Resumo

COBIAN PUEBLA, Aarón; ROSALES ADAME, Jesús Juan  e  FERNANDEZ ANDRES, Ana. The cooperative social balance and its variables for the mexican savings and credit sector. Cofin [online]. 2022, vol.16, n.2  Epub 01-Jul-2022. ISSN 2073-6061.

At present, the need for companies to inform their interest groups and society of their socially responsible actions is recognized, for which the present work aimed to determine the main variables for the preparation of the social balance in the cooperative sector of Mexican savings and loans; where a mixed approach methodology was used with the use of content analysis techniques, consultations with specialists and experts and statistical methods. The main result obtained was the identification of the social balance variables for this sector under a sectoral criterion. Finally, it is concluded that the variables and subsequently the indicators that are designed must have a sectoral approach that enables comparability between cooperatives and the design of common strategies.

Palavras-chave : social balance; cooperative savings and loan sector; variables; sectoral approach.

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