Montoya, C., Malca, R., Luyo, T. (2020). Transparencia corporativa en el sector de servicios públicos en el Perú [Tesis, Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/16140
Montoya, C., Malca, R., Luyo, T. Transparencia corporativa en el sector de servicios públicos en el Perú [Tesis]. PE: Pontificia Universidad Católica del Perú; 2020. http://hdl.handle.net/20.500.12404/16140
title = "Transparencia corporativa en el sector de servicios públicos en el Perú",
author = "Luyo Quijano, Tania Caridad",
publisher = "Pontificia Universidad Católica del Perú",
year = "2020"
This present research has the aims to propose a Corporate Transparency Index (ITC) and validate it in companies that provide public services in Peru. This instrument was developed under the concept, characteristics and application of corporate transparency, taking into account the stakeholders and the OECD methodology (2008). The research has a qualitative approach, the population is delimited to a sample of 24 Peruvian companies in the public services sector that are listed on the Lima Stock Exchange. The measuring instrument has the following dimensions: (a) general information, (b) financial information, (c) social, business and environmental responsibility, (d) corporate governance and (e) complementary information which includes a total of 37 elements. The Cronbach Alpha method was used to determine the robustness and reliability of the ITC measuring instrument, obtaining a value of 0.946 in the analysis, which demonstrates the reliability of the model. When applying the model in the public services sector, a score of 61% was obtained in the global ITC of the sector, placing it at a medium level; the dimension that obtained the highest score is the financial economic with 80%, followed by the general information dimension with 75%, thirdly the social responsibility and environmental dimension with 57%, fourthly the anti-corruption and corporate governance dimension with 44 %, and finally the complementary information dimension with 43%. In relation to the results by companies, the best highest ITC scores are: Sociedad Eléctrica del Sur Oeste, Sedapal, Enel Generación Piura, Enel Distribución Perú and Empresa de Generación Eléctrica San Gabán. The companies with the lowest ITC scores are: Termochilca, Shougang Electric Generation, Peruvian Energy, Atria Energía and Conelsur. It is concluded that the dimensions with mandatory disclosure as general, economic and financial information of corporate governance have a high level of compliance with corporate transparency, compared to the dimensions of voluntary information such as those related to customer service, corporate social responsibility and environment and anti-corruption.
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