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Fairtrade, present in Peru since 1990, has been widely studied for its impact on agri-food production. This research, based on convenience surveys conducted with leaders and members of cooperatives and agri-exporting companies during the 2024 Peruvian Expoalimentaria fair, examines the benefits and challenges faced by producers in their pursuit of sustainable and equitable development. The results were statistically analysed using Cronbach’s alpha, factor analysis, and the ordinal logistic regression model. These methods revealed that not all the dimensions evaluated reached statistical significance. However, the dimensions of agricultural sustainability and social justice emerged as the most significant, driven by the adoption of sustainable technologies and democratic participation in cooperatives. Nonetheless, these dimensions require additional external conditions to ensure well-being, such as market incentives, which did not achieve statistical significance, suggesting the influence of contextual factors not accounted for in the study. This research not only enriches the existing literature but also provides recommendations for implementing Fairtrade initiatives in Peru to promote more equitable and sustainable agricultural development that improves the socio-economic and socio-political conditions of the most disadvantaged producers. Furthermore, this study highlights the need to expand the theoretical development of unexplored variables, such as association models, sustainable practices, and economic growth in rural communities. In this way, it serves as an exploratory foundation for future public policies and strategies in the agri-food sector.

Automation and digitisation have transformed accounting practice, demanding new skills in accounting professionals. This study aims to explore how the Integrated Accounting Systems course impacts the development of technological, soft and research skills in accounting students at a Peruvian university during the years 2022 and 2023. The methodology combined a literature review on accounting education and a survey applied to 143 students enrolled in the course. Structural equation modelling (SEM) was employed to analyse the relationships between the variables. The results show a positive perception of the course, highlighting its effectiveness in preparing students for the challenges of the digital environment. The findings extend knowledge about the role of innovative approaches in accounting education to integrate technological, soft and research skills in their professional training. These results contribute to the literature by establishing a framework that links practical teaching to the holistic development of competences in digital contexts. In terms of practical implications and potential impact, the results suggest guidelines for redesigning accounting education programmes in other institutions, adapting them to the demands of the current labour market. Finally, it is suggested to investigate variables not considered to enrich the analysis and foster more inclusive and effective educational approaches. . This study looks at how a university accounting course in Peru affects the development of technology, soft and research skills in its students. The results show that the course is well-liked and that it successfully prepares students for the challenges of the digital environment. These findings add to the existing knowledge by creating a framework that connects practical teaching to the development of skills in digital contexts. The study also suggests ways in which other universities could adapt their accounting courses to meet the needs of employers today. This study is relevant for the general public, as it looks at how accounting is changing and the importance of developing new skills in accounting professionals.

This article examines the impact of EU interregionalism on regional integration in the Andean Community. The study employs a qualitative approach based on theoretical literature and economic data to examine the impact of EU interregional strategies in the Andean Community, both politically and economically. The article identifies that, despite the EU's initial efforts to consolidate inter-bloc relations, the internal divisions within the Andean Community and the global competition and influence of external actors such as China and the United States have led Europeans to focus predominantly on bilateral agreements with the Andean countries of the Andean Community. This study also contributes to the academic debate by providing a detailed analysis of the limitations and opportunities of EU-Andean Community relations, and by highlighting the role of interregionalism in the evolution of regional integration models in Latin America.

Despite growth and trade agreements in the Andean Community, the competitiveness of agri-food exports from member countries has not been fully assessed. This study quantifies the competitiveness of these exports during the period 2013-2023 by applying the Revealed Comparative Advantage (RCA) index and a subsequent statistical correlation test to validate the robustness of the data. The results highlight Ecuador as the only country with a significant degree of competitiveness in its agri-food exports. Throughout the period analysed, the countries of the Andean Community show differences in the competitiveness of their agri-food exports, which are mainly reflected in their RCA indices. Ecuador stands out for its high RCA, indicating strong competitiveness, while other countries such as Colombia, Bolivia, and Peru have indices below 1, indicating challenges in innovation and diversification that affect their position in the global agri-food market.

The research determines the relationship between competitiveness, the labour market and the protection of the right to work at the constitutional level in the member countries of the Pacific Alliance, analysing for this (i) the evolution of the labour force of the members of the Pacific Alliance, (ii) the constitutional economic system and its competitiveness, (iii) the constitutional framework of the right to work and its related rights, as well as (iv) the situation of the labour market and business competitiveness in Chile, Colombia, Mexico and Peru. A qualitative approach is used at a descriptive, exploratory, and bibliographic level with emphasis on the theories put forward by Mortimore and Peres, Cardona-Arenas, Josling et al.; and Rojas and Terán. It is concluded that there is a direct relationship between competitiveness and job stability in the countries of the Pacific Alliance thanks to the regulatory frameworks of their laws for the protection of the individual rights of workers, despite the economic informality of their members and the socioeconomic inequities of its citizens. Data from the International Labour Organisation, United Nations Economic Commission for Latin America and the Caribbean, and the World Bank, from 2010 to 2023 were used, as well as bibliographic information.

