Relevancia de la información no financiera para los directivos de las empresas listadas en la Bolsa de Valores de Lima

Objective: To assess the relevance of non-financial information, its preparation and communication by the top management of the companies listed in the Lima Stock Exchange. Method: The research was exploratory and descriptive, and a measurement instrument was applied to 69 companies, as of December 2019. Results: The top management considers non-financial information as relevant for decision-making; however, there is little knowledge about non-financial reports used internationally and there is also less acceptance in voluntarily communicating this information. The identification of this gap generates opportunities to further research its causes and recommend actions to reduce such gap. Our research is limited to companies listed in the Lima Stock Exchange and could not be extended to other companies in Peru, since there is no public information available. Conclusion: This research confirms that Peruvian companies are interested, use, and prepare non-financial information emphasizing different aspects such as human capital, organizational culture, organizational structure, relationship with their stockholders and sustainability.