Factores de información medioambiental de las empresas mineras peruanas

Abstract

Considering the expectations of its stakeholders, the Peruvian mining companies are committing their efforts on their sustainability performance and reporting in order to improve their social and environmental impact as well as their transparency. The aim of this research is to analyze the level of compliance of the environmental disclosure by these companies in their annual and sustainability reports, and whether factors such as profitability, size and shareholder nature influence the level of such information according to the criteria of the Global Reporting Initiative (GRI). The results show that there is significative influence between company size and nature of shareholders and level of environmental reporting.