Relación entre el desempeño financiero y el desempeño de sostenibilidad: evidencias de reportes del GRI en Perú

The performance and sustainability reporting are an important part in the management of worldwide companies, so their research has a significant development. Latin American and Peruvian companies have also participated in information initiatives under the model of the Global Reporting Initiative (GRI) due to the influence of business associations and stakeholders, despite the lack of government regulation.The aim of this study is to contribute to the research on the sustainability report for Peruvian companies, through an analysis of determining factors, such as size, sector and financial performance, in the level of information on sustainability performance indicators, according to criteria of the GRI.For this research, a content analysis of sustainability reports and financial statements was carried out of 62 companies that publish in the GRI database and a multivariate statistical study to determine the significance of the relationships between the variables indicated. The results indicate that the business sector has a significant impact on the level of environmental information, product liability and labour. On the other hand, the level of indebtedness is a determining factor in the level of environmental information and the size in the level of information on product liability.