Resumo

GUTIERREZ QUINONEZ, Tatiana Verónica et al. Strategies for social responsibility and sustainability: a comparative study from a planning perspective. Prohominum [online]. 2024, vol.6, n.4, pp.8-19.  Epub 26-Maio-2025. ISSN 2665-0169.  https://doi.org/10.47606/acven/ph0282.

A comparative analysis was carried out based on the impact generated by the planning of the sustainability strategy on the sustainable performance of an oil company based in Ecuador, distinguishing between two strategies: Social Responsibility (2008-2014) and sustainability under the GRI approach (2015-2022). Six dimensions (23 indicators) were explored, assessed on an ordinal scale. The contrast was based on the Wilcoxon test: [ H1: G1 vs G2 ≠ 0), differ significantly)], and the differences were validated with the effect size (G*Power 3.1.), using Cohen's scale. The results reveal a medium impact (Md: 2), from which it follows that the benchmark indicators are consistently met. The results indicate a medium impact (Md: 2), which reflects a systematic compliance with the attributes assessed and reflected in the report, highlighting extensive information on them. Statistical contrast showed that the two strategies for measuring sustainable performance [SR (2008-2014 vs. Sustainability (2015-2022)], have had a relevant impact, which reflects a good level of compliance with the goals established in the planning. The groups showed significant differences (W-T for paired samples: p. < 0.05; Ho is rejected), which reveals that the company has had a favourable escalation in terms of performance, something that has been ratified with both strategies. The statistic (d)>0.5), reflects the existence of a high impact for the contrasting groups. The findings invite further exploration of the issue of sustainability planning in companies in other fields. As new perspectives, it would also be necessary to explore whether these results are also found when applying broader GRI frameworks.

Palavras-chave : Organisational impact; Sustainable planning; Social responsibility; Sustainability in private organisations.

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