Efectos resolución NºSCVS-INC-DNCDN-2020-0013 Anexo 1 referentes a las normas ecuatorianas para el buen gobierno corporativo, relacionado con el numeral 6. (Transparencia e información financiera y no financiera) en las PYMES comercializadores de autos en la Zona Sur de Quito en los años 2020-2021,

Abstract

For all organizations regardless of the sector to which they belong, whether public or private, the transparency of information is a key factor in building trust and to maintain a positive image before internal and external clients; it shows to them the interest in meeting their needs and expectations, Due to the importance of transparency of information The Superintendencia de Compañías issued “Normas de Buen Gobierno Corporativo”, whose guideline 6 establishes the process to be followed to make financial and non-financial information transparent. The research had as objectives to establish the process to apply guideline 6, to identify the policies related to transparency applied by the SMEs that market vehicles located in the south of Quito, and to define the changes that these companies must adopt in accordance with their current situation and the provisions of guideline 6. The descriptive type methodology is used, applying a survey consisting of 24 open and closed questions to a sample of 14 SMEs marketing vehicles located in the southern area of Quito. As results of the study, it was obtained that most of the organizations under study have a policy of transparency of information, although this is not adequate or relevant, especially when comparing the results obtained with the elements defined in guideline 6 of “Normas de Buen Gobierno Corporativo”. It is therefore important that companies adopt the provisions of this guideline, even if its application is voluntary.