Abstract
This study focused on examining the current state of corporate social responsibility implementation in Ecuador, specifically in the province of Santa Elena. In addition, it analyzed the relationship between institutional and territorial sustainability, social inclusion, and responsible resource management. To this end, a SWOT analysis was conducted in contrast with a documentary analysis. The findings reveal a lack of formal planning in social responsibility policies, limited budgets, and an insufficient comprehensive vision regarding the strategic impact of such policies. These results led to the formulation of a strategy matrix aimed at guiding the effective integration of social responsibility into institutional management.
References
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[3] R. E. Freeman, Strategic Management: A Stakeholder Approach. Cambridge, UK: Cambridge University Press, 2010. [En línea]. Disponible: https://books.google.com/books?hl=es&lr=&id=NpmA_qEiOpkC
[4] A. B. Carroll, “Corporate Social Responsibility: Evolution of a Definitional Construct,” Business & Society, vol. 38, no. 3, pp. 268–295, 1999. https://doi.org/10.1177/000765039903800303
[5] D. Grayson and A. Hodges, Corporate Social Opportunity!: Seven Steps to Make Corporate Social Responsibility Work for Your Business. London, UK: Routledge, 2017. https://doi.org/10.4324/9781351280884
[6] S. Hunt, “United Nations Global Compact,” 2000. [En línea]. Disponible: https://www.opml.co.uk/files/Pages/policies-reporting/united-nations-global-compact-progress-01-19.pdf
[7] ISO, ISO 26000:2010(es), Guía de responsabilidad social. ISO Online Browsing Platform (OBP), 2024. [En línea]. Disponible: https://www.iso.org/obp/ui#iso:std:iso:26000:ed-1:v1:es
[8] United Nations, Transforming our World: The 2030 Agenda for Sustainable Development. New York, USA: United Nations, Department of Economic and Social Affairs, 2015.
[9] A. V. Wirba, “Corporate Social Responsibility (CSR): The Role of Government in Promoting CSR,” Journal of the Knowledge Economy, vol. 15, no. 2, pp. 7428–7454, 2024. https://doi.org/10.1007/s13132-023-01185-0
[10] N. Aminudin, “Corporate Social Responsibility and Employee Retention of ‘Green’ Hotels,” Procedia - Social and Behavioral Sciences, vol. 105, pp. 763–771, 2013. https://doi.org/10.1016/j.sbspro.2013.11.079
[11] A. Lindgreen and J.-R. Córdoba, “Editorial: Corporate Social Responsibility in Latin America,” Journal of Business Ethics, vol. 91, pp. 167–170, 2010.
[12] H. C. Enríquez García, “Responsabilidad social corporativa y creación de valor compartido en Bimbo México,” Trascender, contabilidad y gestión, vol. 9, no. 25, pp. 2–17, 2024. https://doi.org/10.36791/tcg.v9i25.245
[13] R. Correa-Quezada, M. de la C. del Río-Rama, C. P. Maldonado-Erazo, y D. F. García-Vélez, “Corporate Social Responsibility. State of the Question in Ecuador,” Springer Books, pp. 81–96, 2021.
[14] Registro Oficial Suplemento 48, “Ley Orgánica de Empresas Públicas (LOEP),” 16 de octubre de 2009. [En línea]. Disponible: https://amevirtual.gob.ec/ley-organica-de-empresas-publicas-loep/
[15] CEGESTI, Manual para la implementación de la responsabilidad social empresarial: Una guía práctica para empresas que buscan una competitividad sostenible, 2006. [En línea]. Disponible: https://www.cegesti.org/manuales/download_manual_rse/Manual_RSE_Espanol.pdf
[16] Instituto Ethos, Indicadores Ethos de Responsabilidad Social Empresarial. São Paulo, Brasil: Instituto Ethos de Empresas e Responsabilidade Social, 2011. [En línea]. Disponible: https://www.ethos.org.br/wp-content/uploads/2012/12/Indicadores-Ethos-Vers%C3%A3o-espanhol.pdf
[17] Comisión Europea, Libro Verde: Fomentar un marco europeo para la responsabilidad social de las empresas, COM(2001) 366 final, Bruselas, Bélgica: Comisión de las Comunidades Europeas, 2001. [En línea]. Disponible: https://eur-lex.europa.eu/legal-content/ES/TXT/?uri=CELEX:52001DC0366
[18] S. D. Dmytriyev, R. E. Freeman, y J. Hörisch, “The Relationship between Stakeholder Theory and Corporate Social Responsibility: Differences, Similarities, and Implications for Social Issues in Management,” Journal of Management Studies, vol. 58, no. 6, pp. 1441–1470, 2021. https://doi.org/10.1111/joms.12684
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