Pontificia Universidad Católica Del Perú Escuela

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Pontificia Universidad Católica Del Perú Escuela PONTIFICIA UNIVERSIDAD CATÓLICA DEL PERÚ ESCUELA DE POSGRADO Índice de Transparencia Corporativa en el Sector Financiero No Bancario TESIS PARA OBTENER EL GRADO DE MAGÍSTER EN ADMINISTRACIÓN ESTRATÉGICA DE EMPRESAS OTORGADO POR LA PONTIFICIA UNIVERSIDAD CATÓLICA DEL PERÚ PRESENTADA POR Denisse Daniela Álvarez Figueroa Dario Eduardo Gamarra Atauchi Gary Albert Palomino Ugarte Erik Oswaldo Salas Cárdenas Asesora: Beatrice Elcira Avolio Alecchi Cusco, diciembre 2020 Agradecimientos Agradecemos a Dios por darnos la fortaleza para afrontar los desafíos que se presentaron en el transcurso de esta etapa. Agradecemos a nuestros familiares por todo el apoyo que nos dieron. Agradecemos a todos nuestros docentes que compartieron sus conocimientos y experiencias con nosotros, asimismo un especial agradecimiento a nuestra asesora la Dra. Beatrice Avolio y al MBA Víctor Miranda. Dedicatorias A mi esposo Tomás por su amor y apoyo incondicional, a mis hijos Dylan y Dyogo mis tesoros por entenderme el no poder estar los fines de semana con ellos y la fuerza que generan en mi para seguir adelante, a mis padres toda mi gratitud. Denisse Álvarez A mis padres Dario y Trinidad por su paciencia, apoyo incondicional y fortaleza al haber hecho en mí una persona con valores y principios, sobre todo por confiar en mi durante todo este tiempo. Dario E. Gamarra A mis padres Yadira y Jorge por su apoyo y dedicación constante, a mis hermanos Mijaíl y Gabriela que siempre estuvieron presentes en cada paso, a mis abuelos por el gran amor que me compartieron y a mis compañeros de tesis por su comprensión y compromiso. Gary Palomino A mi querida madre Lilia, a mi amada esposa Viselka, a mis adorados hijos Diego y Sergio, dedico el presente trabajo por la comprensión y apoyo incondicional durante esta etapa de estudios. Oswaldo Salas Resumen En el presente trabajo de investigación se propone un modelo que permite medir el índice de transparencia corporativa (ITC) en el sector financiero no bancario en el Perú, el cual está compuesto por 38 empresas divididas en 10 Financieras, 12 Cajas Municipales de Ahorro y Crédito (CMAC), 7 Cajas Rurales de Ahorro y Crédito (CRAC) y 9 Entidades de Desarrollo de la Pequeña y Microempresa (EDPYME). Con esta propuesta se espera trazar una línea base de transparencia en la información para las empresas prestadoras de servicios financieros y así combatir una parte de la corrupción que agobia al país. En la elaboración se han examinado conceptos sobre transparencia corporativa, así como diversos modelos que se emplean en algunos países para cuantificar la transparencia. Además, se han analizado las buenas prácticas en el sector financiero no bancario a nivel internacional que permitieron identificar algunos pilares, factores e indicadores los que han sido incluidos en el modelo. La metodología base empleada para el cálculo del índice de transparencia corporativa es la del Manual de Construcción de Índices Compuestos de la OCDE, la que fue ajustada para el modelo de cálculo. En la evaluación del ITC se han considerado 32 factores con sus respectivos indicadores los que han sido agrupados en 8 pilares. La muestra analizada en el sector financiero no bancario está compuesta por cuatro Financieras, cuatro CMACs, tres EDPYMEs y tres CRACs. Para la recolección de la información se ha examinado información de las páginas web oficiales de cada entidad la cual ha sido complementada con información de la SBS y la SMV. Finalmente, para la presentación de los resultados del ITC se elaboró una escala con cinco niveles de cumplimiento: deficiente, regular, aceptable, bueno y óptimo, asimismo se realizó un análisis por pilar y también por empresa. Abstract This research work proposes a model that allows to measure the corporate transparency index (CTI) in the non-bank financial sector in Peru, which is composed of 38 companies divided into 10 Financial entities, 12 Savings and Loan Municipal Cooperatives, 7 Savings and Loan Rural Cooperatives and 9 Small and Microenterprise Development Entities. This proposal hopes to draw up a baseline of information transparency for financial service providers to combat a part of the corruption that burdens the country. The development has examined concepts on corporate transparency, as well as various models used in some countries to quantify transparency. In addition, good practices in the non-bank financial sector at the international level were analyzed to identify some pillars, factors and indicators that have been included in the model. The base methodology used for the calculation of the corporate transparency index is the OECD Composite Index Construction Manual, adjusted for the calculation model. The CTI evaluation has considered 32 factors with their respective indicators, grouped into eight pillars. The sample analyzed in the non-bank financial sector consists of four financial entities, four Savings and Loan Municipal Cooperatives, three Small and Microenterprise Development Entities and three Savings and Loan Rural Cooperatives. The official websites, of each entity, were reached to obtain information, which has been supplemented by information from “Superintendencia de Banca, Seguros y AFP” and “Superintendencia del Mercado de Valores”. Finally, for the results presentation of the CTI, a scale was developed with five levels of compliance: deficient, regular, acceptable, good and optimal, A scale analysis was carried out by pillar and by company as well. ii Tabla de Contenidos Lista de Tablas ........................................................................................................................ vi Lista de Figuras ..................................................................................................................... viii Capítulo I: Introducción ......................................................................................................... 1 1.1. Antecedentes .................................................................................................................. 2 1.2. Definición del Problema ................................................................................................ 3 1.3. Propósito de la Investigación ......................................................................................... 5 1.4. Importancia de la Investigación ..................................................................................... 5 1.5. Naturaleza de la Investigación ....................................................................................... 6 1.6. Definiciones Operacionales o Términos del Estudio ..................................................... 6 a) Transparencia corporativa. ........................................................................................... 6 b) Transparencia financiera. ............................................................................................. 7 c) Transparencia de la información. ................................................................................. 7 d) Ética empresarial. ......................................................................................................... 7 1.7. Limitaciones de la Investigación .................................................................................... 8 1.8. Delimitaciones de la Investigación ................................................................................ 8 1.9. Resumen ......................................................................................................................... 9 Capítulo II: Revisión de la Literatura ................................................................................. 10 2.1. Mapa de la Literatura ................................................................................................... 10 2.2. Definición de Transparencia Corporativa .................................................................... 11 a) Evolución de transparencia corporativa ..................................................................... 11 b) Definición del concepto de transparencia corporativa ............................................... 12 2.3. Modelos de Transparencia Corporativa ....................................................................... 16 a) Modelo brasilero de medición de transparencia corporativa. ..................................... 22 iii b) Transparencia de la información corporativa en internet de las empresas del IBEX 35. ................................................................................................................................... 23 c) Índice de transparencia corporativa de negocios de Chile. ........................................ 25 d) Índice de transparencia corporativa para empresas del estado mexicano. ................. 26 e) Modelo Aid transparency index. ................................................................................ 27 f) Modelo de índice de transparencia corporativa del foro civil para la recuperación de activos (CiFAR).............................................................................................................. 29 g) Ley N° 27806 – ley de transparencia y acceso a la información pública. ................. 32 h) Transparencia de gobierno corporativo en las empresas de propiedad del estado en América Latina. .............................................................................................................. 33 2.4. Buenas Prácticas en el Sector Financiero no Bancario. ............................................... 35 a) Smart Campaign. .......................................................................................................
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