CAPIC REVIEW

Journal of Accounting, Auditing and Business Management

ISSN 0718-4662

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Vol. 23 (2025): CAPIC REVIEW
Investigation

Contributions to the SDGs in sustainability reporting: an analysis of determinants in Peruvian companies.

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  • Cecilia Venegas Morales,
  • Julio Hernández-Pajares
Cecilia Venegas Morales
Universidad de Piura
Bio
Julio Hernández-Pajares
Universidad de Piura
DOI: https://doi.org/10.35928/cr.vol23.2025.240
Categories

Published 2025-10-01

Keywords

  • Sustainability performance,
  • Sustainability report,
  • Sustainable development goals,
  • Peru

How to Cite

Venegas Morales, C. ., & Hernández-Pajares, J. (2025). Contributions to the SDGs in sustainability reporting: an analysis of determinants in Peruvian companies. CAPIC REVIEW, 23, 1–15. https://doi.org/10.35928/cr.vol23.2025.240

Copyright (c) 2025 Cecilia Venegas Morales, Julio Hernández-Pajares

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Abstract

The Sustainable Development Goals (SDGs) form a global agenda aimed at eradicating poverty, protecting the planet, and promoting prosperity by 2030. This initiative requires the active participation of governments, civil society, and, especially, the business sector. In Peru, listed companies have begun to incorporate the SDGs into their corporate strategies and sustainability reports. This research aims to analyze the level of disclosure of the SDGs in the 2021 sustainability and integrated reports of Peruvian companies listed on the stock exchange. It also seeks to identify and measure the influence of corporate factors on this level of disclosure. The study uses a quantitative explanatory approach, employing content analysis to measure information on the SDGs and a multiple linear regression model to assess the effect of factors such as the existence of a sustainability committee, the industry sector, and the transnational nature of the company. Control variables such as size, indebtedness, and profitability are also considered. The results show that the SDGs most disclosed by companies are 4 (quality education), 8 (decent work), 9 (industry and innovation), 12 (responsible production), and 13 (climate action). The presence of a sustainability committee and the transnational nature of the company have a positive influence on SDG disclosure. In addition, the level of indebtedness shows a significant relationship. The findings provide useful evidence on corporate sustainability in emerging markets.

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