Sostenibilidad empresarial y gestión ambiental en el
sector aduanero del Callao: hacia un modelo de rentabilidad responsable
Ada
Gabriela Chávez Valdivia[*]
Rivera
Heredia, Estefany Lucrecia*
ABSTRACT
This article seeks to address the
association between corporate sustainability and self-assessment of
environmental management in micro and small enterprises in the customs sector
in the Constitutional Province of Callao, Peru.
Based on applied, quantitative, non-experimental, cross-sectional
research, the article analyzes business practices associated with economic,
social, and environmental sustainability, as well as the dimensions of environmental
management: policies, awareness, and environmental impact. The results, analyzed statistically using the
chi-square test, showed that there is a significant association between the two
variables, demonstrating that companies with sustainable criteria in their
management model are more efficient in their operations, have a better
corporate image, and reduce their costs.
In a world with increasing pollution and greater legislative pressure,
the report highlights the need to strengthen sustainable business models as a
form of ethical and competitive profitability. These results reaffirm the
commitment of Callao companies to the 2030 Agenda and the Sustainable
Development Goals, particularly those related to decent work and responsible
production and climate action.
Keywords: corporate sustainability, environmental
management, environmental policies, environmental awareness, environmental
impact.
RESUMEN
Mediante el presente artículo se busca
abordar la asociación entre la sostenibilidad corporativa y la autoevaluación
de la gestión ambiental en las micro y pequeñas empresas del sector aduanero en
la Provincia Constitucional del Callao, Perú.
A partir de una investigación aplicada, cuantitativa, no experimental,
de corte transversal, se analizan las prácticas empresariales asociadas con la
sostenibilidad económica, social y ambiental, y las dimensiones de gestión
ambiental: políticas, conciencia e impacto ambiental. Los resultados, analizados estadísticamente
con la prueba de Chi-cuadrado, mostraron que existe una asociación
significativa entre las dos variables, lo que demuestra que las empresas con criterios
sostenibles en su modelo de gestión son más eficientes en sus operaciones,
tienen mejor imagen corporativa y reducen sus costos. En un mundo con creciente contaminación y
mayor presión legislativa, el informe destaca la necesidad de fortalecer
modelos de negocio sostenibles como forma de rentabilidad ética y
competitiva. Estos resultados reafirman
el compromiso de las empresas del Callao con la Agenda 2030 y los Objetivos de
Desarrollo Sostenible, particularmente aquellos vinculados con trabajo decente
y producción responsable y por el clima.
Palabras clave: sostenibilidad empresarial,
gestión ambiental, políticas ambientales, conciencia ambiental, impacto
ambiental.
INTRODUCTION
Corporate
sustainability must be embraced as a strategic and ethical decision, capable of
balancing economic, social, and environmental aspects to ensure the continuity
of organizations over time. This requirement takes on greater relevance in the
21st century, when business practices still persist that act as if natural
resources were inexhaustible and environmental care could be postponed without
consequences. In a scenario where markets, consumers, and regulations demand
greater responsibility, incorporating sustainability is no longer a voluntary
alternative but rather an indispensable condition that sustains trust,
competitiveness, and organizational permanence. As Plua et al. (2022) warn, the
ecological crisis and social pressure for responsible economic models are
forcing companies to truly integrate economic, social, and environmental
considerations, adopting a vision that transcends the pursuit of immediate
profit and commits organizations to the society and environment on which they
depend.
The absence
of sound environmental management reveals a structural weakness in business
decision-making, as it is not only a matter of complying with regulatory
requirements, but also of adopting a planned and systematic strategy aimed at
conserving resources, preventing impacts, and ensuring the sustainability of
the environment. When environmental management is truly integrated into
operations, it becomes a smart investment that reduces costs, increases
productivity, avoids penalties, strengthens workplace safety, and improves both
corporate image and organizational competitiveness. As Vidal and Asuaga (2021) argue, its benefits are not only
environmental, but clearly economic and social, demonstrating that corporate
sustainability is not an additional cost, but a strategic way to ensure
continuity, efficiency, and responsibility over time.
With this
global magnitude, the data show that environmental damage is concentrated in a
few companies. According to the Ambiental portal (2020), only 100 large
companies are responsible for 71% of global pollution. According to López
(2021), around 32% of companies destroy environmental value and a quarter of
their rejected income. This not only affects profitability but also exacerbates
environmental liabilities, subjecting companies to greater reputational and
financial risks. According to Freiberg et al. (2021), they confirmed this
position by calculating that the environmental damage allowed can exceed
operating profits by up to 117% and more than 800% in complex sectors such as
construction and airlines. These data demonstrate the size of the externalities
to which organizations that do not incorporate sustainable practices into their
business model are exposed.
