<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1900-3803</journal-id>
<journal-title><![CDATA[Entramado]]></journal-title>
<abbrev-journal-title><![CDATA[Entramado]]></abbrev-journal-title>
<issn>1900-3803</issn>
<publisher>
<publisher-name><![CDATA[Universidad Libre de Cali]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1900-38032023000200004</article-id>
<article-id pub-id-type="doi">10.18041/1900-3803/entramado.2.10186</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Sustainability disclosure in the Ecuadorian banking sector: channels used, determining factors and type of information revealed]]></article-title>
<article-title xml:lang="es"><![CDATA[Divulgación sobre sostenibilidad en el sector bancario de Ecuador: medios utilizados, factores determinantes y tipo de información revelada]]></article-title>
<article-title xml:lang="pt"><![CDATA[Divulgação de sustentabilidade no setor bancário do Equador: mídia utilizada, determinantes e tipo de informação divulgada]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Serrano Terán]]></surname>
<given-names><![CDATA[Ricardo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Lagos Cortés]]></surname>
<given-names><![CDATA[Diógenes]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Hemisferios  ]]></institution>
<addr-line><![CDATA[Quito ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de La Sabana  ]]></institution>
<addr-line><![CDATA[Chía ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2023</year>
</pub-date>
<volume>19</volume>
<numero>2</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S1900-38032023000200004&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S1900-38032023000200004&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S1900-38032023000200004&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT 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.  JEL CLASSIFICATION MI0, MI4; G2I]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN Este estudio buscó proporcionar evidencia sobre la divulgación de sostenibilidad en el sector bancario de Ecuador Mediante un enfoque descriptivo-correlacional se abordaron tres temáticas: los medios más utilizados para divulgar información de sostenibilidad, los factores que influyen en la disposición de los bancos a divulgar y el tipo de información sobre sostenibilidad que divulgan. Se utilizaron las pruebas de Fisher y de diferencia de medias para identificar los factores que influyen en la disposición de los bancos a divulgar información de sostenibilidad. De igual forma, se realizó un análisis de contenido para identificar los temas principales que divulgan los bancos sobre sostenibilidad. Para ello, se usó un índice que identificó aspectos ambientales, sociales, económicos y de gobernanza. Los resultados revelaron niveles bajos de divulgación, un mayor uso de informes especializados, una asociación positiva entre la disposición a divulgar y la visibilidad de la organización, y una predominancia de la divulgación de prácticas en la dimensión social. Estos hallazgos resaltan la necesidad de mejorar los estándares de divulgación y fortalecer la comunicación con los grupos de interés en el sector bancario de Ecuador.  CLASIFICACIÓN JEL M10, M14; G21]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[RESUMO Este estudo buscou fornecer evidências sobre a divulgação da sustentabilidade no setor bancário do Ecuador. Usando uma abordagem descritiva-correlacional, foram abordadas três questões: os meios mais comuns usados para divulgar informações sobre sustentabilidade, os fatores que influenciam a disposição dos bancos em divulgar e o tipo de informações sobre sustentabilidade que eles divulgam. O teste de Fisher e os testes de diferença de médias foram usados para identificar os fatores que influenciam a disposição dos bancos em divulgar informações sobre sustentabilidade. Da mesma forma, foi realizada uma análise de conteúdo para identificar os principais tópicos que os bancos divulgam sobre sustentabilidade. Isso foi feito por meio de um índice que identificou questões ambientais, sociais, econômicas e de governança. Os resultados revelaram baixos níveis de divulgação, um maior uso de relatórios especializados, uma associação positiva entre a disposição de divulgar e a visibilidade organizacional, e uma predominância de divulgação de práticas na dimensão social. Essas conclusões destacam a necessidade de melhorar os padrões de divulgação e fortalecer a comunicação com as partes interessadas no setor bancário do Ecuador.  CLASSIFICAÇÃO JEL M10, M14; G21]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[ESG criteria]]></kwd>
<kwd lng="en"><![CDATA[sustainability]]></kwd>
<kwd lng="en"><![CDATA[sustainability report]]></kwd>
<kwd lng="en"><![CDATA[disclosure]]></kwd>
<kwd lng="en"><![CDATA[banking sector]]></kwd>
<kwd lng="en"><![CDATA[Ecuador]]></kwd>
<kwd lng="es"><![CDATA[Criterios ESG]]></kwd>
<kwd lng="es"><![CDATA[sostenibilidad]]></kwd>
<kwd lng="es"><![CDATA[reporte de sostenibilidad]]></kwd>
<kwd lng="es"><![CDATA[divulgación]]></kwd>
<kwd lng="es"><![CDATA[sector bancario]]></kwd>
<kwd lng="es"><![CDATA[Ecuador]]></kwd>
<kwd lng="pt"><![CDATA[Critérios ESG]]></kwd>
<kwd lng="pt"><![CDATA[sustentabilidade]]></kwd>
<kwd lng="pt"><![CDATA[relatórios de sustentabilidade]]></kwd>
<kwd lng="pt"><![CDATA[divulgação]]></kwd>
<kwd lng="pt"><![CDATA[setor bancário]]></kwd>
<kwd lng="pt"><![CDATA[Ecuador]]></kwd>
</kwd-group>
</article-meta>
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<numero>3</numero>
<issue>3</issue>
<page-range>1-19</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
