El sector bancario peruano experimenta un crecimiento constante, a pesar de las fluctuaciones económicas. Con el aumento de la población bancarizada y la influencia de las aplicaciones digitales, las acciones de los bancos tienen un impacto significativo. Esta investigación analizó la responsabilidad social empresarial (RSE) y la rentabilidad de los bancos que cotizan en la Bolsa de Valores de Lima. Se empleó un muestreo censal de 15 bancos, cubriendo el período de 2013 a 2023. Los datos se obtuvieron de la Superintendencia del Mercado de Valores. Para el análisis, se utilizó regresión por mínimos cuadrados y descomposición del coeficiente de determinación. Los resultados indicaron la existencia de una regresión bien estructurada. Se encontró que el pago de impuestos y el pago puntual de dividendos son los factores más relevantes para explicar la rentabilidad, medida por el retorno sobre patrimonio y activos.

Our research analyzes the design of an auction model for railway transportation on the South-East Railway of Peru, managed by Ferrocarril Transandino S.A. (Fetransa) and operated by PeruRail. Initially, the regulatory framework aimed to promote competition in railway transportation through timetable auctions and infrastructure access. However, the concession has resulted in a vertically integrated structure that favors PeruRail, which faces minimal direct competition, controls high-demand time slots, and hinders the entry of other operators due to strategic and structural access barriers. To address these distortions, we propose reforming the auction mechanism to neutralize these advantages and enhance competition. In this revised framework, the track usage fee will serve as the competitive factor, with the highest bid above a minimum base rate securing the allocation. Additionally, we propose the implementation of asymmetric tariffs to compensate for the higher costs faced by operators with fewer economies of scale, technological optimizations to facilitate equitable access to time slots, and stricter oversight mechanisms to ensure transparency in timetable allocation. These measures aim to balance the market and safeguard competition through a more equitable and efficient auction design.