Business sustainability based on global environmental certification standards

Corporate sustainability, which seeks to achieve harmony between productivity and ecosystemconservation, has become a significant priority in contemporary business management. In thisresearch, the objective is to validate the literature review on sustainable performance, focusing on thecompany Repsol - Ecuador and evaluating its economic, environmental and social components. Themethodology used is quantitative, which implies a detailed analysis of the Corporate ResponsibilityReports of the company in question. The application of the Wilcoxon rank test, used to contrasthypotheses between both methodologies, yielded a p-value ≤ 0.05. This statistical evidence supportsthe conclusion that the GRI benchmark acts as a fundamental driver for the adoption of best businesspractices. It is highlighted that the Responsibility Reports (IR) reached figures above 40%, revealinga significant compliance compared to the global inventory established by the Global ReportingInitiative (GRI). Despite current efforts, significant gaps are identified that still require attention andimprovement.

• Autor principal: González Márquez, José Luis (author)
• Otros Autores: Reyes, Víctor Manuel (author), Sánchez Ancajima, Raúl (author)
• Formato: article
• Lenguaje: spa
• Publicado: 2024
• Materias: Economía de la empresa, Medio ambiente natural, Responsabilidad social; Business economics, Natural environment, Social responsibility
• Acceso en línea: http://revistas.ulvr.edu.ec/index.php/yachana/article/view/893