Environmental Auditing and Social Responsibility: Evidence from the Mining Sector in Peru

Basurto Ortiz R.H.; Estela Estela A.H.; Mendoza Pérez R.; Torres Diaz S. · Revista Venezolana de Gerencia (2025) · DOI: 10.52080/rvgluz.30.especial14.46

Resumen

This research analyzes the influence of environmental auditing on the assessment of corporate social responsibility (CSR) in Peru’s mining sector during the period 2020–2025. Despite the robust regulatory framework, there remains a gap between environmental obligations and effective compliance. The study, which is quantitative in approach and non-experimental in design, used surveys and interviews with a sample of 108 professionals from 150 mining companies. The results, analyzed using the chi-square test, reveal a statistically significant relationship (p < .05) between the six dimensions of environmental auditing (planning, internal control, processes, regulations, risks, and reporting) and the key components of CSR (commitments, organizational climate, sustainability). It is concluded that environmental auditing is a strategic and verifiable tool that transcends mere regulatory compliance, serving to evaluate and strengthen the authenticity of CSR. This study provides empirical evidence for the design of control policies and the promotion of more sustainable mining in Peru.

Instituciones: Universidad Nacional Mayor de San Marcos