Management audit of corporate social responsibility in savings and credit cooperatives [Auditoría de gestión en la responsabilidad social corporativa en las cooperativas de ahorro y crédito]
DOI:
https://doi.org/10.62574/rmpi.v4iespecial.141Keywords:
enterprises, organizational change, financial institutionsAbstract
The objective of the research is to develop an evaluation instrument to determine compliance with the principles of CSR in the COACs of Ecuador. A descriptive methodology with a non-experimental design was used. The management audit instrument developed to assess compliance with CSR principles in the COAC San José provides valuable information on the implementation of ethical and socially responsible practices in the cooperative. COACs play a vital role in financial inclusion and local economic development, and their commitment to CSR not only strengthens their relationship with members and the community, but also enhances their competitiveness, their capacity to face the challenges of the business environment. Performance auditing emerges as an essential tool to ensure the alignment of COACs' practices with CSR principles and to promote their sustainable growth.
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