Study of Corporate Sustainability Dimensions in the Cooperatives of Ecuador

Iliana Loor Alcívar, Francisco González Santa Cruz, Nelly Moreira Mero and Amalia Hidalgo-Fernández
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Iliana Loor Alcívar: Faculty of Accounting and Auditing, University Eloy Alfaro of Manabí, Manta 130802, Ecuador
Francisco González Santa Cruz: Department of Business Organization, Agrifood Campus of International Excellence, ceiA3, University of Córdoba, 14071 Córdoba, Spain
Nelly Moreira Mero: Faculty of Accounting and Auditing, University Eloy Alfaro of Manabí, Manta 130802, Ecuador
Amalia Hidalgo-Fernández: Department of Business Organization, Agrifood Campus of International Excellence, ceiA3, University of Córdoba, 14071 Córdoba, Spain

Sustainability, 2020, vol. 12, issue 2, 1-12

Abstract: This research has the aim of analysing corporate sustainability dimensions in the cooperativism of a developing country such as Ecuador by means of a valid and reliable measuring scale. These institutions, as part of the social economy, should be focused on a balance among the economic, social and environmental aspects, which are the central axis of corporate sustainability. The literature review and analysis led to the development of a research questionnaire that was applied to 2042 people, among them managers, employees and members of the Ecuadorian cooperatives. In order to validate the dimensional structure and consistency of the scale, an exploratory factorial analysis was performed, followed by a confirmatory analysis using structural equations. The results show a consistent measuring scale based on the traditional dimensions of corporate sustainability (economic, social and environmental) and also presenting a new dimension of corporate identity.

Keywords: corporate sustainability; cooperatives; measuring scale; Ecuador (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:12:y:2020:i:2:p:462-:d:306215

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