Determinantes de la elaboración de reportes de sostenibilidad: Evidencia de Ecuador
Palabras clave:
Reportes de sostenibilidad, prácticas de divulgación, toma de decisiones, sostenibilidad
Resumen
Los reportes de sostenibilidad presentan información integral que ayuda a los grupos de interés a tomar decisiones informadas de acuerdo con sus expectativas y el desempeño organizacional, hecho que puede fortalecer la relación grupos de interés- organización. El objetivo de este trabajo fue determinar los factores que influyen en la decisión de elaborar un RS. Para ello, se usó un modelo de regresión logística en una muestra de 57 empresas listadas en el mercado de valores de Ecuador durante el 2022. Se encontró que algunas características organizacionales influyen en la decisión de elaborar un reporte de sostenibilidad. Específicamente, las empresas con mejor desempeño financiero, mayores niveles de endeudamiento, mayor antigüedad y aquellas que desarrollan sus actividades en el sector financiero presentan una mayor probabilidad de elaborar un RS, en tanto que, no se encontró relación alguna con el tamaño, la propiedad familiar y la firma de auditoría que usa la empresa.
Citas
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Bhatia, A., & Tuli, S. (2017). Corporate attributes affecting sustainability reporting: an Indian perspective. International Journal of Law and Management, 59(3), 322–340. https://doi.org/10.1108/ IJLMA-11-2015-0057
Blasco, J., & King, A. (2017). The Road Ahead: the KPMG Survey of Corporate Responsibility Reporting 2017. KPMG International.
Bolsa de Valores de Quito. (2022). Guía para la generación de reportes de sostenibilidad para empresas emisoras de valores. Bolsa de Valores de Quito.
Buallay, A., & Al-Ajmi, J. (2020). The role of audit committee attributes in corporate sustainability reporting: Evidence from banks in the Gulf Cooperation Council. Journal of Applied Accounting Research, 21(2), 249–264. https://doi.org/10.1108/JAAR-06-2018-0085
Campopiano, G., & de Massis, A. (2015). Corporate social responsibility reporting: A content analysis in family and non-family firms. Journal of Business Ethics, 129(3), 511–534.
Cho, C. H., Michelon, G., Patten, D. M., & Roberts, R. W. (2014). CSR report assurance in the USA: an empirical investigation of determinants and effects. Sustainability Accounting, Management and Policy Journal, 5(2), 130–148.
Coffie, W., Aboagye-Otchere, F., & Musah, A. (2018). Corporate social responsibility disclosures (CSRD), corporate governance and the degree of multinational activities: Evidence from a developing economy. Journal of Accounting in Emerging Economies, 8(1), 106–123. https://doi.org/10.1108/JAEE-01-2017-0004
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Gavana, G., Gottardo, P., & Moisello, A. M. (2016). Sustainability reporting in family firms: A panel data analysis. Sustainability, 9(1), 38.
Geerts, M., Dooms, M., & Stas, L. (2021). Determinants of sustainability reporting in the present institutional context: The case of port managing bodies. Sustainability, 13(6), 3148. https://doi.org/10.3390/su13063148
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Girón, A., Kazemikhasragh, A., Cicchiello, A. F., & Panetti, E. (2021). Sustainability reporting and firms’ economic performance: Evidence from Asia and Africa. Journal of the Knowledge Economy, 12(4), 1741–1759.
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Gujarati, D. N., & Porter, D. C. (2009). Basic econometrics. McGraw-Hill.
Guthrie, J., & Parker, L. D. (1989). Corporate social reporting: a rebuttal of legitimacy theory. Accounting and Business Research, 19(76), 343–352.
Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21.
Haladu, A., & Bin-Nashwan, S. A. (2022). The moderating effect of environmental agencies on firms’ sustainability reporting in Nigeria. Social Responsibility Journal, 18(2), 388–402. https://doi.org/10.1108/SRJ-07-2020-0292
Hasan, A., Hussainey, K., & Aly, D. (2022). Determinants of sustainability reporting decision: evidence from Pakistan. Journal of Sustainable Finance & Investment, 12(1), 214–237.
Herda, D. N., Taylor, M. E., & Winterbotham, G. (2012). The Effect of Board Independence on the Sustainability Reporting Practices of Large US Firms\. Issues in Social and Environmental Accounting, 6(2), 178–197.
Hess, D. (2008). The three pillars of corporate social reporting as new governance regulation: Disclosure, dialogue, and development. Business Ethics Quarterly, 18(4), 447–482.
