Bibliographic citations
Caqui, M., Aguilar, S., Molina, M., Mattos, J. (2018). Transparencia corporativa en el sector de generación de energía eléctrica del Perú [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/13190
Caqui, M., Aguilar, S., Molina, M., Mattos, J. Transparencia corporativa en el sector de generación de energía eléctrica del Perú []. PE: Pontificia Universidad Católica del Perú; 2018. http://hdl.handle.net/20.500.12404/13190
@mastersthesis{sunedu/2653800,
title = "Transparencia corporativa en el sector de generación de energía eléctrica del Perú",
author = "Mattos Chávez, Jimmy Iván",
publisher = "Pontificia Universidad Católica del Perú",
year = "2018"
}
The objective of this research was to adapt and validate a corporate transparency measurement instrument to measure the economic impact on the profitability of companies in the electric power generation sector of Peru; to this end, the corporate transparency measurement instrument proposed by Kim, Lee and Yang (2013) was adapted to Peruvian reality. This instrument is the one that most adapted to the concept, characteristics and application of corporate transparency, taking into account stakeholder theory, the international standards of the OECD (2016), GRI (2018), NTP-ISO 26000 (2010) and the S & P index (2018). The measurement instrument covers the following sub-indices: (a) financial transparency, (b) transparency in governance, (c) operational transparency and (d) social transparency. The research had a quantitative approach correlational scope with a nonexperimental and longitudinal design; for this purpose, 30 samples were collected from the electric power generation sector of Peru. The results of the research analyzed by means of a multiple regression analysis determined that there is no relationship or impact between the corporate transparency index and the profitability of the companies. Likewise, there is no relationship between the profitability indicators of the companies and the corporate transparency sub-indices, showing that only the transparency sub-index of governance was negatively related to the ROA. Finally, the level of compliance with the corporate transparency index in the electricity generation sector was 61.47%, the financial transparency sub-index of 73.34%, the operational transparency subindex of 66.67%, the governance transparency sub-index of 61.1%, and Social transparency sub-index, of 50.4%.
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