Abstract
This article considers universities as an important element to increase productivity and competitiveness, where sustainable development (SD) is a cornerstone aspect for their development because it promotes effective communication mechanisms. The aim of this research is to evaluate the management of category A and B universities in Ecuador, through the contents of their accountability reports. The method to be used is bibliographic, exploratory, analytical, and experimental, considering the indicators of the Global Reporting Initiative (GRI). The results show a lack of commitment from the analyzed higher education institutions when preparing accountability reports in terms of sustainability criteria. Additionally, the category in which each university is placed does not guarantee effective disclosure of information to the point that some category B universities have a higher percentage of revealed data than their A category peers. Similarly, the results also suggest proposing plans of action for policymakers to create standards for socially responsible annual reports to respond to the “triple bottom line” criteria approach, as well as establishing guidelines for the correct dissemination and disclosure of information. The originality of this work lies in analyzing the social responsibility practices in Ecuadorian universities by applying GRI indicators.
Highlights
Sustainable development (SD) seeks a balance among economic growth, social well-being, and environmental well-being, which are pursued to meet the needs related to population growth and industrialization
This research project exceeds the limits of this study by considering what can be learned after evaluating the accountability reports of Ecuadorian universities when applying the Global Reporting Initiative (GRI) methodology and their indicators. [51] mentioned that the GRI approach is one of the best initiatives that has been adopted by several countries, which is why the focus of this study is to evaluate the accountability reports of category A and B Ecuadorian universities under sustainability criteria
This work represents a pioneering initiative in evaluating the accountability of Ecuadorian universities from a sustainability perspective. The originality of this project lies on the fact that it carries out a thorough analysis of all the accountability reports issued by several public and private Ecuadorian universities, which are placed in the A and B categories, respectively, along with a deep examination of the economic, social, and environmental aspects included in such reports, which were issued in the year 2017
Summary
Sustainable development (SD) seeks a balance among economic growth, social well-being, and environmental well-being, which are pursued to meet the needs related to population growth and industrialization. According to [1], it is essential to highlight that one of the basic problems to achieve environmental, social, and economic sustainability is autonomy from political powers in the academic government and the quality of the production and transfer of knowledge to society. According to [2], universities are held socially responsible for an interdisciplinary approach which has them follow all sustainable development objectives that have been defined for all higher education institutions worldwide through the social, economic, and environmental dimensions. According to [4], Ecuador is facing challenges in the management of higher educational quality This shows an imperative need to improve the internal quality management processes of all Ecuadorian universities to achieve superior standards, which must go hand in hand with government established standards for higher education that focus on quality, research, and a strong and productive relationship with society. The reality of each university must be regarded in terms of budget allocation established by law, which may have a negative impact on their level of organization, control, and performance [5]
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