Iraya, C., Mwangi, M., & Wanjohi, G. (2014). The effect of corporate governance practices on earnings management of companies listed at the Nairobi securities exchange. European Scientific Journal, 11(1), 169–178. https://eujournal.org/index.php/esj/article/view/4945
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Kholis, A. (2020). Determining factors for disclosure of sustainability reporting with inclusive stakeholder models in Indonesia public company issuer. International Journal of Management (IJM), 11(3), 657–667. https://iaeme.com/MasterAdmin/Journal_uploads/IJM/VOLUME_11_ISSUE_3/IJM_11_03_067.pdf
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Kouloukoui, D., Sant’Anna, Â. M. O., da Silva Gomes, S. M., de Oliveira Marinho, M. M., de Jong, P., Kiperstok, A., & Torres, E. A. (2019). Factors influencing the level of environmental disclosures in sustainability reports: Case of climate risk disclosure by Brazilian companies. Corporate Social Responsibility and Environmental Management, 26(4), 791–804. https://doi.org/10.1002/csr.1721
Kühn, A.-L., Stiglbauer, M., & Fifka, M. S. (2018). Contents and determinants of corporate social responsibility website reporting in Sub-Saharan Africa: A seven-country study. Business & Society, 57(3), 437–480. https://doi.org/10.1177/0007650315614234
Kuzey, C., & Uyar, A. (2017). Determinants of sustainability reporting and its impact on firm value: Evidence from the emerging market of Turkey. Journal of Cleaner Production, 143, 27–39.
Kuznetsov, A., Dinwoodie, J., Gibbs, D., Sansom, M., & Knowles, H. (2015). Towards a sustainability management system for smaller ports. Marine Policy, 54, 59–68.
Laskar, N., & Maji, S. G. (2016). Corporate sustainability reporting practices in India: myth or reality? Social Responsibility Journal, 12(4), 625–641. https://doi.org/10.1108/SRJ-05-2015-0065
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Ashrafi, M., Acciaro, M., Walker, T. R., Magnan, G. M., & Adams, M. (2019). Corporate sustainability in Canadian and US maritime ports. Journal of Cleaner Production, 220, 386–397.
Belsley, D. A. (1991). A guide to using the collinearity diagnostics. Computer Science in Economics and Management, 4(1), 33–50.
Bhatia, A., & Tuli, S. (2017). Corporate attributes affecting sustainability reporting: an Indian perspective. International Journal of Law and Management, 59(3), 322–340. https://doi.org/10.1108/ IJLMA-11-2015-0057
Blasco, J., & King, A. (2017). The Road Ahead: the KPMG Survey of Corporate Responsibility Reporting 2017. KPMG International.
Bolsa de Valores de Quito. (2022). Guía para la generación de reportes de sostenibilidad para empresas emisoras de valores. Bolsa de Valores de Quito.
Buallay, A., & Al-Ajmi, J. (2020). The role of audit committee attributes in corporate sustainability reporting: Evidence from banks in the Gulf Cooperation Council. Journal of Applied Accounting Research, 21(2), 249–264. https://doi.org/10.1108/JAAR-06-2018-0085
Campopiano, G., & de Massis, A. (2015). Corporate social responsibility reporting: A content analysis in family and non-family firms. Journal of Business Ethics, 129(3), 511–534.
Cho, C. H., Michelon, G., Patten, D. M., & Roberts, R. W. (2014). CSR report assurance in the USA: an empirical investigation of determinants and effects. Sustainability Accounting, Management and Policy Journal, 5(2), 130–148.
Coffie, W., Aboagye-Otchere, F., & Musah, A. (2018). Corporate social responsibility disclosures (CSRD), corporate governance and the degree of multinational activities: Evidence from a developing economy. Journal of Accounting in Emerging Economies, 8(1), 106–123. https://doi.org/10.1108/JAEE-01-2017-0004
Cormier, D., & Magnan, M. (2003). Environmental reporting management: a continental European perspective. Journal of Accounting and Public Policy, 22(1), 43–62.
Correa-Garcia, J. A., Garcia-Benau, M. A., & Garcia-Meca, E. (2020). Corporate governance and its implications for sustainability reporting quality in Latin American business groups. Journal of Cleaner Production, 260, 121142.
Cunha, J. V. A. da, & Ribeiro, M. de S. (2008). Divulgação voluntária de informações de natureza social: um estudo nas empresas brasileiras. Revista de Administração–Eletrônica, 1(1), 1–23.
da Silva Monteiro, S. M., & Aibar-Guzmán, B. (2010). Determinants of environmental disclosure in the annual reports of large companies operating in Portugal. Corporate Social Responsibility and Environmental Management, 17(4), 185–204. https://doi.org/10.1002/csr.197
Dienes, D., Sassen, R., & Fischer, J. (2016). What are the drivers of sustainability reporting? A systematic review. Sustainability Accounting, Management and Policy Journal, 7 (2), 154-189.
