Divulgação de sustentabilidade no setor bancário do Equador: mídia utilizada, determinantes e tipo de informação divulgada
DOI:
https://doi.org/10.18041/1900-3803/entramado.2.10186Palavras-chave:
Critérios ESG, Sustentabilidade, Relatórios de Sustentabilidade, Divulgação, Setor Bancário, EquadorResumo
Este estudo buscou fornecer evidências sobre a divulgação da sustentabilidade no setor bancário do Equador. Usando uma abordagem descritiva-correlacional, foram abordadas três questões: os meios mais comuns usados para divulgar informações sobre sustentabilidade, os fatores que influenciam a disposição dos bancos em divulgar e o tipo de informações sobre sustentabilidade que eles divulgam. O teste de Fisher e os testes de diferença de médias foram usados para identificar os fatores que influenciam a disposição dos bancos em divulgar informações sobre sustentabilidade. Da mesma forma, foi realizada uma análise de conteúdo para identificar os principais tópicos que os bancos divulgam sobre sustentabilidade. Isso foi feito por meio de um índice que identificou questões ambientais, sociais, econômicas e de governança. Os resultados revelaram baixos níveis de divulgação, um maior uso de relatórios especializados, uma associação positiva entre a disposição de divulgar e a visibilidade organizacional, e uma predominância de divulgação de práticas na dimensão social. Essas conclusões destacam a necessidade de melhorar os padrões de divulgação e fortalecer a comunicação com as partes interessadas no setor bancário do Equador.
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