios of these companies (return on assets, return on equity, EBITDA margin and net margin) and sustainability index of MILA member countries. The study used a non-experimental, retrospective, cross-sectional design, using observed data from the annual period spanning 2017 to 2022 for MILA companies and includes analyses before and after COVID-19. Findings: The estimates show a positive and statistically significant relationship between each company’s financial indicator and the DJSMPAUP index for the period 2017 to 2022. Research limitations/implications: The primary limitation of the study was the availability of data, which restricted the use of more advanced statistical analyses, and the inclusion of many factors that can be associated with DJSMPAUP. This constraint arose since the index was introduced only from the 2017 annual period, resulting in a limited dataset. Practical implications: The study sheds light on MILA’s companies and their characteristics and specific conditions, which can help to improve sustainability strategies with an impact on financial performance, primarily due to the significance of MILA in the world economy and the GDP of Latin America. It focuses on an emerging market with a few years of applying sustainability policies. Social implications: This study contributes to revealing the progress in sustainability for member companies in MILA. Originality/value: The study connects the financial performance and the sustainability of organizations oriented to the emerging significance of MILA in the world economy.