Investigating Labor Benefit Evasion: Profit Sharing Non-Compliance in Peruvian Business Groups

This research delves into the utilization of complex structures by Peruvian business groups as a means to evade the payment of labor benefits, specifically focusing on profit sharing. The primary objective of this study is to conduct an in-depth analysis of profit distribution among workers within Peruvian business groups from 1993 to 2022, with the aim of identifying potential instances of legal non-compliance regarding profit sharing. Employing a qualitative-quantitative approach, commonly known as a mixed-methods approach, the research follows a fundamental non-experimental longitudinal design. The study population encompasses 217 business groups listed on the Lima Stock Exchange, with the sample selected through convenience sampling, considering readily accessible records, such as those pertaining to the Backus business group. The documentary analysis technique was employed, utilizing judicial resolutions as the primary instrument for investigation. Analysis of these resolutions revealed that, in cases adjudicated by the Peruvian Judiciary, it was determined that Unión de Cervecerías Peruanas Backus y Johnston SAA and Empresa San Ignacio S.A. are, in fact, a single company, wherein the total amount owed to the workers of Empresa San Ignacio S.A. for profit sharing remained unpaid. Consequently, the co-defendants were ordered to jointly fulfill the outstanding profit shares owed to their workers.