Romero's
report (2022) adds evidence in this direction: 60% of large companies increased
their carbon dioxide emissions even during periods of climate emergency. This
attitude demonstrates the disconnect between public sustainability commitments
and their implementation. However, progress made by the Global Compact (2022)
indicates that 94% of Spanish companies that joined the SDGs obtained direct
financial benefits thanks to sustainable practices. But only 41% had an
established policy and only 18% had a dedicated space. The disconnect between
commitment and action is one of the biggest challenges for corporate
sustainability today.
In Latin
America, corporate sustainability faces structural obstacles related to fossil
fuel consumption, inequality, and a lack of productive sophistication (Moscoso
et al., 2023). However, examples such as Tequila Herradura in Mexico and La
Huerta de Rosita in Colombia show that adopting sustainable practices can
reduce costs, improve brand image, and attract responsible investment (BBVA,
2024). In the region, SMEs, which represent 99.5% of the business fabric,
already view sustainability as a prerequisite for accessing competitive markets
and more solid ethical financing (United Nations, as cited in BBVA, 2024). In
Peru, interest in corporate sustainability has been growing in recent years.
According to Centrum PUCP (2021), local companies' commitment to sustainability
increased after the pandemic in occupational health, ethics, waste, and the
circular economy. In 2023, Panizo (2023) reported
that 85% of large companies published sustainability reports, but only 45% took
real environmental measures. This progress focuses on large companies; however,
micro, small, and medium-sized enterprises (MSMEs) still face challenges
related to informality, access to financing, and lack of technical capacity
(Rojas, 2024).
In the
Province of Callao, these barriers are multiplied. In a territory where air and
soil pollution has exceeded permissible limits, with up to 35 times more lead
in the air than internationally permitted, and dangerous levels of cadmium and
arsenic in more than 40% of the territory (Rozas, 2023). This situation not
only creates an environmental risk, but also an operational and reputational
risk for companies located in the area, particularly those related to logistics
and customs. Therefore, companies must develop environmental management
strategies to reduce negative impacts and improve sustainability.
The purpose
is to establish the influence of corporate sustainability on the
self-assessment of environmental management in companies in Callao, within the
framework of Sustainable Development Goals 7, 8, 11, 12, and 13: clean energy,
decent work, sustainable cities, responsible production, and climate action.
The objective is to provide empirical evidence to strengthen sustainable
business models in areas susceptible to environmental pollution.
In addition,
the study seeks to contribute to the academic discussion on responsible
profitability and sustainable competitiveness in emerging Latin American
economies.
Corporate
sustainability as part of environmental management implies recognizing that
competitiveness no longer depends on financial or technological capital, but on
a commitment to the environment and society. As a port and industrial city,
Callao is the perfect place to analyze how companies can integrate
profitability with environmental conservation. In this context, the research
presented here seeks to critically analyze the progress, challenges, and
opportunities that the local business sector has for building a sustainable
economy.
Conceptual
approaches to corporate sustainability
Corporate
sustainability has evolved with the historical events of current environmental
thinking. According to Montoya, García, and Vélez (2022), this paradigm was
consolidated with global frameworks such as the Stockholm Conference in 1972,
the Kyoto Protocol in 1997, and the accession to the United Nations Global
Compact in 2015. These cases were the starting points for developing global
awareness of corporate social and environmental responsibility. Corporate
sustainability seeks to integrate social and environmental well-being and
long-term economic viability so that companies can meet their current needs
without compromising those of future generations (Carbajal et al., 2024).
In line with
Elkington's (1999) approach, revisited by Fernández and Jambrina
(2022), they proposed the triple bottom line model, which encompasses three
dimensions: economic, social, and environmental. This model suggests that
business success should not be measured solely by profits, but also by its
positive impact on human and environmental development. In this sense,
corporate sustainability transcends corporate social responsibility to become a
strategic management tool. And this is how the balance of the three dimensions
creates the basis for sustainable competitive advantages.