Dissanayake, D., Tilt, C., & Qian, W. (2019). Factors influencing sustainability reporting by Sri Lankan companies. Pacific Accounting Review, 31(1), 84–109. https://doi.org/10.1108/PAR-10-2017-0085
Dissanayake, D., Tilt, C., & Xydias-Lobo, M. (2016). Sustainability reporting by publicly listed companies in Sri Lanka. Journal of Cleaner Production, 129, 169–182. https://doi.org/10.1016/j.jclepro.2016.04.086
Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behavior. Pacific Sociological Review, 18(1), 122–136.
Elijido-Ten, E. (2011). The Impact of Sustainability and Balanced Scorecard Disclosures on Market Performance: Evidence from Australia’s Top 100. Journal of Applied Management Accounting Research, 9(1), 59–73.
Embuningtiyas, S. S., Puspasari, O. R., Gede Satia Utama, A. A., & Ardianti, R. I. (2020). Bank financial soundness and the disclosure of banking sustainability reporting in Indonesia. International Journal of Innovation, Creativity and Change, 10, 237–247.
Farisyi, S., Musadieq, M. Al, Utami, H. N., & Damayanti, C. R. (2022). A Systematic Literature Review: Determinants of Sustainability Reporting in Developing Countries. Sustainability, 14(16), 10222.
Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman Press.
Gavana, G., Gottardo, P., & Moisello, A. M. (2016). Sustainability reporting in family firms: A panel data analysis. Sustainability, 9(1), 38.
Geerts, M., Dooms, M., & Stas, L. (2021). Determinants of sustainability reporting in the present institutional context: The case of port managing bodies. Sustainability, 13(6), 3148. https://doi.org/10.3390/su13063148
Ghazali, N. (2007). Ownership structure and corporate social responsibility disclosure: some Malaysian evidence. Corporate Governance: The International Journal of Business in Society, 7(3), 251–266.
Girón, A., Kazemikhasragh, A., Cicchiello, A. F., & Panetti, E. (2021). Sustainability reporting and firms’ economic performance: Evidence from Asia and Africa. Journal of the Knowledge Economy, 12(4), 1741–1759.
Global Reporting Iniciative. (2016). GRI 101: Fundamentos 2016. Global Reporting Iniciative.
Gómez-Betancourt, G., López, V. M. P., Betancourt, R. J. B., & Millán, P. J. O. (2012). Estudio sobre el desempeño de las empresas familiares colombianas que cotizan en la bolsa de valores, frente a las empresas no familiares. Entramado, 8(1), 28–42.
Gujarati, D. N., & Porter, D. C. (2009). Basic econometrics. McGraw-Hill.
Guthrie, J., & Parker, L. D. (1989). Corporate social reporting: a rebuttal of legitimacy theory. Accounting and Business Research, 19(76), 343–352.
Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21.
Haladu, A., & Bin-Nashwan, S. A. (2022). The moderating effect of environmental agencies on firms’ sustainability reporting in Nigeria. Social Responsibility Journal, 18(2), 388–402. https://doi.org/10.1108/SRJ-07-2020-0292
Hasan, A., Hussainey, K., & Aly, D. (2022). Determinants of sustainability reporting decision: evidence from Pakistan. Journal of Sustainable Finance & Investment, 12(1), 214–237.
Herda, D. N., Taylor, M. E., & Winterbotham, G. (2012). The Effect of Board Independence on the Sustainability Reporting Practices of Large US Firms\. Issues in Social and Environmental Accounting, 6(2), 178–197.
Hess, D. (2008). The three pillars of corporate social reporting as new governance regulation: Disclosure, dialogue, and development. Business Ethics Quarterly, 18(4), 447–482.
Iraya, C., Mwangi, M., & Wanjohi, G. (2014). The effect of corporate governance practices on earnings management of companies listed at the Nairobi securities exchange. European Scientific Journal, 11(1), 169–178. https://eujournal.org/index.php/esj/article/view/4945
Kameyama, Y., & Kawamoto, A. (2018). Four intermediate goals: a methodology for evaluation of climate mitigation policy packages. Climate Policy, 18(2), 210–220.
