Transparencia corporativa en el sector de consumo masivo de alimentos y bebidas en el Perú
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2020-02-05
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Pontificia Universidad Católica del Perú
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En los últimos años se han incrementado las incidencias tanto a nivel mundial como en
el Perú, sobre casos específicos donde la reputación de una organización se ha visto
quebrantada por la forma inadecuada en que se divulga la información hacia los diferentes
grupos de interés. Ello ha determinado que mediante esta investigación se persiga como
objetivo primordial el desarrollo de una propuesta para construir un índice que mida la
transparencia corporativa en el sector de consumo masivo de alimentos y bebidas.
La metodología empleada es la que se encuentra en el manual de la OCDE (2008) para
la construcción del índice de transparencia corporativa, que inicia con la definición de los
componentes simples para su elaboración, considerando como aspecto clave la revisión
detallada de los modelos precedentes que generan valor para el análisis del sector. Se
definieron seis dimensiones: (a) información general, (b) información comercial del producto
para los consumidores, (c) información financiera y relación con inversores, (d)
responsabilidad social empresarial y medio ambiente, (e) social y (f) gobierno corporativo;
que incluyen 50 variables.
Como resultado, se encontró que el ITC tiene un nivel medio con un puntaje de 52.7%
para el sector en análisis, identificando que la dimensión gobierno corporativo es la que
muestra el más bajo nivel de transparencia corporativa con un 35%, y la dimensión de
información general con 84% representa un nivel más alto en relación a las demás
dimensiones. En cuanto al análisis por empresa, los líderes en transparencia corporativa son:
Backus, Alicorp, Austral Perú, Leche Gloria y San Fernando mientras que las empresas de
menor puntaje del ITC son: Nestlé, Ajegroup, Redondos, Mondelez y Molitalia. Se concluye
que el ITC tiene una puntuación alta cuando las empresas son supervisadas y/o reguladas por
diversos organismos del Estado; o tienen participación en la Bolsa de Valores de Lima.
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.
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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Transparencia corporativa--Perú, Sector de alimentos y bebidas--Perú, Investigación cuantitativa
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