Abstract

COBIAN PUEBLA, Áaron; ROSALES ADAME, Jesús Juan  and  FERNANDEZ ANDRES, Ana del Carmen. Cooperative Social Balance indicators for the Mexican savings and loan sector. Coodes [online]. 2021, vol.9, n.3, pp. 831-855.  Epub Dec 30, 2021. ISSN 2310-340X.

Both in practice and in academia, the contradiction between the social function performed by the Mexican savings and loan cooperative sector as a participant in the country's social economy and the almost non-existent practice of presenting non-financial information to its stakeholders is recognized. In this context, the objective of this study was to design a system of indicators for the preparation of the Social Balance Sheet in this sector of the Mexican social economy. The research carried out corresponded to a non-experimental mixed approach, where the Prisma methodology was applied with the content analysis technique, together with expert methods, the questionnaire technique and descriptive statistics. The main result achieved was the design of 91 indicators contextualized to the sector under study, which endorsed the need for a sectoral approach in its design to enable comparability and the implementation of common strategies for savings and loan cooperatives in Mexico, simultaneously with a classification of the proposed indicators into mandatory, complementary and optional in order to contribute to the achievement of the necessary flexibility of the proposal made.

Keywords : social balance sheet; indicators; savings and loan cooperative sector; sectoral.

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