Sustainable Development in the Economic, Environmental, and Social Fields of Ecuadorian Universities
Abstract
:1. Introduction
- Goal 4 Ensure inclusive, and equitable quality education and promote lifelong learning opportunities for all.
- Goal 8 Promote sustained, inclusive, and sustainable economic growth, full and productive employment, and decent work for all.
- Goal 16 Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable, and inclusive institutions at all levels.
- Goal 17 Strengthen the means of implementation and revitalize the Global Partnership for Sustainable Development [7].
- Research Question 1 Do Ecuadorian universities prepare accountability reports under sustainability criteria?
- Research Question 2 What policies could be implemented to improve the elaboration of accountability reports?
2. Literature Review
2.1. Sustainable Development
2.2. Reporting: Accountability and Sustainability
- Evaluating the institution’s progress toward sustainability;
- Being accountable for the efforts made by the institution in the economic, social, and environmental dimension before the different interest groups.
- Economic dimension. It affects the impact of the organization on the economic conditions of its stakeholders and economic systems at local, national, and international levels.
- Environmental dimension It refers to an organization’s impact on living and inert natural systems, including ecosystems, soil, air, and water. These environmental indicators cover performance concerning inflows (materials, energy, water) and outflows (emissions, discharges, and waste).
- Social dimension. It is related to the impact of an organization’s activities on the social systems in which it operates. Social performance indicators identify the key aspects of performance about labor issues, human rights, society, and product responsibility [28].
2.3. The Triple Bottom Line and the GRI Approach
2.4. Previous Studies on the Use of the GRI Approach
3. Methodology
- Selecting the informative elements that will be taken as a reference.
- Establishing a weighed system that assesses the relative importance of each element included in the index.
4. Analysis of the Results
5. Discussion
6. Conclusions
7. Implications and Limitations
Author Contributions
Funding
Conflicts of Interest
References
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Year | Category A | Category B | Category C | Category D | Category E | Total Universities |
---|---|---|---|---|---|---|
2009 | 11 | 9 | 13 | 9 | 26 | 68 |
2013 | 3 | 17 | 14 | 6 | - | 40 |
2017 | 6 | 27 | - | - | - | 33 |
Recent Studies on the Use of the GRI Approach and Sustainability Reports | ||
---|---|---|
Author(S) | Sample | Results |
Rosa et al. (2012) [37] | 397 NH chain hotels in Europe, America, and Africa Data collection was performed in 2010 | They built a performance evaluation model called Environmental Disclosure Evaluation Hotels (EDEH) under the GRI3 indicators. The results show that the proposed model helps to evaluate the performance of environmental information. |
Alcaraz-Quiles et al. (2014) [38] | 55 Spanish towns | They analyzed the sustainability reports issued by the local governments of the analyzed cities based on the GRI report. The authors agree on the importance of GRI reports as a tool for learning, management, and communication. |
Kumar et al. (2016) [39] | Top 10 banks in India (based on the size of their assets) Data collection was performed based on the fiscal year 2016 | The social responsibility metrics of the GRI-G4 guidelines assigned to communication parameters were applied here. The results show that the level of SR and disclosure is highly inadequate, with only three banks publishing a detailed sustainability report, and only two of them have adopted the GRI-G4 framework. |
Romero et al. (2016) [40] | Three higher education institutions | They applied randomization as a research approach to study the sustainability reports of three higher education institutions in Cali, Colombia and found that such institutions had very little knowledge in terms of the GRI methodology, its application, and advantages. |
