Environmental awareness in Peruvian companies: the case of Interbank, Backus and Alicorp 2021 Conciencia ambiental en las empresas peruanas: el caso de Interbank, Backus y Alicorp 2021

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Environmental awareness in Peruvian companies: the case of Interbank, Backus and Alicorp 2021 Conciencia ambiental en las empresas peruanas: el caso de Interbank, Backus y Alicorp 2021

https://doi.org/10.21203/rs.3.rs-3552560/v1

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Climate change, over the years, presents more harmful indicators for living beings. This leads to the need for the involvement of all possible actors. Precisely, the business sector has also been involved in the promotion of sustainable development, as well as its implementation. This is how Corporate Social Responsibility (CSR) came into being. Thus, companies start to create parameters for sustainable development in order to give relevance not only to their economic interests, but also to their social environment. Precisely, this research focuses on determining the respective activities of the Peruvian companies Interbank, Backus and Alicorp - companies recognised among the top five nationally in terms of Social Responsibility - for environmental care and the fight against climate change.

Sustainable Development

CSR

Climate Change

Carbon Footprint

EGI

Every year, climate change presents more and more harmful indicators for human life and the environment. The World Meteorological Organisation (WMO) published conclusions on precisely this, showing data regarding the profound repercussions on ecosystems, food and water security, human health and the fight against poverty (2022). In addition to this, the WMO also mentions that 2021 has been one of the warmest in the last seven years because of the temporary decrease in temperatures due to the La Niña that arose at the beginning and end of the year (2022).

The causes of climate change are linked to human activity: the use of fossil fuels, such as in the transport and residential sectors, or other diffuse sectors (López, 2015). But it is also due to the fact that industrialised countries spread greater carbon emissions by burning fossil fuels, such as China or the United States, which are established as the countries that emit the most polluting gases (BP, 2021), and this can be seen in graph 1.

Precisely in Peru, climate change also generates indicators that show important data. For example, data from the 2022 Yearbook of Environmental Statistics show that in 2021 the highest average temperatures were recorded in regions such as Loreto, with 27.5°C, and Madre de Dios, with 26.5°C (INEI, 2022, p. 31). The lowest temperatures were recorded in Puno, with 9.7°C, and in Huancavelica, 10.3°C (INEI, 2022, p. 31). Figure 2 also shows how CO2 emissions in Peru have increased over the last twenty years, except in 2020, when, due to the pandemic, there was a decrease in CO2 emissions (INEI, 2022, p. 31).

This is why, in the face of environmental demands due to climate change, the role of companies is becoming important for the defence of the environment. It was precisely in 1999 that the United Nations "Global Compact" proposal was launched in terms of corporate social responsibility (Ayuso and Mutis, 2010). The Global Compact is based on ten principles based on the Universal Declarations and Conventions: human rights, labour rights, the environment and the fight against corruption (Ayuso and Mutis, 2010, p. 30). And, precisely in relation to the environment, Principles 7, 8 and 9 express the importance of the role of the company:

Principle 7: Businesses should maintain a precautionary approach to environmental challenges.

Principle 8: Businesses should encourage initiatives that promote greater environmental responsibility.

Principle 9: Businesses should encourage the development and diffusion of environmentally friendly technologies (p. 30).

Corporate Social Responsibility (CSR) is also beginning to emerge in the business sphere, which seeks to link private companies with the defence of the environment through a series of slogans based on sustainable development (Martínez, 2019).

In Peru, several companies have adopted Social Responsibility as a fundamental axis for their work. Likewise, the ranking prepared by Merco (2021), which focuses on the best companies that carry out their activities in Peru, shows Interbank, Alicorp and Backus among the five best companies. Based on this information, it is relevant to know why they are positioned as the best companies in this field.

For this reason, the main objective of this research is to find out what measures, related to the environment, the companies Interbank, Backus and Alicorp took in 2021 to position themselves among the five best companies in the field of social responsibility. In the first section, the aim is to understand what is understood by Corporate Social Responsibility (CSR); in the second section, the aim is to understand the actions taken by the companies mentioned in relation to environmental care; and finally, in the third section, the conclusions will be drawn from what has been developed.

