Bibliographic citations
Velarde, R., Covarrubias, I., Arróspide, A., Acuña, M. (2020). Propuesta de un índice de transparencia corporativa aplicado al sector minero [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/16583
Velarde, R., Covarrubias, I., Arróspide, A., Acuña, M. Propuesta de un índice de transparencia corporativa aplicado al sector minero []. PE: Pontificia Universidad Católica del Perú; 2020. http://hdl.handle.net/20.500.12404/16583
@mastersthesis{sunedu/2656449,
title = "Propuesta de un índice de transparencia corporativa aplicado al sector minero",
author = "Acuña Chávez, Melvin",
publisher = "Pontificia Universidad Católica del Perú",
year = "2020"
}
The main objective of this research is to propose a Corporate Transparency Index which can be applied not only in the mining sector, but also in other sectors of the Peruvian industry. The index was prepared and validated according to the methodology of the OECD Handboook on constructing composite indicators: Methodology and user guide. For this, initially, an arduous review of the literature on transparency had to be carried out, resorting to different available and reliable sources that can be found on digital platforms; then, a review of ITC models that seek to measure disclosure of information and methodological processes worldwide was used; in order to select the appropriate ones which will serve as a guide when creating the proposed model. The ITC includes structured and relevant information that organizations must disclose to their stakeholders so that they are considered transparent; and it is made up of 59 indicators and 24 variables, which when grouped together make up 14 factors in their five dimensions: (a) Basic Information, (b) Good Corporate Governance Information, (c) Financial and Accounting Information, (d) Social Responsibility Business and (e) Anti-Corruption Policies. The test of this instrument was carried out in companies in the Peruvian mining sector, in this sector the population is made up of artisanal, small, medium and large-scale mining, which are registered with the Ministry of Energy and Mines (MINEN). The internal consistency and data validation was determined using the SPSS statistical program.
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