Alarcón, V., Casseas, C., Coronado, L., Fuentes, A. (2020). Transparencia corporativa aplicado al sector agroindustrial [Tesis, Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/16179
Alarcón, V., Casseas, C., Coronado, L., Fuentes, A. Transparencia corporativa aplicado al sector agroindustrial [Tesis]. PE: Pontificia Universidad Católica del Perú; 2020. http://hdl.handle.net/20.500.12404/16179
title = "Transparencia corporativa aplicado al sector agroindustrial",
author = "Fuentes Zevallos, Ana Lucía",
publisher = "Pontificia Universidad Católica del Perú",
year = "2020"
This research is intended to propose a Corporate Transparency rate that may be applied to any corporation and any industrial sector. For such purpose, the proposed Corporate Transparency rate has been prepared under the OCDE methodology, considering the international recognition that this institution has. The proposal of a Corporate Transparency rate analyzes six dimensions, which consist of 21 factors and 41 variables. The analyzed dimensions are based on the definition of Corporate Transparency, which keeps an integral approach and is defined as Corporate Government policies that enable openness and free reliable data flow and quality flow by the corporation towards its interest groups. The six dimensions are: (a) general information, (b) commercial information, (c) financial and accounting, (d) corporate governance, (e) social responsibility, and (f) fighting corruption and communication. It is necessary to indicate that the three first dimensions analyze general and compulsory information, while the next three assess voluntary character information. It is worth mentioning that these six dimensions analyze open character information, obtained from internet sources. Regarding the application, this Corporate Transparency rate was applied to the agroindustrial sector in La Libertad region, analyzing open information of six corporations in said location reporting to the Superintendencia de Mercado de Valores (SMV in Spanish) (Superintendence of the Stock Market). As a result, the agroindustrial sector has proven a low Corporate Transparency level because it obtained a general result of 44 points out of 100. The lowest level of transparency (6 points out of 100) was client information.
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