Análisis de la aplicación de las NIIF S1 y S2 en un consorcio minero del Azuay, periodo 2024

Abstract

The objective of this study was to analyze the implementation of the International Financial Reporting Standards on Sustainability, IFRS S1 and S2, in a mining consortium located in the province of Azuay, Ecuador, in order to assess whether its Environmental Management Plan (EMP) complies with international standards for sustainability disclosure and climate risk management. The research followed a mixed-method approach, with a descriptive-applied, non-experimental, cross-sectional design. Qualitative techniques included content analysis of institutional documents and applicable regulations, while quantitative techniques were used to assess risks through probability and impact matrices aligned with ISO 31000:2018. In addition, a structured questionnaire was applied to the environmental specialist of the consortium to identify regulatory and operational gaps. The results revealed partial compliance with IFRS S1 requirements, particularly in the areas of governance, strategy, and risk management. On the other hand, insufficient compliance with IFRS S2 was observed, as climate risks, greenhouse gas emissions, and climate resilience scenarios were neither identified nor adequately reported. Several critical risks with high operational and reputational impact were identified, including continued use of fossil fuels, lack of environmental metrics, and absence of sustainability objectives. Consequently, it is recommended that the company establish a dedicated sustainability unit, train its personnel, and adopt an integrated system for environmental monitoring and reporting.