Alegre, M., Jara, P., La, P., Parra, J. (2020). Transparencia corporativa en el sector de consumo masivo de alimentos y bebidas en el Perú [Tesis, Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/15859
Alegre, M., Jara, P., La, P., Parra, J. Transparencia corporativa en el sector de consumo masivo de alimentos y bebidas en el Perú [Tesis]. PE: Pontificia Universidad Católica del Perú; 2020. http://hdl.handle.net/20.500.12404/15859
title = "Transparencia corporativa en el sector de consumo masivo de alimentos y bebidas en el Perú",
author = "Parra Huamán, José Luis",
publisher = "Pontificia Universidad Católica del Perú",
year = "2020"
In recent years, incidents have increased in Peru and worldwide, on specific cases where the reputation of an organization has been broken by the inadequate way in which the information is disseminated to different interest groups. This has determined that through this research the main objective is the development of a proposal to build an index that measures corporate transparency in the sector of mass consumption of food and beverages. The methodology used is that found in the OECD manual (2008) for the construction of the corporate transparency index, which begins with the definition of simple components for its preparation, considering as a key aspect the detailed review of the previous models that generate value for the analysis of the sector. Six dimensions were defined: (a) general information, (b) commercial product information for consumers, (c) financial information and relationship with investors, (d) corporate social responsibility and the environment, (e) social and (f) corporate governance; which include 50 variables. As a result, it was found that the ITC has a medium level with a score of 52.7% for the sector under analysis, identifying that the corporate governance dimension is the one that shows the lowest level of corporate transparency with 35%, and the dimension of General information with 84% represents a higher level in relation to the other dimensions. Regarding the analysis by company, the leaders in corporate transparency are: Backus, Alicorp, Austral Peru, Leche Gloria and San Fernando, while the companies with the lowest ITC scores are: Nestlé, Ajegroup, Redondos, Mondelez and Molitalia. It is concluded that the ITC has a high score when companies are supervised and / or regulated by various State agencies; or have participation in the Lima Stock Exchange.
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