Transparencia en la información de las empresas que cotizan en la bolsa de valores de Guayaquil y su incidencia en la responsabilidad social corporativa

The present work was based on evaluating the quality of information of the companies listed on the Guayaquil Stock Exchange for the determination of its impact on Corporate Social Responsibility, for which the programming of three phases was carried out, in which: necessary indicators for the disclosure of information in companies of public interest, a bibliographic review was made where several transparency indicators used by different organizations that apply good information transparency practices towards their stakeholders in order to improve their Social Corporate Responsibility, in this way, four blocks of indicators were identified, identifying themselves more for the contributing companies. Once the respective indicators were obtained, the quality of information of the companies continued to be measured, for which purpose the web pages of the 162 entities selected in the sample were reviewed, where a dichotomous variable was used as a scoring system according to the presence or absence of the information according to the indicator, at the same time a database was developed with the respective scores for the determination of the descriptive statistics in the statistical program STATA, which allowed knowing the degree of transparency of each indicator. Finally, it was analyzed through the Spearman correlation that most indicators have a significant correlation to 5%, that is, that the information presented online positively affect 95% of the CSR of the contributing organizations.

• Main Author: Zambrano Muñoz, Carlos Alberto (author)
• Other Authors: Zambrano Vera, Juan Carlos (author)
• Format: bachelorThesis
• Language: spa
• Published: 2019
• Subjects: Información; Transparencia; RSC; Stakeholders
• Online Access: http://repositorio.espam.edu.ec/handle/42000/1019