Bibliographic citations
Sierra, J., Espinoza (2024). Provisiones ambientales y su impacto financiero en las empresas mayoristas del sector de hidrocarburos de Lima, 2022 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/673404
Sierra, J., Espinoza Provisiones ambientales y su impacto financiero en las empresas mayoristas del sector de hidrocarburos de Lima, 2022 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/673404
@misc{renati/416468,
title = "Provisiones ambientales y su impacto financiero en las empresas mayoristas del sector de hidrocarburos de Lima, 2022",
author = "Espinoza Flores Sara Yanet",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
Introduction. Wholesale companies in the hydrocarbon sector carry out different activities such as refining, storage, transportation and marketing; Therefore, they are exposed to risks inherent to the activity they carry out, hence the importance of making environmental provisions. The objective. Determine if environmental provisions contribute to the financial impact on wholesale companies in the hydrocarbon sector of Lima, 2022. Methodology. The mixed approach was used, in the quantitative approach the descriptive and explanatory type was considered with a non-experimental research design. Likewise, in the qualitative interview, interviews were carried out with experts in the accounting field and with experience in the hydrocarbon sector. Results. Through the quantitative method through the Chi-square test, a significance coefficient of 0.023 < 0.05 was obtained, therefore, the null hypothesis (H0) is rejected and the alternative hypothesis (H1) is validated, which indicates that environmental provisions financially impact wholesale companies in the hydrocarbon sector of Lima, 2022. Conclusions. It is concluded that environmental provisions do contribute to the financial impact on wholesale companies in the hydrocarbon sector, mainly in production and refining activities where environmental provisions are greater and their impact on the financial situation is more significant.
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