As an
extension, Barcellos de Paula (2010, as cited in Montoya et al., 2022) defines
it as a practice with objectives of social inclusion and efficient use of
natural resources. In the same context, we know that Dyllick
and Hockerts (2002, as cited in Carbajal et al.,
2024) indicate that institutional sustainability involves integrating conscious
methods into commercial activities to contribute to collective well-being and
resilience within institutions. Thus, sustainability is not an expense or a
legal responsibility, but rather a strategic investment that strengthens the
reputation, profitability, and survival of the company.
Economic
dimension.
Economic
sustainability is the ability of companies to ensure their financial viability
over time, incorporating criteria of efficiency and social responsibility.
Silva (2021) states that this dimension consists of generating profits without
separating oneself from the environment or business ethics. For their part,
Macías, Díaz, and Delgado (2022) point out that economic sustainability is a
transdisciplinary concept based on the balance between economic performance,
the efficient use of natural resources, and social acceptance of productive
activity. Therefore, economically sustainable management involves financial
control mechanisms without sacrificing environmental and social commitments.
Social
dimension.
Social
sustainability is aimed at strengthening labor relations, equity, and community
cohesion. Vallance, Perkins, and Dixon (2011) identify three levels of
sustainability: development sustainability, which seeks to satisfy basic needs
and equity; bridge sustainability, which induces behavioral changes in favor of
the environment; and maintenance sustainability, which aims to preserve
cultural values in the face of change processes. Complementarily, Vázquez
(2020) indicates that this dimension promotes intergenerational justice by
generating decent, inclusive, and participatory working conditions in the
sociocultural life of the communities in which companies operate. In summary,
the social aspect of sustainability aims to create fair development that goes
beyond immediate economic benefit.
Environmental
dimension.
Environmental
sustainability is a commitment to the conservation of ecosystems. Vásquez
(2020), citing Gallopín (2003), conceives it as a
principle that recognizes nature as a value in itself and seeks to balance
human needs with the ecological limits of the planet. Ferrero and Pérez (2022),
citing Nogueira (2012), add that it is necessary to avoid pollution and exploit
natural resources rationally. On the other hand, Reyes (2023) indicates that
environmental sustainability seeks to ensure that human activities can continue
indefinitely without depleting future resources. In this way, environmental
management is integrated into the company's strategy and is not merely a
compliance procedure.
Fundamentals
of corporate environmental management
Environmental
management is the integrated set of policies, strategies, and actions to
minimize the ecological impacts of business activity. Proactive environmental
strategies, supported by dynamic capabilities, achieve sustainable competitive
advantages by incorporating social, economic, and ecological aspects into their
management model, according to Mojica-Macías, Ortiz-Moreno, and Gnecco-Lizcano
(2019). Melo and Rey (2023) take a similar approach, indicating that modern
environmental management involves administrative and social processes to
prevent negative impacts on the environment and generate corporate
responsibility.
Salazar,
Zapata, and Orrego (2024) add that the establishment of environmental control
structures is a strategy for continuous improvement that integrates
environmental objectives with economic results, strengthening competitiveness
and business ethics. Therefore, environmental management should not be limited
to regulatory compliance, but should be integrated across the board,
innovating, training, and being efficient in the use of resources. In this
context, environmental sustainability is a determining factor in organizational
profitability, especially in productive contexts exposed to increasing
regulatory and social pressures.
The
specialized literature recognizes three fundamental dimensions of environmental
management: environmental policies, environmental awareness, and environmental
impact.
According to
the Brundtland Report (1987, cited in Conte and D'Elia, 2008), environmental
policies are a pillar of sustainable development, integrating social welfare,
economic growth, and ecological conservation. As Díaz (2021) points out, citing
Capella (2016), these policies aim to ensure fair access to common goods—water,
air, or food—and reinforce the interdependence between humans and ecosystems.
Thus, environmental strategies must be configured as planning policies that
guide business action toward total sustainability, combining external
regulation with ethical self-regulation.
Palomino,
Nima, Huaillapuma, and Sifuentes (2022) point out
that environmental awareness is the set of internalized knowledge, attitudes,
and values that allow us to understand environmental issues and behave
responsibly in relation to them. This awareness, put into practice in the
workplace, manifests itself in sustainable behaviors and daily practices that
reduce the environmental footprint of organizations. Therefore, raising
awareness among employees is an essential condition for any environmental management
system.
Jerak-Zuiderent (2018) proposes that understanding the ecological
footprint implies an ethical and collective awareness that transforms
production habits. Espinoza et al. (2021) define this impact as any positive or
negative change in the environment resulting from the organization's actions,
which is why continuous measurement will prevent negative impacts in the
future. The assessment of environmental impacts is, therefore, a governance
tool that directs business actions towards operational sustainability.