Kholis, A. (2020). Determining factors for disclosure of sustainability reporting with inclusive stakeholder models in Indonesia public company issuer. International Journal of Management (IJM), 11(3), 657–667. https://iaeme.com/MasterAdmin/Journal_uploads/IJM/VOLUME_11_ISSUE_3/IJM_11_03_067.pdf
Kiliç, M., Kuzey, C., & Uyar, A. (2015). The impact of ownership and board structure on Corporate Social Responsibility (CSR) reporting in the Turkish banking industry. Corporate Governance, 15(3), 357–374. https://doi.org/10.1108/CG-02-2014-0022
Kolsi, M. C. (2017). The determinants of corporate voluntary disclosure policy: Evidence from the Abu Dhabi Securities Exchange (ADX). Journal of Accounting in Emerging Economies, 7(2), 249–265. https://doi.org/10.1108/JAEE-12-2015-0089
Kouloukoui, D., Sant’Anna, Â. M. O., da Silva Gomes, S. M., de Oliveira Marinho, M. M., de Jong, P., Kiperstok, A., & Torres, E. A. (2019). Factors influencing the level of environmental disclosures in sustainability reports: Case of climate risk disclosure by Brazilian companies. Corporate Social Responsibility and Environmental Management, 26(4), 791–804. https://doi.org/10.1002/csr.1721
Kühn, A.-L., Stiglbauer, M., & Fifka, M. S. (2018). Contents and determinants of corporate social responsibility website reporting in Sub-Saharan Africa: A seven-country study. Business & Society, 57(3), 437–480. https://doi.org/10.1177/0007650315614234
Kuzey, C., & Uyar, A. (2017). Determinants of sustainability reporting and its impact on firm value: Evidence from the emerging market of Turkey. Journal of Cleaner Production, 143, 27–39.
Kuznetsov, A., Dinwoodie, J., Gibbs, D., Sansom, M., & Knowles, H. (2015). Towards a sustainability management system for smaller ports. Marine Policy, 54, 59–68.
Laskar, N., & Maji, S. G. (2016). Corporate sustainability reporting practices in India: myth or reality? Social Responsibility Journal, 12(4), 625–641. https://doi.org/10.1108/SRJ-05-2015-0065
Lu, Y., & Abeysekera, I. (2014). Stakeholders’ power, corporate characteristics, and social and environmental disclosure: evidence from China. Journal of Cleaner Production, 64, 426–436. https://doi.org/10.1016/j.jclepro.2013.10.005
Maama, H. (2021). Institutional environment and environmental, social and governance accounting among banks in West Africa. Meditari Accountancy Research, 29(6), 1314–1336. https://doi.org/10.1108/MEDAR-02-2020-0770
Maama, H., & Gani, S. (2022). Determinants of sustainability reporting: Empirical evidence from East African Countries. Problems and Perspectives in Management, 20(2), 564–574. https://doi.org/10.21511/ppm.20(2).2022.46
Majeed, S., Aziz, T., & Saleem, S. (2015). The effect of corporate governance elements on corporate social responsibility (CSR) disclosure: An empirical evidence from listed companies at KSE Pakistan. International Journal of Financial Studies, 3(4), 530–556. https://doi.org/10.3390/ijfs3040530
Michelon, G. (2011). Sustainability disclosure and reputation: A comparative study. Corporate Reputation Review, 14(2), 79–96.
Naser, K., Al-Hussaini, A., Al-Kwari, D., & Nuseibeh, R. (2006). Determinants of corporate social disclosure in developing countries: the case of Qatar. Advances in International Accounting, 19, 1–23.
Nobanee, H., & Ellili, N. (2016). Corporate sustainability disclosure in annual reports: Evidence from UAE banks: Islamic versus conventional. Renewable and Sustainable Energy Reviews, 55, 1336–1341.
Orazalin, N., & Mahmood, M. (2020). Determinants of GRI-based sustainability reporting: evidence from an emerging economy. Journal of Accounting in Emerging Economies, 10(1), 140–164. https://doi.org/10.1108/JAEE-12-2018-0137
Rupley, K. H., Brown, D., & Marshall, R. S. (2012). Governance, media and the quality of environmental disclosure. Journal of Accounting and Public Policy, 31(6), 610–640. https://doi.org/10.1016/j.jaccpubpol.2012.09.002
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Publicado
2023-09-21
Cómo citar
Serrano Terán, R., & Lagos Cortés, D. (2023). Determinantes de la elaboración de reportes de sostenibilidad: Evidencia de Ecuador. Revista Venezolana De Gerencia, 28(104), 1548-1565. https://doi.org/10.52080/rvgluz.28.104.11
Número
Sección
TRIMESTRE
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