Análisis de las memorias de sostenibilidad basadas en las directrices del Global Reporting Initiative como herramienta de comunicación de la responsabilidad social empresarial. Caso: Telefónica Ecuador, período 2008 y 2009

El tema de la presente tesis es el Análisis de las Memorias de Sostenibilidad basadas en las Directrices del Global Reporting Initiative (GRI) como herramienta de comunicación de la Responsabilidad Social Empresarial (RSE). Caso: Telefónica Ecuador, período 2008 y 2009. El objetivo general es conocer la utilidad de los informes de sostenibilidad como herramienta de comunicación, para los públicos de interés. Los objetivos específicos son: analizar la aplicación de los pilares de la RSE propuestos por GRI en la elaboración de los reportes de Telefónica Ecuador en dos períodos seguidos y la tendencia de la comunicación en relación a la RSE en estos documentos corporativos; así como conocer la percepción de los stakeholders definidos, a partir de la lectura de estos reportes de sostenibilidad a través de encuestas. En base a lo expuesto se desarrollan cinco capítulos, previa una introducción. En el preámbulo se expone la preocupación de las empresas por mejorar sus relaciones con sus públicos de interés en la sociedad, describe las causas del problema y propone la rendición de cuentas a partir de sus prácticas corporativas, para revertir esta problemática. Plantea la pregunta trasversal, los objetivos: general y específicos, el método, la metodología, las técnicas, los instrumentos y los registros utilizados, para la materialización de esta investigación. En el primer capítulo se explica el protagonismo de la sociedad civil en el impulso de la RSE, así como las acciones efectuadas en el Ecuador. Argumenta sobre el desarrollo sostenible, la RSE y lo que no se debe hacer (filantropía). En el segundo capítulo estudia la Comunicación Corporativa y su rol en la RSE; analiza la imagen, el posicionamiento y la reputación aplicado a las empresas. El tercer capítulo expone acerca del Global Reporting Initiative y su aporte al promover un marco estandarizado de información, para la presentación de Memorias de Sostenibilidad. Y, a partir del marco se realiza la evaluación de la aplicación de los pilares de la RSE propuestos por el GRI en la elaboración de las Memorias de Sostenibilidad de Telefónica 2008 y 2009. En el cuarto capítulo se desarrolla la investigación de campo con el enfoque cuantitativo, que comprende la definición de las unidades de análisis, el cálculo del tamaño de la muestra, el procedimiento para la selección de la misma, la elaboración del instrumento de medición, la aplicación de la encuesta, así como el análisis. Y, en el quinto capítulo se plantean las conclusiones. Cabe acotar que la presente tesis se constituye en uno de los primeros aportes de investigación teórico práctico para la Universidad Andina Simón Bolívar y su comunidad en estos temas; más aún será un soporte técnico para enriquecer las prácticas de comunicación del Grupo Telefónica y una fuente de investigación para los profesionales de la Comunicación y áreas afines.

Experiences with sustainability indicators and stakeholder participation: A case study relating to a 'Blue Plan' project in Malta

The practical application of systemic sustainability analysis (SSA; Bell and Morse, 1999) as applied in-a project instigated and managed by 'Blue Plan', one of the regional activity centres of the Mediterranean Action Plan, is set out and explained in this paper. The context in which SSA was applied and adapted to SPSA (systemic and prospective sustainability analysis). is described in the Mediterranean, primarily in Malta. The SSA process is summarized, its extension and linkage to the prospective approach is described and the comments of stakeholders in the context are added. Some preliminary outcomes are suggested. The pauticular focus of the paper is on the lessons learned from doing SSA/SPSA within a classic blueprint project framework. It is-not assumed that SSA/SPSA is 'finished' or 'definitive'. Rather, we suggest that it is a developing and changing approach that practitioners can adapt and change to meet the specific needs of the circumstances that confront them. Copyright (C) 2004 John Wiley & Sons, Ltd and ERP Environment.

Holism and understanding sustainability

In work undertaken in both Malta and Lebanon we have been reflecting on the current means by which the international community apply concepts intended to achieve what is called "sustainable development." In an attempt to make means and ends conform to each other we have developed a holistic approach to what is essentially a timeless need for understanding, systemic planning, and compassionate stewardship. This essay indicates that we may be closer to holistic means with which to realize these goals than we know. It describes how some planning and analysis methods have their origins in ancient traditions. However, the milieu in which sustainability occurs is often unsympathetic to and sometimes incompatible with the ideals of holism. The essay assesses the current understanding of sustainability and points to the need for a wider and more inclusive base to contemporary sustainability as practiced in the community.

Delivering sustainability therapy in Sustainable Development projects

This paper explores the apparent contradiction between the 'linearity' of most Sustainable Development projects, with time-bound and defined outputs achieved at a fixed cost, and an implied 'circularity' of the theory whereby there is no 'end'. Projects usually have clear parameters within which they are implemented, and the inclusion of elements such as the need for accountability, measurable impact and,value for money' have grown in importance. It could be argued that we live in a 'projectified' and therefore linear world. The paper explores the potential contradiction between 'linearity' and 'circularity', and suggests that one way around this is to frame the project within a form of the Kolb Learning Cycle heuristic. This will facilitate a rationalisation from those implementing the sustainable development project as to why decisions are being made and for whom. If these questions are opened up to the project stakeholders, including beneficiaries, then the Kolb cycle could encourage learning and understanding by all involved. It could also provide Sustainability Therapy to those trapped in processes, which they find orthogonal to their own perceptions. It is suggested that such learning, therapy and reflective practice should be a valid output of the sustainable development project, although typically the focus is only upon the final outputs and how they feed into policy. Ironically funders would be well advised to take a broader perspective in order to achieve true 'value for money' within such projects, even if learning is not an easily measurable or tangible outcome. These points are explored within the context of the wider literature and experience with a sustainable development project undertaken in Malta. (c) 2005 Elsevier Ltd. All rights reserved.

Institutional sustainability: at what price? UNDP and the new cost-sharing model in Brazil

By the turn of the twenty-first century, UNDP had embraced a new form of funding based on ‘cost-sharing’, with this source accounting for 51 per cent of the organisation’s total expenditure worldwide in 2000. Unlike the traditional donor - recipient relationship so common with development projects, the new cost-sharing modality has created a situation whereby UNDP local offices become ‘subcontractors’ and agencies of the recipient countries become ‘clients’. This paper explores this transition in the context of Brazil, focusing on how the new modality may have compromised UNDP’s ability to promote Sustainable Human Development, as established in its mandate. The great enthusiasm for this modality within the UN system and its potential application to other developing countries increase the importance of a systematic assessment of its impact and developmental consequences.