The
relationship between corporate sustainability and environmental management is
based on the fact that a sustainable company is one that integrates its
economic objectives with environmental conservation. The literature shows that
environmental management has a positive influence on profitability,
productivity, and institutional image (Gómez et al., 2024; García et al.,
2024). According to Alghababsheh et al. (2022),
integrating ecological criteria into the value chain improves efficiency and
reduces waste, establishing more robust operational performance. These results
reaffirm that strategically integrated sustainability is a driver of innovation
and value creation for companies.
MATERIAL
Y METHOD
The
study took a quantitative and practical approach, using the collection and
analysis of numerical data to identify relevant relationships between corporate
sustainability factors and environmental management. According to Hernández,
Fernández, and Baptista (2014), applied research seeks to generate knowledge
applicable to real situations, without proposing new theories, but rather
strengthening practical decision-making in specific situations. In this sense,
this research sought to provide empirical evidence that could help companies in
Callao improve their environmental and sustainability strategies.
The
quantitative approach made it possible to describe and explain observable
phenomena in terms of measurable data, providing empirical evidence for the
interpretation of the results (Hernández and Mendoza, 2018). Through this
method, the perceptions of employees were translated into statistical data that
made it possible to examine the level of relationship between the study
variables.
The
exploration was non-experimental and cross-sectional in design, as there was no
manipulation of variables; rather, they were observed as they occurred in their
natural environment. In addition, the study was descriptive-correlational in
scope, as it allowed the variables to be described and the relationship between
them to be established (Escobar & Bilbao, 2020).
Descriptive
to show the ways in which corporate sustainability and environmental management
are found in the selected companies; correlational to determine whether there
is a statistically significant relationship between the two variables that
strengthens business competitiveness. The correlation was determined using the
Chi-square test, which is suitable for establishing the association between
categorical variables in social and organizational studies.
The
independent variable, corporate sustainability, was defined as the
incorporation of responsible practices in the economic, social, and
environmental dimensions to ensure current well-being without compromising
future needs (Carbajal et al., 2024). This variable was measured across three
dimensions:
a)
Economic sustainability: profits, cost reduction, resource efficiency;
b)
Social sustainability, covering working conditions, inclusion, and social
responsibility; and
c)
Environmental sustainability, focused on adequate consumption, waste
management, and regulatory compliance.
On the other
hand, the dependent variable, environmental management, was conceptualized as
the set of policies, strategies, and actions developed by organizations to
minimize their environmental impact, optimize their environmental performance,
and contribute to sustainable development (Guillén & Vicente Villardón, as cited in Vizarreta,
2023). This variable was structured in three dimensions:
a)
Environmental policies, linked to the application of internal rules and control
programs;
b)
Environmental awareness, related to personal and collective commitment to the
environment; and
c)
Environmental impact, referring to the identification and mitigation of
negative effects derived from business activities.
The two
variables were measured using a structured questionnaire with 20 items on a
five-point Likert ordinal scale, which transformed the respondents' perceptions
into quantifiable data.
The sample
consisted of workers from companies that carry out customs activities in the
Constitutional Province of Callao, chosen for their relevance in the logistics
and foreign trade chain. Both customs agencies and heavy freight transport
companies, strategic sectors in the regional economic dynamic, were taken into
account.
A stratified
study was applied to select the sample, which ensured the proportional
representation of the different organizations involved. The final sample
consisted of 40 employees.
The
inclusion criteria included workers with at least one year of continuous
experience in the company, direct participation in operational or
administrative processes related to foreign trade, and voluntary acceptance to
participate in the study. As for the exclusion criteria, employees with less
than six months of seniority or without functions related to logistics or
environmental management were excluded.
The
methodology was a survey, using a structured questionnaire developed in-house
and reviewed by three experts from the Faculty of Business Sciences at César
Vallejo University. This instrument was pilot tested with 10 participants,
which allowed its reliability to be estimated using Cronbach's alpha
coefficient, obtaining 0.936 for the variable of corporate sustainability and
0.898 for environmental management, demonstrating high internal consistency and
statistical reliability of the instrument.
Each
question was designed to assess knowledge, attitudes, or behaviors in
sustainability and environmental management. The responses were coded on a
five-category scale: very low, low, moderate, high, and very high, which were
then analyzed using descriptive and inferential statistics.
