RELACIÓN DEL DESEMPEÑO FINANCIERO Y LA SOSTENIBILIDAD: EVIDENCIA DE EMPRESAS MINERAS EN LA BOLSA DE VALORES DE LIMA

Abstract

This article aims to examine the relationship between financial performance and socio-environmental indicators reported in the Sustainability Reports of Peruvian mining companies listed on the Lima Stock Exchange during the period 2012–2022. A quantitative methodology was applied, including a correlatio- nal analysis to evaluate the association between financial performance and various socio-environmental variables. The results revealed significant associations between price per share and two socio-environmental variables analyzed: the use of electric energy (kWh) and the accident frequency index. In conclusion, this study is both useful and original as it contribu- tes to understanding the relationships between price per share and socio-environmental indicators in Sustainability Reports, with a focus on Peruvian mining companies listed on the Lima Stock Exchange.