Factores que influyen en la vigencia normativa del propósito e impacto de las sociedades de beneficio e interés colectivo en el Perú
Fecha
2025
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad Antonio Ruiz de Montoya
Resumen
La investigación tuvo como objetivo identificar los factores que influyen en la vigencia normativa del propósito e impacto de las Sociedades de Beneficio e Interés Colectivo en el Perú. Se desarrolló una investigación con enfoque cualitativo, de tipo básica, de revisión documental de fuentes doctrinales, normativas y jurisprudenciales. En conclusión, los principales factores que impulsan a las Sociedades BIC del Sector Servicios en el Perú hacia el propósito de triple impacto y la adopción de prácticas éticas y sostenibles radican en la convicción empresarial de que, como actores clave de la economía, tienen una responsabilidad ineludible de integrar enfoques sociales y ambientales en el desarrollo de sus actividades. Esta motivación no responde a incentivos económicos o tributarios, los cuales aún no han sido implementados de manera efectiva en la legislación vigente, sino a un compromiso genuino con la sostenibilidad y el bienestar colectivo. En este contexto, la percepción de los grupos de interés frente a la adopción del modelo BIC es favorable, ya que reconocen el valor de una gestión empresarial con propósito. Su participación activa se vuelve esencial para alcanzar los objetivos del triple impacto, siendo fundamental promover una cultura organizacional basada en la formación continua de los trabajadores, que les permita comprender e involucrarse activamente en dichos procesos.
The purpose of the research was to identify the factors that influence the regulatory validity of the purpose and impact of the Sociedades de Beneficio e Interés Colectivo in Peru. The research was developed with a qualitative approach, of a basic type, of documentary review of doctrinal, normative and jurisprudential sources. It concludes that, the factors that encourage the BIC Companies of the Peruvian Service Sector, the triple impact purpose, and the ethical and sustainable practices is the conviction that being the engine of the economy, they assume the unavoidable responsibility of carrying out their economic activity, integrating social and environmental approaches; then, the motivation of Peruvian entrepreneurs who assume this commitment is not to obtain economic or tax benefits, since the figure has not yet been consolidated. Therefore, the perception of the stakeholders on the implementation of the model with a triple impact approach is positive, since their participation is key for the achievement of the objectives, being important to continuously train the collaborators so that they understand and get involved in these efforts, also, suppliers should be committed to adopt this business vision.
The purpose of the research was to identify the factors that influence the regulatory validity of the purpose and impact of the Sociedades de Beneficio e Interés Colectivo in Peru. The research was developed with a qualitative approach, of a basic type, of documentary review of doctrinal, normative and jurisprudential sources. It concludes that, the factors that encourage the BIC Companies of the Peruvian Service Sector, the triple impact purpose, and the ethical and sustainable practices is the conviction that being the engine of the economy, they assume the unavoidable responsibility of carrying out their economic activity, integrating social and environmental approaches; then, the motivation of Peruvian entrepreneurs who assume this commitment is not to obtain economic or tax benefits, since the figure has not yet been consolidated. Therefore, the perception of the stakeholders on the implementation of the model with a triple impact approach is positive, since their participation is key for the achievement of the objectives, being important to continuously train the collaborators so that they understand and get involved in these efforts, also, suppliers should be committed to adopt this business vision.
Descripción
Palabras clave
Normatividad, Propósito, Impacto, Sociedades
Citación
Salas, B. (2025). Factores que influyen en la vigencia normativa del propósito e impacto de las sociedades de beneficio e interés colectivo en el Perú [Tesis de pregrado, Universidad Antonio Ruiz de Montoya]. Repositorio Institucional UARM. https://hdl.handle.net/20.500.12833/2842
