Determinantes de la elaboración de reportes de sostenibilidad: Evidencia de Ecuador

Abstract

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.

Author Biographies

Ricardo Serrano Terán

Candidato a doctor en Ciencias Jurídicas y Económicas, Universidad Camilo José Cela - España. Director Administrativo Financiero, Universidad Hemisferios. (Quito, Provincia de Pichincha, Ecuador). Correo electrónico: ricardos@uhemisferios.edu.ec ORCID: https://orcid.org/0000-0002-1933-8760

Diógenes Lagos Cortés

Doctor en Ciencias de la Administración, Universidad Nacional de La Plata - Argentina. Investigador de INALDE Business School, Universidad de La Sabana (Chía, Cundinamarca, Colombia). Correo electrónico: diogenes.lagos@inalde.edu.co (Autor corresponsal). ORCID: https://orcid.org/0000-0002-8471-4726

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Published
2023-09-21
How to Cite
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
Section
TRIMESTRE