Sustainable development in business: Corporate Social Responsibility (CSR)

As mentioned, the scarcity of natural resources is growing, and this has been the subject of international consultation since the 1970s, when a meeting of state actors was first convened in Stockholm, Sweden (1972). It was not until 1987 that the term sustainable development was used for the first time in the Brundtland report, which concluded with the definition of the term: "development that meets the needs of the present without compromising the ability of future generations to meet their needs" (García and Llorente, 2009, p. 12). From this definition, two ideas emerge that are essential for sustainable development:

[...] development has an economic, social and environmental dimension and will only be sustainable if a balance is achieved between the different factors that influence the quality of life.

[...] the present generation has an obligation to future generations to leave sufficient resources so that they can enjoy at least the same degree of well-being (García and Llorente, 2009, p. 12).

This means that development is an outcome that emerges from economic, social and environmental actors: businesses, the state and civil society can all achieve development if there is balanced cooperation (Sharabati, 2018; Shafig Al-Haddad, et. al., 2023). The importance of sustainable development is also due to the difficulty of managing natural resources due to the "irreversible effects" of climate change (Naomy & Akbar, 2021, p. 90). And since 2015, several countries have adopted the Sustainable Development Goals (SDGs) (Pérez & Diaz, 2020).

On the one hand, regarding the role of companies in relation to sustainable development, in the 1970s and 1980s, the concept of "Corporate Social Responsibility" (CSR) emerged both in society and in organisations (Martinez, 2019). For Fernández (2009), CSR is "essentially a concept whereby companies voluntarily decide to contribute to achieving a better society and a cleaner environment" (p. 17). From this, it is that various companies take sustainable development as the key to success (Somsuk, 2014).

Maignann and Ferrell (2004) establish four important premises for CSR in terms of its definition: "CSR as social obligation, [...] CSR as stakeholder obligation, [...] CSR as ethical conduct, [...] CSR as management processes [...]" (p. 4).

In order for CSR to be properly implemented, instruments have been established that allow for socially responsible practices to be carried out on the basis of corporate social responsibility (CSR)¹:

- Codes of ethics: statements of values and principles of conduct that regulate the relations of the members of the company towards the outside world.

- Codes of conduct: a document that describes the basic rights and minimum standards (respect for human rights and labour rights, among others) that a company declares its commitment to respect in its relations with its workers, the community and the environment.

- Management system standards: these allow the company to have a clear vision of the impact of its activities in the social and environmental fields for the continuous improvement of its processes.

- Social responsibility reporting: a report prepared and published by the company measuring the economic, social and environmental performance of its activities, and communicated to the company's stakeholders.

- Socially Responsible Investment (SRI): SRI brings together all the elements that consist of integrating extra-financial, environmental and social criteria into investment decisions (p. 18).

Likewise, corporate social responsibility is also based on principles that govern it: its global nature, as it affects all business areas of the company, and the areas where activities are carried out; it is based on objective ethical commitments that are positioned as an obligation for those who make them; compliance with current national laws and international standards in force; it is oriented towards satisfying and informing the needs of stakeholders; and, finally, the principles are shown in the impacts generated by business activity in the environmental, economic and social spheres (Fernández, 2009). Finally, for Homburg, Stierl and Bornemann (2013) CSR is a very important strategy for companies (p. 54).

Méndez (2005) also adds two important aspects: information transparency and accounting information (p.147). On the one hand, regarding information transparency, the reputation of a company is based on transparency in the development of its activities, since it is necessary to have significant and truthful information about the activities in order to build trust with stakeholders: "if investors do not believe in the veracity of the data and in the existence of control mechanisms that detect and penalise fraudulent attitudes on the part of managers, they will withdraw their investments" (Méndez, 2005, p. 147). 147); he also reaffirms that it is essential to have it, since "workers need to trust in the solidity of the company and in the stability of their jobs, and consumers in the quality of the products they buy and in their production according to hygienic and sanitary criteria" (p. 147).

