Compliance en las microempresas turísticas del cantón Esmeraldas: fundamentos, desafíos y estrategias para una gestión responsable
DOI:
https://doi.org/10.63969/cmnkzn65Palabras clave:
Compliance, microempresas turísticas, cumplimiento normativo, gestión turística responsableResumen
Las microempresas turísticas desempeñan un papel importante en el desarrollo económico y social del cantón Esmeraldas, ya que generan empleo, dinamizan el comercio y promueven el aprovechamiento responsable de sus recursos naturales, culturales y gastronómicos. Sin embargo, sus limitados recursos y la escasa orientación técnica pueden dificultar el cumplimiento de las obligaciones administrativas, tributarias, laborales, ambientales y comerciales. Frente a esta realidad, la investigación tuvo como propósito analizar los fundamentos, desafíos y estrategias del compliance en estos negocios. Para ello, se realizó una revisión sistemática de la literatura siguiendo las directrices de PRISMA 2020, mediante la cual se seleccionaron y analizaron 28 artículos científicos relacionados con el cumplimiento normativo, la cultura ética, la gestión de riesgos, la formalización, el control interno y la responsabilidad social y ambiental. Los hallazgos mostraron que el compliance favoreció la organización de las actividades, la distribución de responsabilidades y la prevención de riesgos. Se concluyó que su aplicación, adaptada a las capacidades de cada establecimiento, podía fortalecer una gestión turística más transparente, responsable, segura y sostenible en el cantón Esmeraldas.
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