La Responsabilidad Social Empresarial, su impacto en la toma de decisiones dentro de las entidades financieras de la economía popular y solidaria del cantón Cuenca.

Abstract

This article analyzed how corporate social responsibility influences decisions within this financial sector. This is regulated by the Super Intendency of a Popular and Solidarity Economy, contributing to the growth of society, as stated in the Constitution of Ecuador, Art. 283, in which the famous and solidarity economic system recognizes the human being as a subject and end. That is why a dynamic and balanced relationship is maintained between society and the Institutions of the Financial System. The work used tools such as the Social Balance, a methodology regulated by the Super Intendency of Popular and Solidarity Economy that measures compliance with cooperative principles through qualitative and quantitative indicators. The study explored five critical areas of corporate and social responsibility: environment, human and labor rights, community investment, market, values, and ethics. Each of these areas influences the decision-making of cooperatives. It is concluded that values and ethics, along with market consultations and suggestions, are the most significant factors that indicate the importance of cooperatives aligning their management with principles of sustainability and social responsibility, which allows them not only to improve their relationships with interest groups but also to comply with current legal regulations.