On the other hand, with regard to accounting information, Ibañez (2004) mentions that at least four requirements must be met:

1. The aspects to be measured must be congruent, which means that parameters must be established to measure the different areas of responsibility, such as the environment, labour, and so on.

2. The results must be published so that they can be known by all stakeholders, thus contributing to the necessary transparency.

3. The data reflected must be truthful and must faithfully follow the established measurement and recording mechanisms.

4. The results obtained must be fully verifiable and the data used to arrive at these results must be appropriate and recorded in accordance with accounting standards. (p. 170).

Thus, according to Martínez (2005), accounting information must be able to reflect not only an economic-financial point of view, but also a social and environmental one.

Finally, Ivigun (2015) states that the main idea of CSR is that companies are forced to work towards the needs of stakeholders and can be committed to value creation rather than wealth creation (p. 1229).

One of the issues that CSR focuses on is the need to reduce carbon emissions due to the negative effects they have on the environment. However, decarbonisation has been a slow process due to the inadequacy of carbon pricing policies in industrialised countries (Madsen, 2022).

This research, of qualitative characteristics, focuses on determining the activities, and their characteristics, promoted by three of the five best companies in 2021 in terms of Social Responsibility and, precisely, in relation to environmental care. In this way, the corresponding sources are used to demonstrate the activities carried out by Alicorp, Backus and Interbank in order to counteract indicators related to climate change. Likewise, based on the premise of Méndez (2005), on information transparency and accounting information, freely accessible institutional documents found in the corresponding web pages are used, as well as the evaluation of whether the documents used show adequate information to determine the ease of access to accounting information.

a. Alicorp

In the case of Alicorp, a Peruvian consumer goods company, its "Sustainable Strategy" document shows energy consumption between 2018 and 2021; water consumption (2018-2021); and solid waste (2018-2021), which are represented in tables 1, 2, and 3.

Table 1: Energy consumed between 2018-2021

Type of energy consumed	Unit	2018	2019	2020	2021
Non-renewable fuels (oil and natural gas)	MWh	325,774,488	336,768,378	319,426,869	296,205,797
Non-renewable electricity	MWh	48,869,835	51,152,433	45,197,410	41,697,696
Renewable energy consumed (solar, hydro, wind)	MWh	89,758,374	83,459,233	86,458,314	79,763,696

Source: Alicorp (2021, December)

From Table 1, it is shown that between the years 2018 to 2020, there has been a growth and decrease in all three aspects. However, in 2021, energy consumption, in non-renewable fuels, non-renewable electrical energy and renewable energy consumed, has been lower than in previous years.

Table 2: Water consumption between years 2018-2021

Water consumed (in m³)	2018	2019	2020	2021
Total municipal water consumption	0.0117	0.015513	0.03025	0.036209
Fresh groundwater	0.87302	0.798793	0.73756	0.735535
Total water discharged	0.22118	0.203577	0.191953	0.192936
Total freshwater consumption	0.66354	0.61073	0.575858	0.578808

Source: Alicorp (2021, December)

As for Table 2, only on total water discharged and total freshwater consumption between 2020 and 2021.

Table 3: On solid waste

Types of solid waste	Unit	2018	2019	2020	2021
Total solid waste generated	MWh	17,220.13	25,441.19	18,730.55	19,083.15
Reused/recycled solid waste	MWh	8,596.29	14,605.59	9,093.10	10,411.79
Solid waste	MWh	8,623.84	10,835.60	9,637.45	8,671.36

Source: Alicorp (2021, December)

Finally, Table 3 shows figures that have been increasing between 2020 and 2021. In 2021, the figures are even higher than in 2018.

On the other hand, Libélula (2022), elaborated the Greenhouse Gas Inventory, which establishes recommendations to reduce the carbon footprint. First, regarding carbon emissions produced by electricity consumption, they recommend analysing the frequency and location of employees who work in the office, in order to identify the areas of affluence and analyse the lighting of the place; they also recommend changing industrial and emergency lights for LED lights; and, finally, they recommend changing office electrical equipment for others that reduce electricity consumption. (Libélula, 2022, p. 47).