Bilbao-Terol et al. (2017) [41] | 8 Spanish companies were chosen for their relevance in the Spanish stock market Data gathering took place in 2014. | They developed a multi-criteria model according to the hierarchical structure designed by the GRI. It was concluded that, in general, the analyzed companies did not fully follow the recommendations of the GRI Guide. Thus, companies only focus on disclosing information about the number of employees, type of contract, and working hours. |
Niemann et al. (2017) [42] | 6 European cities with at least 100,000 inhabitants belonging to the Netherlands, Germany, Ireland, and Switzerland Data collection was carried out over several years (2004–2015). | They analyzed the sustainability reports issued by the local governments of the analyzed cities based on the GRI report. The authors agree on the importance of GRI reports as a tool for learning, management, and communication. It was noticeable that in the first years of preparing the sustainability reports, more exhaustive information was shown however, the “reporting fatigue” phenomenon is palpable, which is also linked to the lack of financial help. |
Huerta and Gaete (2017) [43] | 7650 Institutions with sustainability reports | They determined social responsibility (SR), by providing information on sustainability reports as a means of making the activities that organizations carry out more visible; especially those activities related to university social responsibility. |
Hervieux et al. (2017) [44] | 14 Signatories to the United Nations’ Principles for Responsible Management Education (PRME) | After a careful analysis of Sharing in Progress (SIP) reports of 14 signatories to the United Nations’ Principles for Responsible Management Education (PRME) by applying the GRI sustainability reporting guidelines to identify any possibilities to improve reporting processes, it was found that even the most important nations inlcuded limited information on the social and economic dimensions. However, in spite of the challenges faced in PRIME implementantion, improving SIP reports is feasible. |
No. | University | Category | CEAQAHE Resolution | Public/Private |
---|---|---|---|---|
1 | San Francisco de Quito University | A | 001-073-CEAACES-2013-01 | Private |
2 | Espíritu Santo University | A | 396-CEAACES-SO-11-2016 | Private |
3 | University of the Armed Forces (ESPE) | A | 388-CEAACES-SO-11-2016 | Private |
4 | University of Cuenca | A | 386-CEAACES-SO-11-2016 | Public |
5 | Littoral Polytechnic School (ESPOL) | A | 001-073-CEAACES-2013-03 | Public |
6 | National Polytechnic School | A | 001-073-CEAACES-2013-02 | Public |
7 | Indoamerica Technological University | B | 001-073-CEAACES-2013-04 | Private |
8 | Equinoctial Technological University | B | 001-073-CEAACES-2013-10 | Private |
9 | Technical Private University of Loja | B | 001-073-CEAACES-2013-24 | Private |
10 | Technical State University of Quevedo | B | 001-073-CEAACES-2013-11 | Public |
11 | Technical University of the North | B | 001-073-CEAACES-2013-13 | Public |
12 | Technical University of Manabí | B | 397-CEAACES-SO-11-2016 | Public |
13 | Technical University of Machala | B | 967-CEAACES-SO-28-2016 | Public |
14 | Technical University of Ambato | B | 001-073-CEAACES-2013-17 | Public |
15 | Salesian Polytechnic University | B | 001-073-CEAACES-2013-20 | Private |
16 | State Polytechnic University of Carchi | B | 001-073-CEAACES-2013-46 | Public |
17 | SEK International University | B | 001-073-CEAACES-2013-07 | Private |
18 | National University of Loja | B | 001-073-CEAACES-2013-15 | Public |
19 | Iberoamerican University of Ecuador | B | 001-073-CEAACES-2013-49 | Private |
20 | State University of Milagro | B | 001-073-CEAACES-2013-08 | Public |
21 | State University of the Amazon | B | 001-073-CEAACES-2013-47 | Public |
22 | University of the Hemispheres | B | 001-073-CEAACES-2013-48 | Private |
