Variables para la medición de la responsabilidad social e impacto social de los bancos cubanos
Corporate Social Responsibility is a subject widely covered in the scientific literature from different approaches and perspectives, with a growing application in business practice. The banking sector has not been exempt from this influence and it is recognized that banking institutions are characte...
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2023
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8986252 |
| Source: | Cooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 11, Nº. 1, 2023 (Ejemplar dedicado a: enero-abril; e583) |
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Cooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 11, Nº. 1, 2023 (Ejemplar dedicado a: enero-abril; e583)
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banks
social impact measurement social responsibility variables bancos impacto social medición responsabilidad social variables bancos impacto social medição responsabilidade social variáveis |
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social impact measurement social responsibility variables bancos impacto social medición responsabilidad social variables bancos impacto social medição responsabilidade social variáveis Gálvez Fernández, Anisabel Regla Borrás Atienzar, Francisco Fidel Quiroz Serrano, Laritza Torres Moras, Inés Josefina Variables para la medición de la responsabilidad social e impacto social de los bancos cubanos |
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Corporate Social Responsibility is a subject widely covered in the scientific literature from different approaches and perspectives, with a growing application in business practice. The banking sector has not been exempt from this influence and it is recognized that banking institutions are characterized by the assumption of social responsibility in their business philosophy and the publication of sustainability reports, which seek to make visible the social impacts of their activity. The objective of this study was to determine the variables for the measurement of social responsibility and the social impact of banks with a view to the preparation of sustainability reports in the Cuban banking sector. The methodology used corresponds to a mixed, cross-sectional, non-experimental approach research, where the content analysis technique and the Matrice d' Impacts Croisés Multiplication Appliqués à un Classement strategic prospective technique were used. At the theoretical-conceptual level, a definition of Banking Social Responsibility contextualized to the particularities of Cuban banking is proposed. As a result, 17 variables were determined, conceptualized and classified by the triple dimension of social responsibility, of which 12 were classified as key and six as potentially strategic, where capital yield, communication, information and innovation and dissemination stand out. 58.8% of the identified variables correspond to the social dimension. The result of this study creates the bases for the design of indicators contextualized to the country's banking activity, but considering the international experience on the subject.
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Article
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| author |
Gálvez Fernández, Anisabel Regla
Borrás Atienzar, Francisco Fidel Quiroz Serrano, Laritza Torres Moras, Inés Josefina |
| author_facet |
Gálvez Fernández, Anisabel Regla
Borrás Atienzar, Francisco Fidel Quiroz Serrano, Laritza Torres Moras, Inés Josefina |
| author_sort |
Gálvez Fernández, Anisabel Regla
|
| title |
Variables para la medición de la responsabilidad social e impacto social de los bancos cubanos
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| title_short |
Variables para la medición de la responsabilidad social e impacto social de los bancos cubanos
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| title_full |
Variables para la medición de la responsabilidad social e impacto social de los bancos cubanos
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| title_fullStr |
Variables para la medición de la responsabilidad social e impacto social de los bancos cubanos
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| title_full_unstemmed |
Variables para la medición de la responsabilidad social e impacto social de los bancos cubanos
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| title_sort |
variables para la medición de la responsabilidad social e impacto social de los bancos cubanos
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| publishDate |
2023
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https://dialnet.unirioja.es/servlet/oaiart?codigo=8986252
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1769275843848175616