Second, on indirect GHG emissions, Libélula (2022) recommends renewing vehicles for others that generate fewer emissions, feature new and better technologies, and are designed to improve efficiency; they recommend improving route planning and control; promoting training that encourages drivers to reduce their idle time and increase fuel efficiency (p. 48).

Third, on emissions caused by paper and cardboard consumption, Libélula (2022) recommends solid waste management focused on reuse according to their characteristics, internally, analysing the different options according to the dynamics, or externally, in cooperation with companies or groups specialised in the task. (p. 48).

Fourth, Libélula (2022) recommend enhancing environmental performance in the company through training, courses or workshops to raise awareness among employees in relation to the mitigation of Climate Change carried out by Alicorp (p. 49).

Fifth, Libélula (2022) recommend developing an Emissions Management Programme to guide, under specific guidelines, any initiative related to the reduction of Alicorp's GHG emissions (p. 49).

Sixth, they recommend broadening the scope of the measurement to be able to show a complete picture of the emissions generated by the operation of the business and, thus, continue with the process of managing and offsetting emissions year by year. (Libélula, 2022, p. 49).

b. Backus case

In the case of Backus, the 2021 sustainability report presents, first of all, the pillars on which it is based. Specifically, in relation to the environment, two points are mentioned: Care for Water Resources and Sustainable Agriculture (2022).

Care for Water Resources

At this point, the company proposes the Amunas project, which aims to restore and recover the Amunas in the province of Huarochirí, and its objective for 2025 is to recover 67 kilometres of Amunas in this sub-basin, which accounts for 70% of the water consumed in Lima (Backus, s.f).

According to information provided by Backus (2022), it has been possible to donate 2549 km2 of water by means of tanker trucks for the irrigation of parks and gardens to public institutions. In addition, it has been possible to use the effluents from the Wastewater Treatment Plant to generate 368142 km2 per year of recycled water in Backus' own tertiary treatment plant, through the Ultrafiltration and Reverse Osmosis processes.

Sustainable Agriculture

Another of the projects promoted by Backus, in relation to environmental care and based on sustainable agriculture, is "Herederos del Campo", which aims to provide technical assistance to strengthen and encourage increased production and productivity of hard yellow maize in family farming producers (2022). The aim is to be able to purchase 45,000 tonnes of hard yellow maize to benefit more than 1,000 farming families over the next three years (Backus, 2022).

c. Interbank case

In the case of Interbank (2022a), four aspects of environmental care are mentioned: first, a responsible commitment to environmental resources, without seeking to affect future generations; second, trying to influence the stakeholders involved to raise awareness of sustainable development and environmental management; third, a commitment to the management of green and sustainable bonds in order to contribute to environmentally responsible economic activities; and, fourth, the progressive incorporation of opportunities and risks related to climate change.

Likewise, in relation to Interbank's 2021 report (2022b), the environmental commitment is divided into four aspects: energy, emissions, materials and waste, and water resources.

a. Energy

Interbank (2022b) establishes a series of actions in order to manage the impact of energy consumption, since, as it mentions: "energy consumption [...] is a relevant aspect, since equipment is required to guarantee the continuity of the service 24 hours a day" (p. 80). This series of actions he presents are five: the installation of LED lighting systems in the financial shops, money markets and headquarters; the purchase of air conditioning equipment that requires less electricity to operate; the improvement of the Building Management System controllers to monitor electromechanical equipment; the installation of solar panels in the Marcona Financial Store; and, finally, the implementation of the lateral supply platform in the EDI maintenance system to control the consumption and billing of water and electricity in the headquarters and shops in Lima (Interbank, 2022b, p. 80). 80)

Emissions

On greenhouse gas emissions, Interbank (2022b) mentions that they have taken action to measure their own emissions in order to manage their first carbon footprint ².

b. Materiales y residuos

For this section, Interbank focuses on compliance with current environmental regulations, based on the Law on Solid Waste Management and its regulations, Ordinance No. 1778/MML, its amendments and the corresponding regulations (2022b, p. 83). In addition, they mention that they encourage recycling and waste reduction through social campaigns (Interbank, 2022b, p. 83).