23 | University of the Americas | B | 390-CEAACES-SO-11-2016 | Private |
24 | University of Guayaquil | B | 966-CEAACES-SO-28-2016 | Public |
25 | Santiago de Guayaquil Catholic University | B | 001-073-CEAACES-2013-06 | Private |
26 | Catholic University of Cuenca | B | 147-CEAACES-SE-13-2017 | Private |
27 | Casa Grande University | B | 001-073-CEAACES-2013-09 | Private |
28 | Pontifical Catholic University of Ecuador | B | 001-073-CEAACES-2013-22 | Private |
29 | Higher Polytechnic School of Chimborazo | B | 001-073-CEAACES-2013-23 | Public |
30 | International University of Ecuador | B | 394-CEAACES-SO-11-2016 | Private |
31 | Central University of Ecuador | B | 001-073-CEAACES-2013-29 | Public |
32 | University of Azuay | B | 001-073-CEAACES-2013-05 | Private |
33 | Technological University of Business of Guayaquil | B | 001-073-CEAACES-2013-14 | Private |
University | Category | Economic GRI | Environmental GRI | Social GRI | Number of Disclosures | Disclosure Percentage |
---|---|---|---|---|---|---|
University of Cuenca | A | 12 | 0 | 11 | 23 | 6.1% |
Littoral Polytechnic School (ESPOL) | A | 11 | 0 | 7 | 18 | 4.7% |
National Polytechnic School | A | 11 | 0 | 10 | 21 | 5.5% |
Technical State University of Quevedo | B | 12 | 0 | 17 | 29 | 7.7% |
Technical University of the North | B | 11 | 1 | 21 | 33 | 8.7% |
Technical University of Manabí | B | 12 | 2 | 15 | 29 | 7.7% |
Technical University of Machala | B | 10 | 0 | 22 | 32 | 8.4% |
Technical University of Ambato | B | 7 | 0 | 5 | 12 | 3.2% |
State Polytechnic University of Carchi | B | 8 | 1 | 13 | 22 | 5.8% |
National University of Loja | B | 11 | 3 | 13 | 27 | 7.1% |
State university of Milagro | B | 8 | 1 | 10 | 19 | 5% |
State University of the Amazon | B | 7 | 0 | 8 | 15 | 4% |
University of Guayaquil | B | 11 | 2 | 8 | 21 | 5.5% |
Higher Polytechnic School of Chimborazo | B | 10 | 0 | 12 | 22 | 5.8% |
Central University of Ecuador | B | 7 | 1 | 13 | 21 | 5.5% |
University | Category | Economic GRI | Environmental GRI | Social GRI | Number of Disclosures | Disclosure Percentage |
---|---|---|---|---|---|---|
Espíritu Santo University | A | 3 | 0 | 8 | 11 | 2.9% |
University of the Armed Forces “ESPE” | A | 7 | 1 | 1 | 9 | 2.4% |
San Francisco de Quito University | A | 9 | 1 | 4 | 14 | 3.7% |
Catholic University of Cuenca | B | 10 | 0 | 9 | 19 | 5% |
University of the Americas | B | 9 | 0 | 12 | 21 | 5.5% |
International University of Ecuador | B | 4 | 1 | 3 | 8 | 2.1% |
Casa Grande University | B | 7 | 1 | 8 | 16 | 4.2% |
Santiago de Guayaquil Catholic University | B | 10 | 1 | 9 | 20 | 5.3% |
Pontifical Catholic University of Ecuador | B | 4 | 2 | 8 | 14 | 3.7% |
Indoamerica Technological University | B | 9 | 0 | 11 | 20 | 5.3% |
SEK International Private University | B | 3 | 0 | 9 | 12 | 3.2% |
Salesian Polytechnic University | B | 12 | 2 | 17 | 31 | 8.2% |
University of Azuay | B | 3 | 11 | 18 | 32 | 8.4% |
Technical Private University of Loja | B | 9 | 0 | 12 | 21 | 5.5% |
Technological University of Business of Guayaquil | B | 0 | 0 | 0 | 0 | 0 |
Equator Technological University | B | 9 | 1 | 8 | 18 | 4.7% |
University of the Hemispheres | B | 5 | 0 | 9 | 14 | 3.7% |
Iberoamerican University of Ecuador | B | 7 | 0 | 7 | 14 | 3.7% |
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Pacheco, J.A.B.; Teijeiro-Álvarez, M.M.; García-Álvarez, M.T. Sustainable Development in the Economic, Environmental, and Social Fields of Ecuadorian Universities. Sustainability 2020, 12, 7384. https://doi.org/10.3390/su12187384
Pacheco JAB, Teijeiro-Álvarez MM, García-Álvarez MT. Sustainable Development in the Economic, Environmental, and Social Fields of Ecuadorian Universities. Sustainability. 2020; 12(18):7384. https://doi.org/10.3390/su12187384
Chicago/Turabian StylePacheco, Javier Alejandro Bermeo, María Mercedes Teijeiro-Álvarez, and María Teresa García-Álvarez. 2020. "Sustainable Development in the Economic, Environmental, and Social Fields of Ecuadorian Universities" Sustainability 12, no. 18: 7384. https://doi.org/10.3390/su12187384