Gestión ambiental y desempeño financiero de compañías mineras peruanas
DOI:
https://doi.org/10.5281/zenodo.17058006Palabras clave:
desempeño financiero, gestión ambiental, mineríaResumen
Este estudio examina la relación entre la gestión ambiental y el desempeño financiero de las principales compañías mineras peruanas durante el periodo 2017–2022. Ante la creciente presión para adoptar prácticas sostenibles, se analiza si la implementación de estrategias ambientales, evaluadas mediante indicadores ESG, se correlaciona con resultados financieros favorables, especialmente en términos de ROA, ROE y margen EBITDA. La investigación adoptó un enfoque cuantitativo, con un diseño relacional, no experimental, observacional y longitudinal. La muestra intencional incluyó cuatro empresas mineras con datos disponibles en Bloomberg. La recolección de información se centró en cinco indicadores clave de desempeño financiero y sostenibilidad ambiental. Para el análisis estadístico, se aplicaron medidas descriptivas y correlaciones de Pearson. Los resultados revelan una marcada heterogeneidad entre las empresas: Southern y Minsur demostraron una relación positiva entre desempeño ambiental y financiero; en contraste, Volcán y Buenaventura mostraron una desconexión entre ambas dimensiones. Se concluye que el impacto financiero de las estrategias ambientales depende del grado de institucionalización de dichas estrategias y de su integración efectiva en el modelo de negocio de cada organización. Así, la sostenibilidad no solo debe ser una práctica aislada, sino un componente central para lograr beneficios económicos sostenibles en el sector minero.
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