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dialnet-ar-18-ART00016059932023-06-17Variables para la medición de la responsabilidad social e impacto social de los bancos cubanosGálvez Fernández, Anisabel ReglaBorrás Atienzar, Francisco FidelQuiroz Serrano, LaritzaTorres Moras, Inés Josefinabankssocial impactmeasurementsocial responsibilityvariablesbancosimpacto socialmediciónresponsabilidad socialvariablesbancosimpacto socialmediçãoresponsabilidade socialvariáveisCorporate Social Responsibility is a subject widely covered in the scientific literature from different approaches and perspectives, with a growing application in business practice. The banking sector has not been exempt from this influence and it is recognized that banking institutions are characterized by the assumption of social responsibility in their business philosophy and the publication of sustainability reports, which seek to make visible the social impacts of their activity. The objective of this study was to determine the variables for the measurement of social responsibility and the social impact of banks with a view to the preparation of sustainability reports in the Cuban banking sector. The methodology used corresponds to a mixed, cross-sectional, non-experimental approach research, where the content analysis technique and the Matrice d' Impacts Croisés Multiplication Appliqués à un Classement strategic prospective technique were used. At the theoretical-conceptual level, a definition of Banking Social Responsibility contextualized to the particularities of Cuban banking is proposed. As a result, 17 variables were determined, conceptualized and classified by the triple dimension of social responsibility, of which 12 were classified as key and six as potentially strategic, where capital yield, communication, information and innovation and dissemination stand out. 58.8% of the identified variables correspond to the social dimension. The result of this study creates the bases for the design of indicators contextualized to the country's banking activity, but considering the international experience on the subject.A Responsabilidade Social das Empresas é um tema amplamente tratado na literatura científica a partir de diferentes abordagens e perspectivas, com uma aplicação crescente na prática empresarial. O sector bancário não tem estado isento desta influência e é reconhecido que as instituições bancárias se caracterizam pela assunção da responsabilidade social na sua filosofia empresarial e pela publicação de relatórios de sustentabilidade, que procuram tornar visíveis os impactos sociais da sua atividade. O objetivo deste estudo foi determinar as variáveis para medir a responsabilidade social e o impacto social dos bancos com vista à elaboração de relatórios de sustentabilidade no sector bancário cubano. A metodologia utilizada corresponde a uma abordagem mista, transversal e não experimental de investigação, utilizando a técnica de análise de conteúdo e a técnica prospectiva estratégica Matrice d' Impacts Croisés Multiplication Appliqués à un Classement. A nível teórico-conceptual, é proposta uma definição de Responsabilidade Social Bancária, contextualizada com as particularidades da banca cubana. Como resultado, 17 variáveis foram identificadas, conceptualizadas e classificadas pela tripla dimensão da responsabilidade social, das quais 12 foram classificadas como chave e seis como potencialmente estratégicas, nomeadamente retorno do capital, comunicação, informação e inovação, e divulgação. Das variáveis identificadas, 58,8% correspondem à dimensão social. O resultado deste estudo cria a base para a concepção de indicadores contextualizados para a atividade bancária do país, mas considerando a experiência internacional sobre o assunto.La Responsabilidad Social Corporativa es un tema ampliamente tratado en la bibliografía científica desde diferentes enfoques y perspectivas, con una creciente aplicación en la práctica empresarial. El sector bancario no ha estado exento de esta influencia y se reconoce que las instituciones bancarias se caracterizan por la asunción de la responsabilidad social en su filosofía de negocios y la publicación de memorias de sostenibilidad, que buscan visibilizar los impactos sociales de su actividad. El objetivo del presente estudio fue determinar las variables para la medición de la responsabilidad social y el impacto social de los bancos con vista a la elaboración de memorias de sostenibilidad en el sector bancario cubano. La metodología utilizada corresponde a una investigación de enfoque mixto, transversal, no experimental, donde se utilizó la técnica de análisis de contenido y la técnica de prospectiva estratégica Matrice d' Impacts Croisés Multiplication Appliqués à un Classement. En el plano teórico-conceptual, se propone una definición de Responsabilidad Social Bancaria contextualizada a las particularidades de la banca cubana. Como resultado, se determinaron, conceptualizaron y clasificaron por la triple dimensión de la responsabilidad social 17 variables, de las cuales 12 clasificaron como clave y seis como potencialmente estratégicas, donde se destacan rendimiento del capital, comunicación, información e innovación y difusión. El 58,8 % de las variables identificadas corresponden a la dimensión social. El resultado de este estudio crea las bases para el diseño de indicadores contextualizado a la actividad bancaria del país, pero considerando la experiencia internacional en el tema.2023text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=8986252(Revista) ISSN 2310-340XCooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 11, Nº. 1, 2023 (Ejemplar dedicado a: enero-abril; e583)spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. 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