Abstract: 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.
Source: Revista Contemporânea de Contabilidade . abr-jun2021, Vol. 18 Issue 47, p140-154. 15p.
Author(s): Diaz-Becerra, Oscar Alfredo; Leon-Chavarri, Claudia; Ampuero-Alfaro, Brenda
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