Prior to
collecting the information, formal authorization was obtained from the
participating companies and informed consent was obtained from the employees,
ensuring confidentiality and academic use of the data. The questionnaire took
approximately 30 minutes per participant to complete and was administered in
the workplace, ensuring privacy and neutrality.
Statistical
processing was performed using SPSS software, which allowed the creation of
frequency tables and descriptive graphs to interpret the variables, as well as
the application of the Chi-square test to test the general and specific
hypotheses. This method made it possible to determine whether there was a
significant relationship between corporate sustainability and environmental
management in the companies analyzed, with a confidence level of 95% and a
margin of error of 5%.
The research
was conducted in accordance with the Code of Ethics in Research of César
Vallejo University (University Council Resolution No. 0659-2024), which
guarantees scientific honesty, impartiality, clarity, and service by those
involved. The accuracy of the data, the correct citation of sources, and the
absence of conflicts of interest were verified. The research was conducted
under the standard of intellectual honesty, safeguarding the identity of the
participants and protecting the information.
RESULT
The
descriptive analysis identified the level of business sustainability and
environmental management perceived by employees of micro and small businesses
in the customs sector in Callao. The data obtained reveal a heterogeneous
situation and, in general, an incipient incorporation of sustainable practices
into organizational management.
In
terms of business sustainability, 52.5% of respondents rated it as fair, while
32.5% perceived it as low and only 15% as high. This result
reflects a partial application of the sustainable approach, with a predominance
of actions focused on economic profitability, but with limited integration of
social and environmental aspects.
In the
economic sustainability dimension, 60% of participants reported a low level,
which shows a prioritization of immediate financial results over sustainable
investment strategies. Social sustainability showed a similar trend: 55% rated
it as fair and 20% as low, demonstrating isolated efforts in social
responsibility and labor relations.
With regard
to environmental sustainability, 52.5% of employees perceived it as low,
revealing deficiencies in environmental training, waste management, and
regulatory compliance. Taken together, these results indicate that the
predominant business model in the Callao customs sector continues to be
oriented toward short-term financial objectives, with little internalization of
sustainability as a long-term strategy.
With regard
to environmental management, the findings were even more critical. Forty
percent of respondents rated their company's environmental management as very
weak and 45% as weak, while only 12.5% considered it strong and 2.5% very
strong.
Environmental
policies were rated as very weak by 52.5% and weak by 30%; environmental
awareness was rated as very weak by 45% and weak by 40%; and environmental
impact was rated as very weak by 45% and weak by 35%, with only 5% rating it as
very strong. These results highlight the urgent need to strengthen
environmental training and the institutionalization of sustainable corporate
policies in the companies analyzed.
Inferential
analysis was performed using the Chi-square (χ²) statistical test, at a significance level of 5%, to
determine the relationship between corporate sustainability and environmental
management, as well as between their respective dimensions.
The values
in Table 4 show that all relationships have a significance level of less than
0.05, confirming statistically significant associations between corporate
sustainability and environmental management. In particular, companies that
reported higher levels of sustainability also showed better indicators in the
self-assessment of policies, awareness, and environmental impact.
The research
results revealed that there is a positive and significant association between
corporate sustainability and environmental management in companies in Callao
(X²c = 40.01 > X²t = 12.59; p = 0.000). This empirical evidence supports the
hypothesis that companies that adopt sustainable practices automatically
improve their environmental performance (Briñez and Penagos, 2021). In fact,
studies such as those by Vargas et al. (2022) and García et al. (2024) confirm
that this articulation strengthens the competitiveness, efficiency, and
sustainability of companies in increasingly demanding environments, turning
corporate social responsibility into a management model. These results are
consistent with the theoretical foundations of Elkington (1999) and the
Brundtland Report (1987), which define sustainability as the balance between
economic, social, and environmental factors as the basis for responsible
management. Carbajal et al. (2024) add that this alignment is crucial for
long-term profitability and survival, making sustainability a factor in
institutional performance.
The
methodology used in this quantitative, non-experimental, and correlational
research is in line with the strategies proposed by Falqi
et al. (2020) and Alghababsheh et al. (2022), who
demonstrated that the integration of environmental practices improves
operational efficiency and innovation and creates competitive advantages by
improving energy efficiency and reducing operating costs.
