Determinantes de la divulgación de información social, financiera y ambiental de las grandes empresas del Ecuador, periodo 2017

Abstract

Abstract: This research is framed in analyzing the determinants of financial, social and environmental disclosure of the large Ecuadorian companies that disclosed their sustainability reports in 2017. To achieve this objective, a descriptive methodology was applied and a sample of 49 companies was used. In a matrix, financial, social and environmental information was collected from the reports published on the websites of the study companies. As financial variables are analyzed: ROA, ROE and financial leverage; Regarding social issues, variables were included: size of the shareholders' meeting, gender diversity, people with disabilities, sustainability committee, audit committee, OHSAS 18001 and ISO 14001 certification standards; In the environmental dimension, the following were considered: total CO2 emissions, and scopes 1, 2 and 3. The results of this study indicate that the large Ecuadorian companies in the sample are inclined towards a culture of transparency and disclosure of social information, financial and environmental acceptable; In addition, the three dimensions present coherent results, which could be said that these companies have made efforts to maintain a balance between social, financial and environmental aspects.