Estudio comparativo de memorias de sostenibilidad de empresas manufactureras que operan en Ecuador

Abstract

Objectives: Establish the comparative analysis, randomly, of 3 companies that prepare their sustainability reports based on GRI standards. Determine the level of compliance with the principle of Inclusion of interest groups in the manufacturing companies under study. Validate according to the reports the actions and scope established in relation to the principle of inclusion of interest groups. Method: Comparative analysis Conclusión: The organizations Arca Continental, Bioalimentar and Moderna Alimentos stand out not only for offering customers products that meet their needs and expectations, but also for their high commitment to Corporate Sustainability and Social Responsibility, with a voluntary commitment to communicate their practices to through the reports analyzed in this document that serves as a reference and incentive horizon to add more organizations to this history of responsible production change with a common benefit for humanity. In the content of their reports, they highlight in a pertinent way the identification of the interest groups, their approach and relevance, which has allowed them to direct their strategy to solve their needs and expectations. The three sustainability reports analyzed are adapted to the GRI 101 standard; however, it is important to detail the content more fully in order to maintain the interference and/or communication of its responsible management. Finally, the objectives of this study are fulfilled, making this comparative analysis an exercise of continuous improvement to complement the reports or sustainability memory for a better understanding of the reader interested in the subject.