Cumplimiento de estándares GRI en Reportes de Sostenibilidad Corporativa de las empresas eléctricas peruanas presentados a la Superintendencia del Mercado de Valores, periodo 2019

Abstract

In recent decades, various companies have dedicated greater efforts to improve the
communication of financial performance and the impacts of their activities to their
stakeholders. In this regard, Corporate Sustainability Reports (CSR) are consolidated as
the ideal instrument to achieve this objective and on which the authors have published
various publications. In this sense, this article aims to analyze how the CSR of electrical
organizations under the supervision of the Superintendency of the Securities Market (SMV)
in Peru, comply with the standards according to GRI, in environmental and social issues,
in the period 2019. The study is qualitative, with a descriptive and non-experimental design, for which the 5 electricity companies that published their CSRs according to the GRI model
in the period 2019 have been selected. The data was collected from the CSRs of the entities
that make up the selected sample, and then process them using a Likert scale. Among the
main conclusions addressed by the study, it is identified that the CSR of the group of entities
analyzed does not include the disclosure of a significant number of series according to GRI
standards, or, in some cases, the information presented is incomplete.