Abstract

SERRANO TERAN, Ricardo  and  LAGOS CORTES, Diógenes. Sustainability disclosure in the Ecuadorian banking sector: channels used, determining factors and type of information revealed. Entramado [online]. 2023, vol.19, n.2, e4.  Epub Oct 26, 2023. ISSN 1900-3803.  https://doi.org/10.18041/1900-3803/entramado.2.10186.

This study aimed to provide evidence on sustainability disclosure in the banking sector of Ecuador Using a descriptive-correlational approach, three key areas were examined: the most common reports for the disclosure of sustainability information, factors influencing banks' willingness to disclose, and the type of sustainability information being disclosed. Fisher's test and mean difference tests were employed to identify factors influencing banks' willingness to disclose sustainability information. Additionally, a content analysis was conducted to identify the main themes disclosed by banks regarding sustainability An index incorporating environmental, social, economic, and governance aspects was utilized for this analysis. The findings revealed low levels of disclosure, a higher prevalence of specialized reports, a positive association between willingness to disclose and organizational visibility, and a predominance of social dimension disclosure practices. These findings underscore the need to enhance disclosure standards and strengthen communication with stakeholders in Ecuador's banking sector.

Keywords : ESG criteria; sustainability; sustainability report; disclosure; banking sector; Ecuador.

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