Regarding recycled non-hazardous waste, Interbank (2022) mentions that they are focused on reducing the use of paper in the services they offer, as well as increasing the use of cards, which are produced from PVC.

Regarding Hazardous Waste, since 2017, the company does not purchase its own electrical and electronic equipment, such as computers, telephones or printers (Interbank, 2022b, p. 84). Also, they encourage the Recycling of Electronic Equipment (WEEE) in their own electronic and electrical equipment (Interbank, 2022b, p. 84).

c. Water resources

Although Interbank is not a company that works directly with water, they also report on their water consumption in their premise.

Figure 3 shows the decrease in water use between 2019 and 2021.

This research has shown how three of the main companies, Alicorp, Backus and Interbank, carry out their activities in Peru through actions based on Corporate Social Responsibility (CSR), specifically, on environmental care.

First of all, it is important to mention Fernández (2009) and the five principles that govern CSR: global character, objective ethical commitments, compliance with national laws in force, satisfying and informing stakeholders' needs and making the principles visible in the impacts of business activity.

Of these, the three companies proposed for this research have been shown to comply with these principles. In the case of Alicorp, the "Sustainable Strategy 2021" and Libélula (2022) show that the company is preparing to establish CSR values in each area of action. While Backus (2022) and Interbank (2022), from their 2021 annual report, also show that CSR is a global quality, as they demonstrate these commitments in their respective activities.

Secondly, on the ethical objective commitments, Libélula (2022) sets out the findings, and their respective recommendations, however, it does not present specific objectives to counteract activities that generate GHG emissions, or any other indicator in relation to climate change. In contrast, Backus (2022) and Interbank (2022) present objectives in relation to the social projects they manage and in their indicators related to environmental care, respectively.

Thirdly, in terms of compliance with national laws in force, the three companies are linked to the regulation and supervision of the Ministry of the Environment, as well as, in the case of Interbank (2022), it has been recognised for establishing indicators for the evaluation of the Carbon Footprint in its management.

Regarding the satisfaction and information needs of stakeholders, in fourth place, in the case of Alicorp, the company has shown the need to raise awareness among workers, or collaborators (Libélula, 2022, p. 49). In the case of Backus (2022), they show specific data in relation to social projects related to environmental care. However, they do not show figures related to the carbon footprint of their activities, or the use of water, among others. On the other hand, the case of Interbank (2022) shows, in a dynamic way, the information corresponding to its activities in relation to climate change indicators.

Finally, regarding the visibility of the principles in the impacts of business activity, the three companies have been able to demonstrate the achievements of the activities of their respective areas in relation to environmental care.

With regard to the values presented by Méndez (2005), information transparency and accounting information, both Interbank and Alicorp have published reports on carbon emissions, fuel use and water use, which allow people or entities interested in establishing a link with these companies to be aware of them (Interbank, 2022; Libélula, 2022). The opposite is the case with Backus (2021), where there are difficulties, such as inaccessibility, to be able to recognise the figures in relation to its Carbon Footprint.

Thus, although there are limitations in the companies, this does not imply that there is a commitment to sustainable development. However, neither does it imply that current efforts are sufficient to tackle climate change from the business sector. On the contrary, this group of actors has a greater responsibility towards environmental care due to their large economic capital

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Fernández (2009) clarifies that the difference between CSR and CSR: the former refers to the philosophy that the company takes in relation to business and is shown in the voluntary adoption in its management of concerns and expectations of its different stakeholders, in the long term; the latter consists in the incorporation of the company
It mentions that due to having measured, for the first time, its carbon footprint, Interbank has been recognised by the Peruvian Ministry of Environment with the first star; and, they seek to achieve the second star through the reduction of the carbon footprint and their own reduction (Interbank, 2022b, p. 82).

No competing interests reported.

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Environmental awareness in Peruvian companies: the case of Interbank, Backus and Alicorp 2021 Conciencia ambiental en las empresas peruanas: el caso de Interbank, Backus y Alicorp 2021

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