Aplicación de gobierno corporativo para el desempeño empresarial de empresas exportadoras de cacao ecuatoriano. Caso AROMACACAO S.A.

Abstract

This degree project proposes a plan of good corporate governance practices to improve the business performance of exporters in the cocoa sector in Ecuador. For this study three methods were analyzed, such as the Organization for Economic Cooperation and Development OECD, GREC which is prepared by the Super Intendencia de Bancos y Seguros del Ecuador, OECD, Corporate Governance Index Country Code IGCCP, where an adaptation of the different methodological tools was made to measure corporate governance in the company AROMACACAO S.A., located its legal headquarters in Guaranda province of Bolivar and its operating plant in Quinindé province of Esmeraldas. In addition, an interview was conducted with the company's manager in order to obtain qualitative data, with the results collected it is possible to determine the effectiveness of Corporate Governance and Business Performance. With the contribution of this study it is concluded that the company AROMACACAO S.A. has regular practices of Corporate Governance with an excellent business performance, so if companies allocate more resources and efforts to implement an efficient Corporate Governance plan, better results would be achieved for them.