CAPIC REVIEW

Journal of Accounting, Auditing and Business Management

ISSN 0718-4662

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Vol. 16 (2018): CAPIC REVIEW
Investigation

Relationship between financial performance and sustainability performance: evidence from GRI reports in Perú

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  • Julio Hernández-Pajares
Julio Hernández-Pajares
Universidad de Piura
Portada Volumen 16 Año 2018
DOI: https://doi.org/10.35928/cr.vol16.2018.77
Categories

Published 2020-06-10

Keywords

  • Financial Performance,
  • Global Reporting Initiative,
  • Sustainability Performance,
  • Sustainability Reporting.

How to Cite

Hernández-Pajares, J. (2020). Relationship between financial performance and sustainability performance: evidence from GRI reports in Perú. CAPIC REVIEW, 16, 1–14. https://doi.org/10.35928/cr.vol16.2018.77
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Abstract

The performance and sustainability reporting are an important part in the management of worldwide companies, so their research has a significant development. Latin American and Peruvian companies have also participated in information initiatives under the model of the Global Reporting Initiative (GRI) due to the influence of business associations and stakeholders, despite the lack of government regulation.
The aim of this study is to contribute to the research on the sustainability report for Peruvian companies, through an analysis of determining factors, such as size, sector and financial performance, in the level of information on sustainability performance indicators, according to criteria of the GRI.
For this research, a content analysis of sustainability reports and financial statements was carried out of 62 companies that publish in the GRI database and a multivariate statistical study to determine the significance of the relationships between the variables indicated. The results indicate that the business sector has a significant impact on the level of environmental information, product liability and labour. On the other hand, the level of indebtedness is a determining factor in the level of environmental information and the size in the level of information on product liability.

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