REPORTES DE SOSTENIBILIDAD COMO HERRAMIENTA DE GESTIÓN: EL CASO PERUANO

The effects of climate change are a growing concern and identifying solutions is urgent for sustainable development. For these reasons, sustainability reports are key tools to manage SMEs, as these allow companies to identify and deal with the social, environmental and economic impact of their activities. In recent years, initiatives like the Competitive Business Program (Programa de Negocios Competitivos – PNC) have materialized. This program was implemented by the GRI and financed by the SECO Swiss Cooperation, with the aim of lowering the impact of supply chains and improving competitiveness of SMEs through sustainability reports. This research is applied and exploratory, it follows a qualitative approach zthrough a case study method. The document’s objectives are: i) broadening the scientific debate on shared value by examining the progress of the PNC implemented by the GRI in Peru; ii) identifying the challenges and opportunities of SMEs participating in the program; and iii) verifying how sustainability reports may be a management tool that contribute to SDGs 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, and 17. In terms of results, the frontier of knowledge pertaining to sustainable development and shared value has expanded; and the way in which SMEs adopt sustainability reports as management tool in order to improve competitiveness has been revealed.