RELIGACIÓN

Yazarlar: Bélgica Cecilia Arias Macías, Carmen Luisa Soto Montoya

Konular:-

DOI:10.46652/rgn.v6i30.870

Anahtar Kelimeler:Social responsibility; financial institutions; economic dimensions; social and environmental

Özet: The incorporation of Corporate Social Responsibility (CSR) in Ecuador is a topic of recent interest. The Ecuadorian financial system embarks on this problem, which seeks to guide its activities considering the expectations of different interest groups affected by its actions to contribute to sustainable development. The objective of this document is to carry out a comparative analysis of the corporate social responsibility of financial institutions in Ecuador. For this reason, three of the four FIs considered as large are taken as a reference, as these are the ones that apply the Global Reporting Initiative and ISO26000 social responsibility standards. His memories of social responsibility allowed the application of a measuring instrument. For the economy category, a comparison of their balance sheets was made, highlighting the FI that generated the highest profitability for its investors. In the social category, the perception of their collaborators is measured and the institution where they perceive a better work environment stands out. And finally, in the environment category, the data from the reports of the three institutions were analyzed, and by means of a checklist based on the Global Reporting Initiative, the institution that most complies with the CSR indices was determined.

---