出版社：Grupo de Pesquisa Metodologias em Ensino e Aprendizagem em Ciências
摘要：Este trabajo analiza de manera exploratoria la sostenibilidad de la Sociedad Agrícola e Industrial San Carlos, S.A., que es una empresa cañicultora líder en el Ecuador. Se realizó un análisis de los indicadores que se reportan en sus memorias anuales en el período 2012 - 2019. Se observa que es una empresa donde se evidencia un esfuerzo por cumplir con los estándares mundiales de certificación ambiental por lo cual pasaron del reporte de memorias o balances sociales de rango amplio [2012 a 2015] a asumir la metodología Global Reporting Initiative (GRI) en su opción Esencial [2016-2019], donde se abordan de manera analítica las dimensiones económica, ambiental y social. Los Índices de Responsabilidad Económica (IRe), Responsabilidad Ambiental (IRa) y de Responsabilidad Social (IRs) reflejan estadios que varían de sostenibilidad intermedia a madura, lo cual refleja un esfuerzo sistemático de buenas prácticas. El contraste de hipótesis con respecto al empleo de las dos metodologías (W-Wilcoxon), indica que los estándares GRI 200 Económicos (-2.475; p-valor 0.00), al igual que los GRI 300 Ambientales (-2.618; p-valor 0.00) y GRI 400 Sociales (-2.574; p-valor 0.00), presentan una diferencia significativa que indica que las valoraciones obtenidas con el empleo de GRI en los años 2016-2019, son significativamente mayores en comparación con el enfoque de Balance Social. Se resalta que el empleo de la metodología GRI ha coadyuvado a una mejora e incremento en los indicadores o contenidos temáticos, lo cual respalda la adopción de la misma, por tanto representa un salto evolutivo para la sostenibilidad de la empresa.
其他摘要：This work exploratory analyzes the sustainability of the Sociedad Agrícola e Industrial San Carlos, S.A., which is a leading sugarcane company in Ecuador. An analysis of the indicators that are reported in their annual reports in the period 2012 - 2019 was carried out. It is observed that it is a company where there is evidence of an effort to comply with global environmental certification standards, which is why they passed from the report of reports or wide-ranging social balance sheets [2012 to 2015] to assume the Global Reporting Initiative (GRI) methodology in its Essential option [2016-2019], where the economic, environmental and social dimensions are analytically addressed. The Indices of Economic Responsibility (IRe), Environmental Responsibility (IRa) and Social Responsibility (IRs) reflect stages that vary from intermediate to mature sustainability, which reflects a systematic effort of good practices. The hypothesis contrast regarding the use of the two methodologies (W-Wilcoxon) indicates that the GRI 200 Economic standards (-2.475; p-value 0.00), as well as the GRI 300 Environmental (-2.618; p-value 0.00) and GRI 400 Social (-2.574; p-value 0.00), present a significant difference that indicates that the valuations obtained with the use of GRI in the years 2016-2019 are significantly higher compared to the Social Balance approach. It is highlighted that the use of the GRI methodology has contributed to an improvement and increase in the indicators or thematic contents, which supports its adoption; therefore it represents an evolutionary leap for the sustainability of the company.
关键词：Sustainability and successful environmental practices; Global reporting initiative methodology (GRI); Environmental indicators; Environmental management in agricultural organizations.
其他关键词：Sustainability and successful environmental practices; Global reporting initiative methodology (GRI); Environmental indicators; Environmental management in agricultural organizations.