Globally,
Wang et al. (2024) found that decarbonization roadmaps in China improve
profitability and resource efficiency, and Gelmez et
al. (2024) found that green supply chain management drives the adoption of
technologies to strengthen environmental performance in Vietnam. Taken
together, the quantitative data in Table 2 confirm the main finding of the
research: sustainability is established only when it permeates the entire
organization. In this regard, the recommendations of Doghan
et al. (2024) are applicable, in the sense that continuous training and
institutional autonomy strengthen environmental management. This conclusion
coincides with this research, where internal training processes transform
organizations into more sustainable models, with fewer risks and an
organizational culture of environmental care. The results of environmental
awareness support the idea of Palomino et al. (2022) that training and employee
involvement are determinants for sustainable management. Therefore, it confirms
the importance of the Training Program for Trainers in Cost-Effective
Environmental Management, since environmental transformation begins with the
strengthening of human capital. Finally, companies that embrace sustainability
and environmental management through training and institutional strengthening
improve their competitiveness, image, and performance, reducing their
environmental impact. These findings are consistent with those of Espinoza et
al. (2021) and Salazar et al. (2021). According to Gómez et al. (2024) and
Hernández et al. (2024), well-managed environmental practices can reduce costs,
improve corporate image, and increase social acceptance. In a highly
environmentally stressed territory such as Callao (where lead and cadmium
pollution exceeds legal standards, according to Rozas, 2023), sustainable
strategies represent a competitive advantage and an ethical obligation. The
implementation of paradigms such as Cost-Effective Environmental Management
(CEEM) (Peña, 2024) integrates sustainability with economic efficiency,
creating a fourfold gain: cost reduction, increased revenue, improved
reputation, and optimized organizational performance. In conclusion, these
results confirm that sustainability is not an option, but rather a strategy to
strengthen business resilience and contribute to Sustainable Development Goals
7, 8, 11, 12, and 13 to promote productive, decent, and environmentally
responsible economic growth.
CONCLUSIONS
The study
empirically demonstrated that corporate sustainability and environmental
management are interdependent dimensions of organizational performance, whose
articulation generates tangible benefits in economic, social, and environmental
spheres. The Chi-square test (χ² = 40.01; p = 0.000) confirmed the existence of a
statistically significant relationship between the two variables, demonstrating
that companies in the customs sector in Callao that incorporate sustainable
criteria achieve better results in their environmental management.
First, it
was found that organizations with a sustainable vision develop more robust
environmental policies that are consistent with current regulations. Companies
that managed to integrate sustainability into their strategic planning showed a
greater capacity to establish preventive programs, reduce negative impacts, and
strengthen their institutional culture. This result coincides with the findings
of Melo and Rey (2023), who emphasize that environmental management should be
considered a strategic tool for sustainable development and business
competitiveness.
Second, a
positive relationship was found between corporate sustainability and
environmental awareness. Organizations that promote sustainability values tend
to consolidate an internal culture of commitment and shared responsibility,
which translates into more proactive environmental behaviors. As Palomino et
al. (2022) argue, environmental awareness depends not only on technical
knowledge but also on the ethical internalization of ecological values at all
hierarchical levels.
Similarly,
the results confirmed the significant relationship between corporate
sustainability and environmental impact, demonstrating that adequate
sustainable management contributes to minimizing adverse effects on the
environment. This finding supports the argument put forward by Espinoza et al.
(2021), who assert that systematic impact assessment is an essential practice
for preserving ecosystems and optimizing operational efficiency. In the context
of Callao, where levels of environmental pollution represent a latent risk to
public health and corporate reputation (Rozas, 2023), sustainability is
consolidated as an ethical and strategic imperative.
Ultimately,
we can say that the research validates that corporate sustainability should not
only be conceived as a theoretical ideal, but as a structural condition of
modern management. Companies that adopt these integrated environmental
management models strengthen their profitability, reduce costs, enhance their
corporate reputation, and consolidate their social legitimacy. Consequently,
corporate sustainability emerges as a factor of resilience and competitiveness
in complex environments, especially in sectors with high environmental and
regulatory pressure, such as customs.
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[*] Universidad Cesar
Vallejo, Perú
achavezval@ucvvirtual.edu.pe
ORCID:
orcid.org/0000-0002-3197-9405
[*] Universidad Cesar Vallejo,
Perú
eriverahe@ucvvirtual.edu.pe
ORCID:
orcid.org/0009-0004-0349-2570
Universidad Cesar
Vallejo, Perú