Normativas de sostenibilidad empresarial implementadas por países emergentes y desarrollados y su comparación con el entorno empresarial ecuatoriano

Abstract

At present, the poor sustainable behavior of private companies and the G7 and BRICS (Brazil, Russia, India, China and South Africa) developed countries has contributed to climate change and the degradation of natural resources globally.  It is therefore important to adopt sustainable behavior by companies and the countries involved, generating a balance between the fulfillment of economic and social objectives, aligned with the seventeen Sustainable Development Goals of the United Nations 2030 and the Paris Agreement. There is empirical evidence concludes that as there is greater sustainable behavior of listed companies, the cost of capital decreases and the share price increases.