Ecuador: Management of the social balance sheet for popular and solidarity economy financial entities
Keywords:
Finance, Cooperatives, Social responsibilityAbstract
http://doi.org/10.5281/zenodo.4294864
The purpose of this article is to synthesize the application of instruments to measure the management of the Social Balance in financial entities of the Popular and Solidarity Economy, which allows adaptation to a real socioeconomic context. Based on a systematic review of literature in Social Balance publications and models, established through quantitative and qualitative indicators generated through the seven universal cooperative principles. The application of indicators is executed under the use of formulas that will allow the identification of shortcomings and possible solutions based on the results obtained, which may be comparable from one year to the next, contributing to generate social responsibility, having as a priority the human being before the economic and financial activities of the institutions that carry it out.
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Copyright (c) 2020 Johanna Maribel Ochoa Herrera, Jorge Baltazar Vallejo Ramírez, Jesús Raquel Padilla Andrade
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors whose contributions are selected for publication in the scientific multidisciplinary journal Un Espacio para la Ciencia retain their copyright. However, through publication, they authorize the dissemination of their work under the Creative Commons Attribution 4.0 International License.