Business digitalization plays a fundamental role in the success of micro, small and medium-sized enterprises (SMEs), being crucial for their competitiveness and sustainability. This study aims to identify the key factors that influence the digitalization process of Peruvian SMEs. The research was conducted using a quantitative approach, with a simple random sample of 271 SMEs located in Metropolitan Lima. A survey based on a five-point Likert scale was used, targeting heads, managers, administrators and/or owners of SMEs distributed across the five geographical regions of the city. The results, obtained using JAMOVI statistical software and a linear regression analysis, reveal that the education level of managers, the degree of internationalization and the size of the company are determining factors in the digitalization process. These findings highlight the importance of implementing strategies that promote adaptability to new technological trends to enhance business competitiveness. Finally, despite its limitations, this study provides a valuable starting point for future research in other sectors and contexts similar to the Peruvian business environment

Internationalisation can profoundly reshape corporate social responsibility (CSR). As companies expand into global markets, they not only seek to boost revenues but also to strengthen their social impact. This study explores the influence of internationalisation on the CSR performance of Peruvian manufacturing firms between 2019 and 2022, drawing on the theoretical frameworks of Johanson and Vahlne, the Uppsala model, and Merubia’s theory of international networks. Using panel data econometric models, this study analyses a sample of 21 manufacturing companies based in Lima. It examines how CSR performance relates to key dimensions of internationalisation, including foreign sales, geographic diversification, and cultural diversification. The findings reveal a significant relationship between internationalisation and CSR, suggesting that firms enhance their operations by integrating responsible and sustainable practices throughout their international expansion.

Since its establishment in 1995, the WTO Dispute Settlement Understanding (DSU) has operated as the core enforcement mechanism of the multilateral trading regime, providing a binding, rules-based forum for adjudicating trade disputes. Yet its procedural architecture exhibits structural asymmetries that affect the capacity of developing countries to litigate effectively. This study conducts a doctrinal and documentary analysis of Peru’s participation in DSU proceedings from 2003 to 2025, covering 31 disputes as complainant, respondent or third party. It identifies the main sectors implicated, the litigation strategies used, and the institutional and systemic variables shaping Peru’s performance. The findings show a largely defensive posture, constrained by high legal costs, limited institutional continuity and dependence on external counsel. Although technical capacity within MINCETUR has improved, systemic inequalities persist, including the paralysis of the Appellate Body. The study concludes with recommendations to strengthen Peru’s litigation capacity and support DSU reform.

This study examines the evolution of the international cocoa market between 2020 and 2025 through a systematic review of scientific literature indexed in Scopus and Web of Science. The review is conducted in accordance with PRISMA guidelines, with automated tools employed as complementary and exploratory support. Seventies articles addressing economic, social, and environmental dimensions of the sector were analysed. The results show a growing focus on sustainability, traceability, and value chain governance, as well as a persistent geographical concentration of research in Europe, Latin America, and North America. However, the literature presents conceptual fragmentation, heterogeneous results, and limited evidence on the real impacts of certifications and sustainable policies on the income and well-being of small producers. Finally, the review identifies relevant gaps, particularly in interregional comparative studies, methodological quality assessments and integrated analyses of the economic and social dimensions. It concludes that progress towards more equitable and resilient value chains requires greater coordination between public policies, private actors, and future research with critical and comparable approaches.

This article examines the dual impact of economic globalisation on economic growth and environmental quality within the Pacific Alliance—Chile, Colombia, Mexico and Peru—between 1990 and 2022. Employing a quantitative longitudinal approach, it applies panel data econometric techniques, specifically Fixed Effects models, complemented by robustness checks using Random Effects and Pooled Ordinary Least Squares estimations. Panel unit root tests (Levin–Lin–Chu; Im–Pesaran–Shin) confirmed data stationarity, and the Hausman test validated the suitability of the Fixed Effects estimator. The results show that trade openness exerts a positive and statistically significant effect on real economic growth, suggesting that deeper integration into global markets enhances productive efficiency, diversifies exports and improves resource allocation. By contrast, foreign direct investment does not exhibit a significant relationship with growth, owing to institutional weakness, limited infrastructure and the shallow financial systems that characterise the region. Regarding environmental outcomes, trade openness increases carbon dioxide emissions, indicating that liberalisation stimulates production while exacerbating environmental degradation in contexts with insufficient regulatory capacity. Foreign direct investment likewise shows no significant effects, possibly due to sectoral heterogeneity. The study concludes that the Pacific Alliance must strengthen environmental governance and guide trade and investment towards sustainable development.