INTEGRATING ENVIRONMENTAL AUDITING AND CORPORATE SOCIAL RESPONSIBILITY IN PERU Mixed approach study; [INTEGRAÇÃO DA AUDITORIA AMBIENTAL E DA RESPONSABILIDADE SOCIAL DAS EMPRESAS NO PERU Estudo de abordagem mista]

Moscoso-Paucarchuco K.M. · Prometeica (2024) · DOI: 10.34024/prometeica.2024.31.18798

Resumen

The research consists of analyzing the level of integration between environmental auditing and corporate social responsibility in the Junín Region, Peru. The approach used combines quantitative and qualitative elements of an applied type. In the quantitative aspect, a correlational level is adopted, while in the qualitative aspect, a descriptive methodology is chosen. The data collection was carried out through surveys directed to a sample selected by opportunity (121) Member Accountants, and through interviews to (12) Auditors, allowing the application of the DITRIAC triangulation. This holistic approach contributed to improve the reliability and robustness of the research. The quantitative findings reveal a positive integration between both variables (0.598) with a p-value of,000, significant at a confidence level of 0.05. Likewise, a significant integration was observed between the systemic dimension (0.252), business efficiency (0.481), strategic foresight (0.520) and protective role (0.568) of environmental auditing, all with p-values less than 0.05, with corporate social responsibility (CSR). In agreement with the qualitative observations, the hypothesis proposed by the author is ratified. It is concluded that the improvement of environmental auditing practices leads to an increase in CSR, thus configuring a positive integration between environmental auditing and corporate social responsibility (CSR).

Instituciones: Universidad Nacional Autónoma Altoandina de Tarma