Evaluación del alineamiento del estándar peruano de gobierno corporativocon el principio de sostenibilidad y resiliencia de la OCDE
ペルーのコーポレートガバナンス基準とOECDの持続可能性及びレジリエンス原則の整合性評価 (AI 翻訳)
Renato Oswaldo Martínez López, Fredy Oswaldo Martínez López
🤖 gxceed AI 要約
日本語
本論文は、ペルーのコーポレートガバナンス枠組みが2023年のOECD原則の持続可能性とレジリエンスにどの程度整合しているかを評価する。Merco Talento 2024ランキング上位15社のガバナンス・サステナビリティ報告書を分析し、ESG基準が証券規制当局の開示メカニズムに組み込まれている程度を調査した。伝統的原則への準拠は広く見られるものの、ガバナンス報告への持続可能性の明示的統合が欠如していることが明らかになり、統合開示枠組みへの移行の必要性を示唆している。
English
This paper evaluates the alignment of Peru's corporate governance framework with the sustainability and resilience principle of the OECD Corporate Governance Principles (2023). Through documentary analysis of governance and sustainability reports from the top 15 firms in the Merco Talento 2024 ranking, it assesses how ESG criteria are embedded in mandated disclosure. Findings show compliance with traditional principles but absence of explicit sustainability integration in governance reporting, highlighting a regulatory gap and the need for integrated disclosure frameworks.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
本論文は、日本のSSBJ基準のもとでも課題となっている、形式的なガバナンス開示とESG統合の乖離を考察している。ペルーの事例は、ガバナンス報告とサステナビリティ報告の統合に向けた示唆を提供する。
In the global GX context
Globally, the paper addresses the growing demand for integrated disclosure linking governance and ESG, central to ISSB's SASB and IFRS S1 standards. It provides evidence from an emerging market, contributing to comparative corporate governance and sustainability disclosure literature.
👥 読者別の含意
🔬研究者:Provides empirical evidence of the governance-ESG disclosure gap in an emerging market, contributing to integrated reporting research.
🏢実務担当者:Highlights the importance of integrating ESG into governance reporting to meet evolving disclosure standards.
🏛政策担当者:Underscores the need to update regulatory frameworks to explicitly link corporate governance with sustainability principles, as per OECD and ISSB guidance.
📄 Abstract（原文）
This article examines the extent to which Peru’s current corporate governance framework aligns with the principle of sustainability and resilience introduced in the OECD Corporate Governance Principles (2023). Drawing on a documentary analysis of corporate governance and sustainability reports from the fifteen top-ranked companies in the Merco Talento 2024 ranking, the study assesses the extent to which ESG criteria are embedded in the formal disclosure mechanisms required by the Superintendence of the Securities Market. The findings indicate widespread compliance with the traditional principles of the Peruvian code, but reveal the absence of an explicit integration of sustainability within corporate governance reporting. This disconnect contrasts with the parallel adoption of sustainability practices and standalone ESG reporting by the same firms. The study thus identifies a regulatory and reporting gap and highlights the need to move toward integrated disclosure frameworks that effectively link governance structures with ESG performance. In this context, the article discusses the implications for updating Peru’s regulatory framework in line with international standards, as well as for strengthening transparency, comparability, and corporate competitiveness.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.26439/ddee2026.n008.8778first seen 2026-07-09 04:44:20
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